LOCA CLEAN: what changed
Two fiscal 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.
LOCA CLEAN
Largest movements
- Tangible fixed assets +€80,381
up €80,381 (+50.2%), from €160,153 to €240,533
of which Furniture and vehicles: +€91,605
- Cash -€25,306
down €25,306 (-65.9%), from €38,425 to €13,119
mainly Investment in fixed assets (net) (-€147,454) and Trade debts (-€52,270)
- Receivables within one year -€22,526
down €22,526 (-3.4%), from €669,424 to €646,898
of which Trade receivables: -€92,403
- Stocks and contracts -€12,167
down €12,167 (-24.3%), from €50,123 to €37,956
of which Contracts in progress: -€28,750
- Trade debts -€52,270
down €52,270 (-11.1%), from €471,528 to €419,258
of which Suppliers: -€58,784
- Reserves +€31,690
up €31,690 (+18.1%), from €175,154 to €206,844
of which Distributable reserves: +€31,690
- Current portion of long-term debt +€27,610
up €27,610 (+45.8%), from €60,309 to €87,920
- Staff costs -€42,540
down €42,540 (-53.3%), from €79,812 to €37,272
- Depreciation +€33,985
up €33,985 (+102.7%), from €33,089 to €67,074
- Financial charges +€6,214
up €6,214 (+46.6%), from €13,325 to €19,539
- Taxes +€3,213
up €3,213 (+32.2%), from €9,985 to €13,198
- Gross operating margin +€1,943
up €1,943 (+1.2%), from €168,161 to €170,104
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.
Cash bridge derived
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 | €940,440 | €959,730 | +€19,290 | +2.1% |
| Fixed assets | 21/28 | €164,288 | €244,668 | +€80,381 | +48.9% |
| Tangible fixed assets | 22/27 | €160,153 | €240,533 | +€80,381 | +50.2% |
| Plant, machinery and equipment | 23 | €111,210 | €109,688 | -€1,522 | -1.4% |
| Furniture and vehicles | 24 | €14,314 | €105,918 | +€91,605 | +640.0% |
| Leasing and similar rights | 25 | €32,508 | €23,108 | -€9,400 | -28.9% |
| Other tangible fixed assets | 26 | €2,121 | €1,818 | -€303 | -14.3% |
| Financial fixed assets | 28 | €4,135 | €4,135 | = | 0.0% |
| Current assets | 29/58 | €776,152 | €715,062 | -€61,090 | -7.9% |
| Stocks and contracts in progress | 3 | €50,123 | €37,956 | -€12,167 | -24.3% |
| Stocks | 30/36 | €21,373 | €37,956 | +€16,583 | +77.6% |
| Contracts in progress | 37 | €28,750 | - | -€28,750 | |
| Amounts receivable within one year | 40/41 | €669,424 | €646,898 | -€22,526 | -3.4% |
| Trade receivables | 40 | €520,969 | €428,565 | -€92,403 | -17.7% |
| Other amounts receivable | 41 | €148,455 | €218,333 | +€69,877 | +47.1% |
| Cash at bank and in hand | 54/58 | €38,425 | €13,119 | -€25,306 | -65.9% |
| Deferred charges and accrued income | 490/1 | €18,180 | €17,088 | -€1,092 | -6.0% |
| Total equity and liabilities | 10/49 | €940,440 | €959,730 | +€19,290 | +2.1% |
| Equity | 10/15 | €193,773 | €225,467 | +€31,693 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,154 | €206,844 | +€31,690 | +18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,294 | €204,984 | +€31,690 | +18.3% |
| Profit (loss) carried forward | 14 | €19 | €23 | +€3 | +17.1% |
| Amounts payable | 17/49 | €746,666 | €734,263 | -€12,403 | -1.7% |
| Amounts payable after more than one year | 17 | €146,263 | €149,640 | +€3,377 | +2.3% |
| Financial debts | 170/4 | €146,263 | €149,640 | +€3,377 | +2.3% |
| Amounts payable within one year | 42/48 | €600,403 | €584,623 | -€15,780 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €60,309 | €87,920 | +€27,610 | +45.8% |
| Trade debts | 44 | €471,528 | €419,258 | -€52,270 | -11.1% |
| Suppliers | 440/4 | €471,528 | €412,744 | -€58,784 | -12.5% |
| Bills of exchange payable | 441 | - | €6,514 | +€6,514 | |
| Advances received on contracts in progress | 46 | €38,244 | €38,244 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,959 | €17,751 | +€5,793 | +48.4% |
| Taxes | 450/3 | - | €3,198 | +€3,198 | |
| Remuneration and social security | 454/9 | €11,959 | €14,553 | +€2,594 | +21.7% |
| Other amounts payable | 47/48 | €18,363 | €21,450 | +€3,087 | +16.8% |
| Remuneration, social security and pensions | 62 | €79,812 | €37,272 | -€42,540 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,089 | €67,074 | +€33,985 | +102.7% |
| Other operating charges | 640/8 | €753 | €2,251 | +€1,498 | +198.9% |
| Non-recurring operating charges | 66A | €2,400 | - | -€2,400 | |
| Gross operating margin | 9900 | €168,161 | €170,104 | +€1,943 | +1.2% |
| Operating profit (loss) | 9901 | €52,108 | €63,508 | +€11,401 | +21.9% |
| Financial income | 75/76B | €234 | €922 | +€688 | +294.0% |
| Recurring financial income | 75 | €234 | €922 | +€688 | +294.0% |
| Financial charges | 65/66B | €13,325 | €19,539 | +€6,214 | +46.6% |
| Recurring financial charges | 65 | €13,325 | €19,539 | +€6,214 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €39,017 | €44,891 | +€5,875 | +15.1% |
| Income taxes | 67/77 | €9,985 | €13,198 | +€3,213 | +32.2% |
| Profit (loss) for the period | 9904 | €29,032 | €31,693 | +€2,662 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,032 | €31,693 | +€2,662 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.