LOKRI: 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.
LOKRI
Largest movements
- Tangible fixed assets +€104,118
up €104,118 (+18.6%), from €558,346 to €662,464
of which Plant, machinery and equipment: +€104,290
- Cash +€43,737
up €43,737 (+146%), from €29,859 to €73,595
mainly Net result for the year (+€131,015) and Short-term financial debts (+€78,891)
- Receivables within one year +€18,005
up €18,005 (+13.6%), from €132,070 to €150,075
of which Trade receivables: +€18,765
- Stocks and contracts -€9,915
down €9,915 (-9.7%), from €101,836 to €91,921
- Reserves +€131,015
up €131,015 (+38.6%), from €339,855 to €470,871
of which Distributable reserves: +€131,015
- Short-term financial debts +€78,891
new in 2025: €78,891
- Debts after one year -€30,571
down €30,571 (-18.1%), from €168,836 to €138,265
- Other debts -€26,932
down €26,932 (-15.5%), from €173,644 to €146,711
- Tax, wage and social debts +€10,676
up €10,676 (+27.2%), from €39,197 to €49,873
of which Taxes: +€15,880
- Gross operating margin +€133,334
up €133,334 (+23.0%), from €579,322 to €712,656
- Taxes +€27,973
up €27,973 (+114%), from €24,496 to €52,469
- Staff costs +€27,764
up €27,764 (+6.8%), from €410,076 to €437,841
- Depreciation +€10,918
up €10,918 (+19.8%), from €55,056 to €65,974
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 | €822,611 | €978,556 | +€155,945 | +19.0% |
| Fixed assets | 21/28 | €558,846 | €662,964 | +€104,118 | +18.6% |
| Tangible fixed assets | 22/27 | €558,346 | €662,464 | +€104,118 | +18.6% |
| Land and buildings | 22 | €317,659 | €308,496 | -€9,163 | -2.9% |
| Plant, machinery and equipment | 23 | €165,740 | €270,029 | +€104,290 | +62.9% |
| Furniture and vehicles | 24 | €1,100 | €2,951 | +€1,851 | +168% |
| Leasing and similar rights | 25 | €73,848 | €80,988 | +€7,140 | +9.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €263,765 | €315,592 | +€51,827 | +19.6% |
| Stocks and contracts in progress | 3 | €101,836 | €91,921 | -€9,915 | -9.7% |
| Stocks | 30/36 | €101,836 | €91,921 | -€9,915 | -9.7% |
| Amounts receivable within one year | 40/41 | €132,070 | €150,075 | +€18,005 | +13.6% |
| Trade receivables | 40 | €124,826 | €143,592 | +€18,765 | +15.0% |
| Other amounts receivable | 41 | €7,244 | €6,484 | -€760 | -10.5% |
| Cash at bank and in hand | 54/58 | €29,859 | €73,595 | +€43,737 | +146% |
| Total equity and liabilities | 10/49 | €822,611 | €978,556 | +€155,945 | +19.0% |
| Equity | 10/15 | €364,855 | €495,871 | +€131,015 | +35.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €339,855 | €470,871 | +€131,015 | +38.6% |
| Tax-exempt reserves | 132 | €10,856 | €10,856 | = | 0.0% |
| Distributable reserves | 133 | €328,999 | €460,014 | +€131,015 | +39.8% |
| Amounts payable | 17/49 | €457,756 | €482,686 | +€24,930 | +5.4% |
| Amounts payable after more than one year | 17 | €168,836 | €138,265 | -€30,571 | -18.1% |
| Financial debts | 170/4 | €168,836 | €138,265 | -€30,571 | -18.1% |
| Amounts payable within one year | 42/48 | €288,919 | €344,420 | +€55,501 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €34,830 | €32,802 | -€2,028 | -5.8% |
| Financial debts | 43 | - | €78,891 | +€78,891 | |
| Other loans | 439 | - | €78,891 | +€78,891 | |
| Trade debts | 44 | €41,249 | €36,144 | -€5,105 | -12.4% |
| Suppliers | 440/4 | €41,249 | €36,144 | -€5,105 | -12.4% |
| Taxes, remuneration and social security | 45 | €39,197 | €49,873 | +€10,676 | +27.2% |
| Taxes | 450/3 | €12,686 | €28,566 | +€15,880 | +125% |
| Remuneration and social security | 454/9 | €26,511 | €21,307 | -€5,204 | -19.6% |
| Other amounts payable | 47/48 | €173,644 | €146,711 | -€26,932 | -15.5% |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €410,076 | €437,841 | +€27,764 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,056 | €65,974 | +€10,918 | +19.8% |
| Other operating charges | 640/8 | €9,501 | €9,762 | +€261 | +2.7% |
| Gross operating margin | 9900 | €579,322 | €712,656 | +€133,334 | +23.0% |
| Operating profit (loss) | 9901 | €104,688 | €199,079 | +€94,391 | +90.2% |
| Financial income | 75/76B | €80 | €61 | -€19 | -24.0% |
| Recurring financial income | 75 | €80 | €61 | -€19 | -24.0% |
| Financial charges | 65/66B | €15,824 | €15,655 | -€168 | -1.1% |
| Recurring financial charges | 65 | €15,824 | €15,655 | -€168 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €88,944 | €183,484 | +€94,540 | +106% |
| Income taxes | 67/77 | €24,496 | €52,469 | +€27,973 | +114% |
| Profit (loss) for the period | 9904 | €64,448 | €131,015 | +€66,568 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €64,448 | €131,015 | +€66,568 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.