LOKY: 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.
LOKY
Largest movements
- Tangible fixed assets -€6,130
down €6,130 (-26.8%), from €22,851 to €16,721
- Cash -€2,881
down €2,881 (-92.6%), from €3,112 to €231
mainly Other debts (-€17,464) and Debts after one year (-€2,500)
- Receivables within one year -€1,797
down €1,797 (-23.2%), from €7,738 to €5,941
of which Trade receivables: -€1,754
- Other debts -€17,464
down €17,464 (-16.0%), from €109,051 to €91,587
- Profit (loss) carried forward +€9,907
up €9,907 (+8.9%), from -€111,474 to -€101,567
- Debts after one year -€2,500
no longer reported in 2025 (was €2,500)
- Trade debts -€549
down €549 (-2.9%), from €18,901 to €18,352
- Gross operating margin -€11,042
down €11,042 (-32.7%), from €33,773 to €22,731
- Other operating charges -€1,047
down €1,047 (-60.5%), from €1,730 to €683
- Depreciation +€569
up €569 (+7.5%), from €7,589 to €8,158
- Taxes +€365
up €365 (+13.3%), from €2,743 to €3,108
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 | €35,987 | €25,294 | -€10,692 | -29.7% |
| Fixed assets | 21/28 | €22,851 | €16,721 | -€6,130 | -26.8% |
| Tangible fixed assets | 22/27 | €22,851 | €16,721 | -€6,130 | -26.8% |
| Furniture and vehicles | 24 | €22,851 | €16,721 | -€6,130 | -26.8% |
| Current assets | 29/58 | €13,136 | €8,574 | -€4,562 | -34.7% |
| Amounts receivable within one year | 40/41 | €7,738 | €5,941 | -€1,797 | -23.2% |
| Trade receivables | 40 | €7,397 | €5,643 | -€1,754 | -23.7% |
| Other amounts receivable | 41 | €341 | €298 | -€43 | -12.7% |
| Cash at bank and in hand | 54/58 | €3,112 | €231 | -€2,881 | -92.6% |
| Deferred charges and accrued income | 490/1 | €2,285 | €2,401 | +€116 | +5.1% |
| Total equity and liabilities | 10/49 | €35,987 | €25,294 | -€10,692 | -29.7% |
| Equity | 10/15 | -€101,474 | -€91,567 | +€9,907 | +9.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,474 | -€101,567 | +€9,907 | +8.9% |
| Amounts payable | 17/49 | €137,460 | €116,861 | -€20,599 | -15.0% |
| Amounts payable after more than one year | 17 | €2,500 | - | -€2,500 | |
| Financial debts | 170/4 | €2,500 | - | -€2,500 | |
| Amounts payable within one year | 42/48 | €132,214 | €114,213 | -€18,001 | -13.6% |
| Trade debts | 44 | €18,901 | €18,352 | -€549 | -2.9% |
| Suppliers | 440/4 | €18,901 | €18,352 | -€549 | -2.9% |
| Taxes, remuneration and social security | 45 | €4,263 | €4,274 | +€12 | +0.3% |
| Taxes | 450/3 | €4,263 | €4,274 | +€12 | +0.3% |
| Other amounts payable | 47/48 | €109,051 | €91,587 | -€17,464 | -16.0% |
| Accrued charges and deferred income | 492/3 | €2,746 | €2,649 | -€98 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,589 | €8,158 | +€569 | +7.5% |
| Other operating charges | 640/8 | €1,730 | €683 | -€1,047 | -60.5% |
| Gross operating margin | 9900 | €33,773 | €22,731 | -€11,042 | -32.7% |
| Operating profit (loss) | 9901 | €24,454 | €13,889 | -€10,565 | -43.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,026 | €875 | -€152 | -14.8% |
| Recurring financial charges | 65 | €1,026 | €875 | -€152 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €23,428 | €13,015 | -€10,413 | -44.4% |
| Income taxes | 67/77 | €2,743 | €3,108 | +€365 | +13.3% |
| Profit (loss) for the period | 9904 | €20,685 | €9,907 | -€10,778 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,685 | €9,907 | -€10,778 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.