LOKMA&CO: 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.
LOKMA&CO
Largest movements
- Cash +€17,401
up €17,401 (+1,937%), from €898 to €18,299
mainly Net result for the year (+€31,681)
- Receivables within one year +€277
new in 2026: €277
- Profit (loss) carried forward +€31,681
up €31,681, from -€23,105 to €8,576
- Trade debts -€5,139
no longer reported in 2026 (was €5,139)
- Short-term financial debts -€4,950
no longer reported in 2026 (was €4,950)
- Current portion of long-term debt -€2,559
no longer reported in 2026 (was €2,559)
- Tax, wage and social debts -€1,355
no longer reported in 2026 (was €1,355)
- Gross operating margin +€24,836
up €24,836 (+360%), from €6,895 to €31,731
- Other operating charges -€387
no longer reported in 2026 (was €387)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €898 | €18,576 | +€17,678 | +1,968% |
| Current assets | 29/58 | €898 | €18,576 | +€17,678 | +1,968% |
| Amounts receivable within one year | 40/41 | - | €277 | +€277 | |
| Other amounts receivable | 41 | - | €277 | +€277 | |
| Cash at bank and in hand | 54/58 | €898 | €18,299 | +€17,401 | +1,937% |
| Total equity and liabilities | 10/49 | €898 | €18,576 | +€17,678 | +1,968% |
| Equity | 10/15 | -€13,105 | €18,576 | +€31,681 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,105 | €8,576 | +€31,681 | |
| Amounts payable | 17/49 | €14,004 | - | -€14,004 | |
| Amounts payable within one year | 42/48 | €14,004 | - | -€14,004 | |
| Current portion of amounts payable after more than one year | 42 | €2,559 | - | -€2,559 | |
| Financial debts | 43 | €4,950 | - | -€4,950 | |
| Other loans | 439 | €4,950 | - | -€4,950 | |
| Trade debts | 44 | €5,139 | - | -€5,139 | |
| Suppliers | 440/4 | €5,139 | - | -€5,139 | |
| Taxes, remuneration and social security | 45 | €1,355 | - | -€1,355 | |
| Taxes | 450/3 | €1,355 | - | -€1,355 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €6,895 | €31,731 | +€24,836 | +360% |
| Operating profit (loss) | 9901 | €6,508 | €31,731 | +€25,223 | +388% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €211 | €90 | -€121 | -57.4% |
| Recurring financial charges | 65 | €211 | €90 | -€121 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €6,297 | €31,698 | +€25,401 | +403% |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | €6,297 | €31,681 | +€25,384 | +403% |
| Profit (loss) for the period to be appropriated | 9905 | €6,297 | €31,681 | +€25,384 | +403% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.