LOKKO: what changed
Two fiscal 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.
LOKKO
Largest movements
- Tangible fixed assets +€4,690
up €4,690 (+45.6%), from €10,296 to €14,986
of which Other tangible fixed assets: +€6,313
- Cash -€1,846
down €1,846 (-22.2%), from €8,316 to €6,470
mainly Investment in fixed assets (net) (-€7,207) and Tax, wage and social debts (-€593)
- Receivables within one year -€1,390
down €1,390 (-51.6%), from €2,692 to €1,302
of which Trade receivables: -€727
- Reserves +€2,539
up €2,539 (+156.6%), from €1,621 to €4,161
- Tax, wage and social debts -€593
down €593 (-30.0%), from €1,980 to €1,386
- Trade debts -€481
down €481 (-48.7%), from €987 to €507
- Gross operating margin +€4,108
up €4,108 (+168.5%), from €2,437 to €6,545
- Depreciation +€1,529
up €1,529 (+155.0%), from €987 to €2,516
- Other operating charges -€1,518
down €1,518 (-69.0%), from €2,198 to €681
- Taxes +€643
up €643 (+502.1%), from €128 to €771
- Financial charges -€325
down €325 (-89.5%), from €364 to €38
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.
Cash bridge derived
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 | €22,744 | €24,230 | +€1,486 | +6.5% |
| Fixed assets | 21/28 | €10,296 | €14,986 | +€4,690 | +45.6% |
| Tangible fixed assets | 22/27 | €10,296 | €14,986 | +€4,690 | +45.6% |
| Land and buildings | 22 | €5,585 | €5,158 | -€427 | -7.6% |
| Plant, machinery and equipment | 23 | €3,891 | €3,049 | -€842 | -21.6% |
| Furniture and vehicles | 24 | €819 | €466 | -€353 | -43.2% |
| Other tangible fixed assets | 26 | - | €6,313 | +€6,313 | |
| Current assets | 29/58 | €12,449 | €9,244 | -€3,205 | -25.7% |
| Amounts receivable within one year | 40/41 | €2,692 | €1,302 | -€1,390 | -51.6% |
| Trade receivables | 40 | €2,029 | €1,302 | -€727 | -35.8% |
| Other amounts receivable | 41 | €663 | - | -€663 | |
| Cash at bank and in hand | 54/58 | €8,316 | €6,470 | -€1,846 | -22.2% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,472 | +€31 | +2.1% |
| Total equity and liabilities | 10/49 | €22,744 | €24,230 | +€1,486 | +6.5% |
| Equity | 10/15 | €1,721 | €4,261 | +€2,539 | +147.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,621 | €4,161 | +€2,539 | +156.6% |
| Distributable reserves | 133 | €1,621 | €4,161 | +€2,539 | +156.6% |
| Amounts payable | 17/49 | €21,023 | €19,969 | -€1,054 | -5.0% |
| Amounts payable within one year | 42/48 | €21,023 | €19,969 | -€1,054 | -5.0% |
| Trade debts | 44 | €987 | €507 | -€481 | -48.7% |
| Suppliers | 440/4 | €987 | €507 | -€481 | -48.7% |
| Taxes, remuneration and social security | 45 | €1,980 | €1,386 | -€593 | -30.0% |
| Taxes | 450/3 | €1,980 | €1,386 | -€593 | -30.0% |
| Other amounts payable | 47/48 | €18,056 | €18,076 | +€20 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €2,516 | +€1,529 | +155.0% |
| Other operating charges | 640/8 | €2,198 | €681 | -€1,518 | -69.0% |
| Gross operating margin | 9900 | €2,437 | €6,545 | +€4,108 | +168.5% |
| Operating profit (loss) | 9901 | -€748 | €3,348 | +€4,096 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €364 | €38 | -€325 | -89.5% |
| Recurring financial charges | 65 | €364 | €38 | -€325 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,112 | €3,310 | +€4,422 | |
| Income taxes | 67/77 | €128 | €771 | +€643 | +502.1% |
| Profit (loss) for the period | 9904 | -€1,240 | €2,539 | +€3,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,240 | €2,539 | +€3,779 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.