LOCAT
ActiveSummary
LOCAT has been active since 1991 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €134,822 and a net result of €4,744. Equity is growing by ~3.6% per year across the filed fiscal years. Its solvency ranks better than 41% of 906 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability41▼-25
Solvency48▲+2
Growth52▼-26
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €8,000 at 30 days acceptable
Liquidity tight (current ratio 1.32 against 1.26 in 2024; short-term debt: 11.7% and cash: 10.5% of total assets), and 77.5% of the assets are financed with debt.
Credit check for your own amount and term
Show the recommended maximum : and see how the verdict changes with amount, term and advance.
Signals
Three signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 23-10-2025, 8 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
8 d early
2024
2 d early
2023
22 d late
2022
32 d early
2021
9 d late
2020
30 d late
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 3 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-03-2026 close27-09-2026 today31-10-2026 deadline
History
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Financials · fiscal year 2025, abbreviated schema
In the rankings
#4 oldest company in Diest, Arts, sports and recreation sector#5 company by total assets in Diest, Arts, sports and recreation sector
Equity
€134,822▲ 3.6%
2024 · €130,078
Total assets
€598,747▼ 4.8%
2024 · €629,070
Net result
€4,744▼ 89.0%
2024 · €43,081
Working capital
€22,439▲ 4.3%
2024 · €21,522
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€37,787▼ 4,778%€24,162-€5,507€58,865€21,833▼ 62.9%
Net result-€38,327below the sector's middle half▼ 1,746%€27,158within the sector's middle half-€11,298within the sector's middle half€43,081within the sector's middle half€4,744within the sector's middle half▼ 89.0%
Equity€71,138within the sector's middle half▼ 35.0%€98,296within the sector's middle half▲ 38.2%€86,997within the sector's middle half▼ 11.5%€130,078within the sector's middle half▲ 49.5%€134,822within the sector's middle half▲ 3.6%
Total assets€82,873within the sector's middle half▼ 33.2%€110,301below the sector's middle half▲ 33.1%€622,538within the sector's middle half▲ 464%€629,070within the sector's middle half▲ 1.0%€598,747within the sector's middle half▼ 4.8%
Debt€11,735▼ 19.8%€12,005▲ 2.3%€535,541▲ 4,361%€498,991▼ 6.8%€463,925▼ 7.0%
Working capital€38,525▼ 37.7%€69,701▲ 80.9%-€10,926€21,522€22,439▲ 4.3%
Solvency85.8%above the sector's middle half▼ 2.4pp89.1%above the sector's middle half▲ 3.3pp14.0%within the sector's middle half▼ 75.1pp20.7%within the sector's middle half▲ 6.7pp22.5%within the sector's middle half▲ 1.8pp
above
within
below
the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 63% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €598,747
Fixed assets
€506,114 ▼ 3.6%
Current assets
€92,633 ▼ 11.1%
Equity and liabilities €598,747
Equity
€134,822 ▲ 3.6%
Debt
€463,925 ▼ 7.0%
Debt's share of the balance-sheet total falls from 79.3% to 77.5%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€43,328▼
2024 · €81,368
Cash flow
€26,239▼
2024 · €65,583
Current ratio
1.32▲
2024 · 1.26
Debt to equity
3.44▼
2024 · 3.84
ROE
3.5%▼
2024 · 33.1%
ROA
0.8%▼
2024 · 6.8%
Interest coverage
2.56▼
2024 · 4.63
Debt ≤ 1 year
€70,194▼
2024 · €82,669
Debt > 1 year
€388,035▼
2024 · €413,702
Income taxes
€183▲
2024 · €157
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 4,653 companies that looked in July 2024 the way this one looks now, 0.9% went bankrupt within 24 months and 97% are still going.
