PTC LOCHRISTI: what changed
What changed
PTC LOCHRISTI
NACE 93.122, Sports, amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€16,091
2024 · -€8,564+€24,655
Equity
-€48,954
2024 · -€65,045+€16,091
Cash
€13,611
2024 · €65,623-€52,012
Balance sheet total
€1.6m
2024 · €1.7m-€143,463
Largest movements
Assets
- Tangible fixed assets -€65,125
down €65,125 (-4.3%), from €1.5m to €1.5m
of which Plant, machinery and equipment: -€40,849
- Cash -€52,012
down €52,012 (-79.3%), from €65,623 to €13,611
mainly Other debts (-€99,037) and Trade debts (-€67,510)
Equity and liabilities
- Other debts -€99,037
down €99,037 (-6.4%), from €1.5m to €1.4m
- Trade debts -€67,510
down €67,510 (-84.6%), from €79,845 to €12,336
Income statement
- Gross operating margin +€80,758
up €80,758 (+218%), from €37,106 to €117,864
- Depreciation +€56,189
up €56,189 (+141%), from €39,776 to €95,965
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.
Result 2024
-€8,564
Gross operating margin
+€80,758
Staff costs
+€620
Depreciation
-€56,189
Other operating charges
-€973
Financial income
-€61
Financial charges
+€502
Taxes
-€1
Result 2025
€16,091
raises the resultlowers the result
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.
From operations
-€31,458
Investment
-€20,554
Financing
€0
Cash 2024
€65,623
From operations (derived)
-€31,458
Net result for the year
+€16,091
Depreciation
+€95,965
Stocks and contracts
+€1,264
Receivables within one year
+€15,345
Deferred charges and accrued income
-€568
Trade debts
-€67,510
Tax, wage and social debts
+€4,743
Other debts
-€99,037
Accrued charges and deferred income
+€2,250
Investment (derived)
-€20,554
Investment in fixed assets (net)
-€20,554
Cash 2025
€13,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,709,133 | €1,565,670 | -€143,463 | -8.4% |
| Fixed assets | 21/28 | €1,571,398 | €1,495,987 | -€75,411 | -4.8% |
| Intangible fixed assets | 21 | €41,147 | €30,860 | -€10,287 | -25.0% |
| Tangible fixed assets | 22/27 | €1,530,251 | €1,465,127 | -€65,125 | -4.3% |
| Land and buildings | 22 | €683,504 | €660,993 | -€22,510 | -3.3% |
| Plant, machinery and equipment | 23 | €839,130 | €798,280 | -€40,849 | -4.9% |
| Furniture and vehicles | 24 | €7,618 | €5,853 | -€1,765 | -23.2% |
| Current assets | 29/58 | €137,735 | €69,683 | -€68,052 | -49.4% |
| Stocks and contracts in progress | 3 | €4,856 | €3,593 | -€1,264 | -26.0% |
| Stocks | 30/36 | €4,856 | €3,593 | -€1,264 | -26.0% |
| Amounts receivable within one year | 40/41 | €64,175 | €48,830 | -€15,345 | -23.9% |
| Trade receivables | 40 | €17,065 | €14,707 | -€2,358 | -13.8% |
| Other amounts receivable | 41 | €47,110 | €34,123 | -€12,987 | -27.6% |
| Cash at bank and in hand | 54/58 | €65,623 | €13,611 | -€52,012 | -79.3% |
| Deferred charges and accrued income | 490/1 | €3,082 | €3,650 | +€568 | +18.4% |
| Total equity and liabilities | 10/49 | €1,709,133 | €1,565,670 | -€143,463 | -8.4% |
| Equity | 10/15 | -€65,045 | -€48,954 | +€16,091 | +24.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,045 | -€53,954 | +€16,091 | +23.0% |
| Amounts payable | 17/49 | €1,774,178 | €1,614,624 | -€159,554 | -9.0% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,619,678 | €1,457,874 | -€161,804 | -10.0% |
| Trade debts | 44 | €79,845 | €12,336 | -€67,510 | -84.6% |
| Suppliers | 440/4 | €79,845 | €12,336 | -€67,510 | -84.6% |
| Taxes, remuneration and social security | 45 | €574 | €5,317 | +€4,743 | +826% |
| Taxes | 450/3 | €558 | €5,317 | +€4,759 | +853% |
| Remuneration and social security | 454/9 | €16 | €0 | -€16 | -100% |
| Other amounts payable | 47/48 | €1,539,259 | €1,440,221 | -€99,037 | -6.4% |
| Accrued charges and deferred income | 492/3 | €4,500 | €6,750 | +€2,250 | +50.0% |
| Remuneration, social security and pensions | 62 | €620 | €0 | -€620 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,776 | €95,965 | +€56,189 | +141% |
| Other operating charges | 640/8 | €2,776 | €3,749 | +€973 | +35.1% |
| Gross operating margin | 9900 | €37,106 | €117,864 | +€80,758 | +218% |
| Operating profit (loss) | 9901 | -€6,066 | €18,150 | +€24,216 | |
| Financial income | 75/76B | €139 | €78 | -€61 | -43.8% |
| Recurring financial income | 75 | €139 | €78 | -€61 | -43.8% |
| Financial charges | 65/66B | €2,497 | €1,996 | -€502 | -20.1% |
| Recurring financial charges | 65 | €2,497 | €1,996 | -€502 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,425 | €16,232 | +€24,657 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€8,564 | €16,091 | +€24,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,564 | €16,091 | +€24,655 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.