LOPAKICK: what changed
LOPAKICK
Largest movements
- Current investments -€70,000
down €70,000 (-25.0%), from €280,000 to €210,000
- Tangible fixed assets +€52,651
up €52,651 (+35,969%), from €146 to €52,798
- Cash -€28,065
down €28,065 (-53.1%), from €52,857 to €24,791
mainly Contributions, distributions and other (-€185,935) and Investment in fixed assets (net) (-€56,038)
- Receivables within one year +€25,442
up €25,442 (+3,245%), from €784 to €26,226
of which Trade receivables: +€26,226
- Reserves -€22,727
down €22,727 (-19.3%), from €117,727 to €95,000
- Gross operating margin +€19,611
up €19,611 (+10.2%), from €191,852 to €211,463
- Financial income -€5,998
down €5,998 (-51.4%), from €11,673 to €5,675
- Depreciation +€2,994
up €2,994 (+762%), from €393 to €3,387
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 | €344,832 | €324,383 | -€20,449 | -5.9% |
| Fixed assets | 21/28 | €146 | €52,798 | +€52,651 | +35,969% |
| Tangible fixed assets | 22/27 | €146 | €52,798 | +€52,651 | +35,969% |
| Furniture and vehicles | 24 | €146 | €52,798 | +€52,651 | +35,969% |
| Current assets | 29/58 | €344,686 | €271,586 | -€73,100 | -21.2% |
| Amounts receivable within one year | 40/41 | €784 | €26,226 | +€25,442 | +3,245% |
| Trade receivables | 40 | - | €26,226 | +€26,226 | |
| Other amounts receivable | 41 | €784 | - | -€784 | |
| Current investments | 50/53 | €280,000 | €210,000 | -€70,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €52,857 | €24,791 | -€28,065 | -53.1% |
| Deferred charges and accrued income | 490/1 | €11,045 | €10,569 | -€476 | -4.3% |
| Total equity and liabilities | 10/49 | €344,832 | €324,383 | -€20,449 | -5.9% |
| Equity | 10/15 | €138,132 | €115,405 | -€22,727 | -16.5% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €117,727 | €95,000 | -€22,727 | -19.3% |
| Distributable reserves | 133 | €117,727 | €95,000 | -€22,727 | -19.3% |
| Amounts payable | 17/49 | €206,700 | €208,978 | +€2,278 | +1.1% |
| Amounts payable within one year | 42/48 | €204,969 | €208,978 | +€4,010 | +2.0% |
| Trade debts | 44 | €654 | €91 | -€563 | -86.0% |
| Suppliers | 440/4 | €654 | €91 | -€563 | -86.0% |
| Taxes, remuneration and social security | 45 | €16,316 | €19,674 | +€3,359 | +20.6% |
| Taxes | 450/3 | €16,316 | €19,674 | +€3,359 | +20.6% |
| Other amounts payable | 47/48 | €187,999 | €189,213 | +€1,214 | +0.6% |
| Accrued charges and deferred income | 492/3 | €1,731 | - | -€1,731 | |
| Non-recurring operating income | 76A | - | €8,471 | +€8,471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €3,387 | +€2,994 | +762% |
| Other operating charges | 640/8 | €1,602 | €938 | -€663 | -41.4% |
| Gross operating margin | 9900 | €191,852 | €211,463 | +€19,611 | +10.2% |
| Operating profit (loss) | 9901 | €189,857 | €207,138 | +€17,280 | +9.1% |
| Financial income | 75/76B | €11,673 | €5,675 | -€5,998 | -51.4% |
| Recurring financial income | 75 | €11,673 | €5,675 | -€5,998 | -51.4% |
| Financial charges | 65/66B | €209 | €222 | +€13 | +6.3% |
| Recurring financial charges | 65 | €209 | €222 | +€13 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €201,321 | €212,591 | +€11,269 | +5.6% |
| Income taxes | 67/77 | €47,719 | €49,383 | +€1,665 | +3.5% |
| Profit (loss) for the period | 9904 | €153,603 | €163,207 | +€9,605 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €153,603 | €163,207 | +€9,605 | +6.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.