- Small
- 20 years or older
- solvency 10 to 30%
- a profit under 5% of the balance sheet
0.9%
went bankrupt
1.9%
stopped otherwise
97%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 4,653 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €355 | €2,976 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €12,188 | €11,387 | €16,577 | €22,502 | €21,495 | ▼ 4.5% |
| Other operating charges640/8 | - | €2,161 | €65,787 | €3,981 | €2,413 | ▼ 39.4% |
| Gross operating margin9900 | -€24,605 | €38,065 | €79,833 | €85,348 | €45,741 | ▼ 46.4% |
| Operating profit (loss)9901 | -€37,787 | €24,162 | -€5,507 | €58,865 | €21,833 | ▼ 62.9% |
| Financial income75/76B | - | €3,671 | €1 | €1,929 | €3 | ▼ 99.9% |
| Recurring financial income75 | €74 | €1 | €1 | €1,415 | €3 | ▼ 99.8% |
| Non-recurring financial income76B | - | €3,670 | - | €514 | - | - |
| Financial charges65/66B | - | €455 | €5,644 | €17,556 | €16,909 | ▼ 3.7% |
| Recurring financial charges65 | €463 | €455 | €5,644 | €17,556 | €16,909 | ▼ 3.7% |
| Profit (loss) for the period before taxes9903 | -€38,175 | €27,377 | -€11,150 | €43,238 | €4,927 | ▼ 88.6% |
| Income taxes67/77 | €151 | €219 | €148 | €157 | €183 | ▲ 16.5% |
| Profit (loss) for the period9904 | -€38,327 | €27,158 | -€11,298 | €43,081 | €4,744 | ▼ 89.0% |
| Profit (loss) for the period to be appropriated9905 | -€38,327 | €27,158 | -€11,298 | €43,081 | €4,744 | ▼ 89.0% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €82,873 | €110,301 | €622,538 | €629,070 | €598,747 | ▼ 4.8% |
| Fixed assets21/28 | €32,612 | €35,021 | €542,754 | €524,879 | €506,114 | ▼ 3.6% |
| Tangible fixed assets22/27 | €28,584 | €30,992 | €538,725 | €520,850 | €502,086 | ▼ 3.6% |
| Land and buildings22 | - | €3,247 | €518,736 | €503,649 | €488,562 | ▼ 3.0% |
| Plant, machinery and equipment23 | - | €21,357 | €16,269 | €14,868 | €12,376 | ▼ 16.8% |
| Furniture and vehicles24 | - | €6,389 | €3,720 | €2,332 | €1,147 | ▼ 50.8% |
| Leasing and similar rights25 | - | - | - | €0 | €0 | - |
| Financial fixed assets28 | €4,029 | €4,029 | €4,029 | €4,029 | €4,029 | = |
| Current assets29/58 | €50,260 | €75,279 | €79,784 | €104,191 | €92,633 | ▼ 11.1% |
| Amounts receivable within one year40/41 | €13,891 | €29,726 | €45,102 | €26,625 | €21,895 | ▼ 17.8% |
| Trade receivables40 | - | €21,246 | €31,901 | €17,908 | €12,830 | ▼ 28.4% |
| Other amounts receivable41 | - | €8,481 | €13,201 | €8,717 | €9,065 | ▲ 4.0% |
| Cash at bank and in hand54/58 | €36,369 | €45,553 | €34,682 | €75,138 | €62,633 | ▼ 16.6% |
| Deferred charges and accrued income490/1 | - | - | - | €2,428 | €8,106 | ▲ 234% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €82,873 | €110,301 | €622,538 | €629,070 | €598,747 | ▼ 4.8% |
| Equity10/15 | €71,138 | €98,296 | €86,997 | €130,078 | €134,822 | ▲ 3.6% |
| Contributions10/11 | - | €25,000 | €25,000 | €25,000 | €25,000 | = |
| Reserves13 | €86,541 | €86,541 | €86,541 | €86,541 | €86,541 | = |
| Non-distributable reserves130/1 | - | €2,500 | €2,500 | €2,500 | €2,500 | = |
| Reserves not available under the articles1311 | - | €2,500 | €2,500 | €2,500 | €2,500 | = |
| Distributable reserves133 | - | €84,041 | €84,041 | €84,041 | €84,041 | = |
| Profit (loss) carried forward14 | -€40,403 | -€13,245 | -€24,544 | €18,537 | €23,282 | ▲ 25.6% |
| Amounts payable17/49 | €11,735 | €12,005 | €535,541 | €498,991 | €463,925 | ▼ 7.0% |
| Amounts payable after more than one year17 | €0 | - | €438,405 | €413,702 | €388,035 | ▼ 6.2% |
| Financial debts170/4 | - | - | €438,405 | €413,702 | €388,035 | ▼ 6.2% |
| Amounts payable within one year42/48 | €11,735 | €5,579 | €90,710 | €82,669 | €70,194 | ▼ 15.1% |
| Current portion of amounts payable after more than one year42 | - | - | €23,731 | €24,703 | €25,667 | ▲ 3.9% |
