LOKIT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LOKIT
Largest movements
- Cash +€24,645
up €24,645 (+22.3%), from €110,662 to €135,307
mainly Net result for the year (+€65,605) and Tax, wage and social debts (+€12,507)
- Receivables within one year +€17,451
up €17,451 (+116%), from €15,035 to €32,486
of which Trade receivables: +€13,366
- Tangible fixed assets -€8,337
down €8,337 (-16.3%), from €51,200 to €42,863
of which Furniture and vehicles: -€8,068
- Profit (loss) carried forward +€20,999
up €20,999 (+12.9%), from €163,362 to €184,361
- Tax, wage and social debts +€12,507
up €12,507 (+135%), from €9,283 to €21,790
- Gross operating margin -€10,588
down €10,588 (-10.0%), from €105,869 to €95,282
- Depreciation +€8,630
up €8,630 (+225%), from €3,844 to €12,474
- Taxes -€4,086
down €4,086 (-19.3%), from €21,162 to €17,076
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,738 | €212,826 | +€34,087 | +19.1% |
| Fixed assets | 21/28 | €51,200 | €42,863 | -€8,337 | -16.3% |
| Tangible fixed assets | 22/27 | €51,200 | €42,863 | -€8,337 | -16.3% |
| Plant, machinery and equipment | 23 | €2,615 | €2,347 | -€268 | -10.3% |
| Furniture and vehicles | 24 | €48,585 | €40,516 | -€8,068 | -16.6% |
| Current assets | 29/58 | €127,539 | €169,963 | +€42,424 | +33.3% |
| Amounts receivable within one year | 40/41 | €15,035 | €32,486 | +€17,451 | +116% |
| Trade receivables | 40 | €12,197 | €25,562 | +€13,366 | +110% |
| Other amounts receivable | 41 | €2,838 | €6,924 | +€4,086 | +144% |
| Cash at bank and in hand | 54/58 | €110,662 | €135,307 | +€24,645 | +22.3% |
| Deferred charges and accrued income | 490/1 | €1,842 | €2,169 | +€328 | +17.8% |
| Total equity and liabilities | 10/49 | €178,738 | €212,826 | +€34,087 | +19.1% |
| Equity | 10/15 | €164,362 | €185,361 | +€20,999 | +12.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,362 | €184,361 | +€20,999 | +12.9% |
| Amounts payable | 17/49 | €14,376 | €27,464 | +€13,088 | +91.0% |
| Amounts payable within one year | 42/48 | €14,376 | €27,464 | +€13,088 | +91.0% |
| Trade debts | 44 | €16 | €333 | +€317 | +2,023% |
| Suppliers | 440/4 | €16 | €333 | +€317 | +2,023% |
| Taxes, remuneration and social security | 45 | €9,283 | €21,790 | +€12,507 | +135% |
| Taxes | 450/3 | €9,283 | €21,790 | +€12,507 | +135% |
| Other amounts payable | 47/48 | €5,078 | €5,341 | +€264 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,844 | €12,474 | +€8,630 | +225% |
| Other operating charges | 640/8 | €188 | €678 | +€490 | +260% |
| Non-recurring operating charges | 66A | €67 | - | -€67 | |
| Gross operating margin | 9900 | €105,869 | €95,282 | -€10,588 | -10.0% |
| Operating profit (loss) | 9901 | €101,771 | €82,130 | -€19,641 | -19.3% |
| Financial income | 75/76B | €145 | €685 | +€540 | +372% |
| Recurring financial income | 75 | €145 | €685 | +€540 | +372% |
| Financial charges | 65/66B | €234 | €134 | -€100 | -42.9% |
| Recurring financial charges | 65 | €234 | €134 | -€100 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €101,682 | €82,681 | -€19,001 | -18.7% |
| Income taxes | 67/77 | €21,162 | €17,076 | -€4,086 | -19.3% |
| Profit (loss) for the period | 9904 | €80,520 | €65,605 | -€14,915 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,520 | €65,605 | -€14,915 | -18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.