CC Locus: 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.
CC Locus
Largest movements
- Financial fixed assets +€160,000
up €160,000 (+427%), from €37,500 to €197,500
- Cash -€51,547
down €51,547 (-66.8%), from €77,187 to €25,639
mainly Investment in fixed assets (net) (-€159,969) and Trade debts (-€30,541)
- Receivables within one year +€28,339
up €28,339 (+18.7%), from €151,288 to €179,627
of which Other amounts receivable: +€44,008
- Deferred charges and accrued income +€6,289
up €6,289 (+150%), from €4,182 to €10,471
- Debts after one year +€68,211
up €68,211 (+209%), from €32,617 to €100,828
- Short-term financial debts +€40,000
new in 2025: €40,000
- Trade debts -€30,541
down €30,541 (-53.9%), from €56,644 to €26,103
- Accrued charges and deferred income +€30,121
up €30,121 (+83,047%), from €36 to €30,158
- Reserves +€22,648
up €22,648 (+15.8%), from €143,522 to €166,169
of which Distributable reserves: +€22,648
- Gross operating margin +€10,902
up €10,902 (+57.6%), from €18,939 to €29,841
- Financial income +€8,505
up €8,505 (+170%), from €5,000 to €13,505
of which Non-recurring financial income: +€6,041
- Taxes +€7,371
up €7,371 (+125%), from €5,886 to €13,257
- Depreciation -€1,432
down €1,432 (-65.6%), from €2,185 to €753
- Financial charges +€959
up €959 (+30.2%), from €3,178 to €4,136
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 | €273,792 | €416,090 | +€142,298 | +52.0% |
| Fixed assets | 21/28 | €41,136 | €200,353 | +€159,216 | +387% |
| Tangible fixed assets | 22/27 | €3,636 | €2,853 | -€784 | -21.5% |
| Plant, machinery and equipment | 23 | €1,639 | €1,135 | -€504 | -30.8% |
| Furniture and vehicles | 24 | €1,997 | €1,718 | -€279 | -14.0% |
| Financial fixed assets | 28 | €37,500 | €197,500 | +€160,000 | +427% |
| Current assets | 29/58 | €232,656 | €215,737 | -€16,919 | -7.3% |
| Amounts receivable within one year | 40/41 | €151,288 | €179,627 | +€28,339 | +18.7% |
| Trade receivables | 40 | €39,490 | €23,821 | -€15,668 | -39.7% |
| Other amounts receivable | 41 | €111,798 | €155,806 | +€44,008 | +39.4% |
| Cash at bank and in hand | 54/58 | €77,187 | €25,639 | -€51,547 | -66.8% |
| Deferred charges and accrued income | 490/1 | €4,182 | €10,471 | +€6,289 | +150% |
| Total equity and liabilities | 10/49 | €273,792 | €416,090 | +€142,298 | +52.0% |
| Equity | 10/15 | €149,722 | €172,369 | +€22,648 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,522 | €166,169 | +€22,648 | +15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €143,522 | €166,169 | +€22,648 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,070 | €243,721 | +€119,650 | +96.4% |
| Amounts payable after more than one year | 17 | €32,617 | €100,828 | +€68,211 | +209% |
| Financial debts | 170/4 | €32,617 | €100,828 | +€68,211 | +209% |
| Amounts payable within one year | 42/48 | €91,418 | €112,735 | +€21,318 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €16,072 | €29,671 | +€13,599 | +84.6% |
| Financial debts | 43 | - | €40,000 | +€40,000 | |
| Other loans | 439 | - | €40,000 | +€40,000 | |
| Trade debts | 44 | €56,644 | €26,103 | -€30,541 | -53.9% |
| Suppliers | 440/4 | €56,644 | €26,103 | -€30,541 | -53.9% |
| Taxes, remuneration and social security | 45 | €6,283 | €10,825 | +€4,542 | +72.3% |
| Taxes | 450/3 | €6,283 | €10,825 | +€4,542 | +72.3% |
| Other amounts payable | 47/48 | €12,418 | €6,137 | -€6,282 | -50.6% |
| Accrued charges and deferred income | 492/3 | €36 | €30,158 | +€30,121 | +83,047% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,185 | €753 | -€1,432 | -65.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,871 | €2,015 | -€856 | -29.8% |
| Non-recurring operating charges | 66A | - | €538 | +€538 | |
| Gross operating margin | 9900 | €18,939 | €29,841 | +€10,902 | +57.6% |
| Operating profit (loss) | 9901 | €13,884 | €26,536 | +€12,652 | +91.1% |
| Financial income | 75/76B | €5,000 | €13,505 | +€8,505 | +170% |
| Recurring financial income | 75 | €5,000 | €7,465 | +€2,465 | +49.3% |
| Non-recurring financial income | 76B | €0 | €6,041 | +€6,041 | |
| Financial charges | 65/66B | €3,178 | €4,136 | +€959 | +30.2% |
| Recurring financial charges | 65 | €3,178 | €4,136 | +€959 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €15,706 | €35,905 | +€20,198 | +129% |
| Income taxes | 67/77 | €5,886 | €13,257 | +€7,371 | +125% |
| Profit (loss) for the period | 9904 | €9,820 | €22,648 | +€12,828 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €9,820 | €22,648 | +€12,828 | +131% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.