| Trade debts44 | €1,157 | €1,929 | €8,829 | €6,023 | €1,760 | ▼ 70.8% |
| Suppliers440/4 | - | €1,929 | €8,829 | €6,023 | €1,760 | ▼ 70.8% |
| Advances received on contracts in progress46 | - | €1,015 | - | - | - | - |
| Taxes, remuneration and social security45 | - | €93 | €241 | €157 | €0 | ▼ 100% |
| Taxes450/3 | - | €93 | €241 | €157 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | €2,542 | €57,909 | €51,785 | €42,768 | ▼ 17.4% |
| Accrued charges and deferred income492/3 | - | €6,426 | €6,426 | €2,621 | €5,695 | ▲ 117% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€38,327 | €27,158 | -€11,298 | €43,081 | €4,744 | ▼ 89.0% |
| + Depreciation and write-downs630 | €12,188 | €11,387 | €16,577 | €22,502 | €21,495 | ▼ 4.5% |
| Operating cash flow (approximation) | -€26,139 | €38,545 | €5,279 | €65,583 | €26,239 | ▼ 60.0% |
| Investment in fixed assets (approximation) | - | -€13,796 | -€524,310 | -€4,627 | -€2,731 | ▲ 41.0% |
| Change in cash | - | €9,184 | -€10,871 | €40,455 | -€12,505 | ▼ 131% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
23-10
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2024
29-10
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
31-03
Financial
Back to profitnet €43,081
Net result €43,081 after one loss-making year.
31-03
Financial
Equity above €100,000Eq €130,078 ▲49.5%
Equity rises from €86,997 to €130,078.
2023
22-11
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 22 days late
2022
29-09
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
31-03
Financial
Back to profitnet €27,158
Net result €27,158 after 2 loss-making years.
31-03
Financial
Liquidity triplescurrent ratio 13.49
Current ratio from 4.28 to 13.49; short-term debt falls from €11,735 to €5,579.
2021
09-11
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 9 days late
31-03
Financial
Weakest financial yearnet -€38,327
Net result drops to -€38,327, the lowest in the series; recovery starts the following year.
2020
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 30 days late
2019
30-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
Show earlier events
01-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 274 days late
2017
31-10
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
18-10
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
6 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Diest · 1 establishment unit since 1991
Ground area
5,317 m²
Building footprint
700 m²
Volume, LiDAR
3,035 m³
Parcel 24097E0023/00F000, Flanders · tallest building 9.9 m, ±2 floors. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
Wittehoefstraat 12, 3290 Diest
since 19912.052.450.912
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24097E0023/00F000 | Flanders | 5,317 m² | 1 · 700 m² | 9.9 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-03-2025 list no shareholders, and no other source names one.
Holdings 1
-
25%
According to the annual accounts to 31-03-2025 of LOCAT and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Public money · subsidies and aid
Flemish government
2022 to 2024 · 3 entries · 8,674 EUR awarded · 8,674 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2024 | 1 | 1,703 EUR | 1,703 EUR |
| 2023 | 1 | 855 EUR | 855 EUR |
| 2022 | 1 | 6,116 EUR | 6,116 EUR |
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Of 6,734 companies in sector 93299 we hold annual accounts for 1,169. 854 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded08-04-1991
Fiscal year end31-03
Activities, NACEBEL 2025
93299Other amusement and recreation activities
64910Financial service activities, except insurance and pension funding
E-invoicing
Reachable via Peppol
Peppol ID
0208:0443863981
Also
9925:BE0443863981
Registered
02-08-2025
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.