1 POINT 3 LOCA-GEST: 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.
1 POINT 3 LOCA-GEST
Largest movements
- Receivables within one year +€52,643
up €52,643 (+733%), from €7,184 to €59,827
of which Trade receivables: +€50,387
- Tangible fixed assets +€3,296
up €3,296 (+5.5%), from €59,777 to €63,073
of which Plant, machinery and equipment: +€24,436
- Trade debts +€80,954
up €80,954 (+1,330%), from €6,086 to €87,039
- Other debts -€28,375
down €28,375 (-54.0%), from €52,551 to €24,176
- Reserves +€4,555
up €4,555 (+123%), from €3,707 to €8,262
- Turnover -€31,195
no longer reported in 2025 (was €31,195)
- Depreciation +€23,787
up €23,787 (+476%), from €5,002 to €28,788
- Gross operating margin +€23,457
up €23,457 (+224%), from €10,456 to €33,913
- Purchases and services -€20,738
no longer reported in 2025 (was €20,738)
- Other operating charges -€744
no longer reported in 2025 (was €744)
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 | €68,653 | €124,978 | +€56,325 | +82.0% |
| Fixed assets | 21/28 | €60,097 | €63,073 | +€2,976 | +5.0% |
| Tangible fixed assets | 22/27 | €59,777 | €63,073 | +€3,296 | +5.5% |
| Plant, machinery and equipment | 23 | €22,419 | €46,854 | +€24,436 | +109% |
| Furniture and vehicles | 24 | €24,962 | €16,219 | -€8,743 | -35.0% |
| Assets under construction and advance payments | 27 | €12,397 | - | -€12,397 | |
| Financial fixed assets | 28 | €320 | - | -€320 | |
| Current assets | 29/58 | €8,556 | €61,905 | +€53,349 | +624% |
| Amounts receivable within one year | 40/41 | €7,184 | €59,827 | +€52,643 | +733% |
| Trade receivables | 40 | €5,736 | €56,123 | +€50,387 | +878% |
| Other amounts receivable | 41 | €1,448 | €3,704 | +€2,257 | +156% |
| Cash at bank and in hand | 54/58 | €1,187 | €727 | -€460 | -38.8% |
| Deferred charges and accrued income | 490/1 | €185 | €1,350 | +€1,166 | +630% |
| Total equity and liabilities | 10/49 | €68,653 | €124,978 | +€56,325 | +82.0% |
| Equity | 10/15 | €8,707 | €13,307 | +€4,600 | +52.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €3,707 | €8,262 | +€4,555 | +123% |
| Distributable reserves | 133 | €3,707 | €8,262 | +€4,555 | +123% |
| Profit (loss) carried forward | 14 | - | €45 | +€45 | |
| Amounts payable | 17/49 | €59,946 | €111,671 | +€51,725 | +86.3% |
| Amounts payable within one year | 42/48 | €59,627 | €111,671 | +€52,044 | +87.3% |
| Trade debts | 44 | €6,086 | €87,039 | +€80,954 | +1,330% |
| Suppliers | 440/4 | €6,086 | €87,039 | +€80,954 | +1,330% |
| Taxes, remuneration and social security | 45 | €990 | €456 | -€534 | -54.0% |
| Taxes | 450/3 | €990 | €456 | -€534 | -54.0% |
| Other amounts payable | 47/48 | €52,551 | €24,176 | -€28,375 | -54.0% |
| Accrued charges and deferred income | 492/3 | €319 | - | -€319 | |
| Turnover | 70 | €31,195 | - | -€31,195 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,738 | - | -€20,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,002 | €28,788 | +€23,787 | +476% |
| Other operating charges | 640/8 | €744 | - | -€744 | |
| Gross operating margin | 9900 | €10,456 | €33,913 | +€23,457 | +224% |
| Operating profit (loss) | 9901 | €4,710 | €5,125 | +€415 | +8.8% |
| Financial income | 75/76B | €0 | €30 | +€30 | +148,300% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +148,300% |
| Financial charges | 65/66B | €13 | €99 | +€86 | +637% |
| Recurring financial charges | 65 | €13 | €99 | +€86 | +637% |
| Profit (loss) for the period before taxes | 9903 | €4,697 | €5,055 | +€359 | +7.6% |
| Income taxes | 67/77 | €990 | €456 | -€534 | -54.0% |
| Profit (loss) for the period | 9904 | €3,707 | €4,600 | +€893 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,707 | €4,600 | +€893 | +24.1% |
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 28 October 2026 via checked.be.