LOKIVIT: what changed
LOKIVIT
Largest movements
- Receivables after one year +€8,200
new in 2025: €8,200
- Cash -€6,013
down €6,013 (-89.2%), from €6,740 to €727
mainly Receivables after one year (-€8,200) and Tax, wage and social debts (-€2,875)
- Receivables within one year -€4,503
down €4,503 (-17.6%), from €25,550 to €21,047
of which Other amounts receivable: -€6,852
- Tangible fixed assets -€1,165
down €1,165 (-45.5%), from €2,558 to €1,393
- Tax, wage and social debts -€2,875
down €2,875 (-50.0%), from €5,754 to €2,879
- Trade debts +€1,987
up €1,987 (+58.5%), from €3,395 to €5,382
- Other debts -€1,437
no longer reported in 2025 (was €1,437)
- Profit (loss) carried forward -€620
new in 2025: -€620
- Advances received -€448
no longer reported in 2025 (was €448)
- Gross operating margin -€11,451
down €11,451 (-84.2%), from €13,607 to €2,157
- Taxes -€3,208
down €3,208 (-73.1%), from €4,389 to €1,180
- Financial charges -€522
down €522 (-81.0%), from €644 to €123
- Depreciation +€388
up €388 (+50.0%), from €777 to €1,165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,848 | €31,455 | -€3,392 | -9.7% |
| Fixed assets | 21/28 | €2,558 | €1,393 | -€1,165 | -45.5% |
| Tangible fixed assets | 22/27 | €2,558 | €1,393 | -€1,165 | -45.5% |
| Furniture and vehicles | 24 | €2,558 | €1,393 | -€1,165 | -45.5% |
| Current assets | 29/58 | €32,290 | €30,063 | -€2,227 | -6.9% |
| Amounts receivable after more than one year | 29 | - | €8,200 | +€8,200 | |
| Other amounts receivable | 291 | - | €8,200 | +€8,200 | |
| Amounts receivable within one year | 40/41 | €25,550 | €21,047 | -€4,503 | -17.6% |
| Trade receivables | 40 | €16,933 | €19,282 | +€2,349 | +13.9% |
| Other amounts receivable | 41 | €8,617 | €1,765 | -€6,852 | -79.5% |
| Cash at bank and in hand | 54/58 | €6,740 | €727 | -€6,013 | -89.2% |
| Deferred charges and accrued income | 490/1 | - | €89 | +€89 | |
| Total equity and liabilities | 10/49 | €34,848 | €31,455 | -€3,392 | -9.7% |
| Equity | 10/15 | €23,814 | €23,195 | -€620 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,614 | €17,614 | = | 0.0% |
| Distributable reserves | 133 | €17,614 | €17,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€620 | -€620 | |
| Amounts payable | 17/49 | €11,034 | €8,261 | -€2,773 | -25.1% |
| Amounts payable within one year | 42/48 | €11,034 | €8,261 | -€2,773 | -25.1% |
| Trade debts | 44 | €3,395 | €5,382 | +€1,987 | +58.5% |
| Suppliers | 440/4 | €3,395 | €5,382 | +€1,987 | +58.5% |
| Advances received on contracts in progress | 46 | €448 | - | -€448 | |
| Taxes, remuneration and social security | 45 | €5,754 | €2,879 | -€2,875 | -50.0% |
| Taxes | 450/3 | €5,754 | €2,879 | -€2,875 | -50.0% |
| Other amounts payable | 47/48 | €1,437 | - | -€1,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €1,165 | +€388 | +50.0% |
| Other operating charges | 640/8 | €386 | €368 | -€19 | -4.8% |
| Gross operating margin | 9900 | €13,607 | €2,157 | -€11,451 | -84.2% |
| Operating profit (loss) | 9901 | €12,445 | €624 | -€11,820 | -95.0% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €644 | €123 | -€522 | -81.0% |
| Recurring financial charges | 65 | €644 | €123 | -€522 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €11,800 | €561 | -€11,240 | -95.2% |
| Income taxes | 67/77 | €4,389 | €1,180 | -€3,208 | -73.1% |
| Profit (loss) for the period | 9904 | €7,412 | -€620 | -€8,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,412 | -€620 | -€8,031 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.