Loca-Concept: 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.
Loca-Concept
Largest movements
- Stocks and contracts +€142,640
up €142,640 (+40.4%), from €353,478 to €496,118
- Cash +€37,403
up €37,403 (+101%), from €36,942 to €74,345
mainly Debts after one year (+€45,665) and Depreciation (+€43,821)
- Tangible fixed assets -€34,584
down €34,584 (-13.3%), from €260,621 to €226,037
of which Furniture and vehicles: -€21,053
- Receivables within one year +€16,321
up €16,321 (+57.0%), from €28,631 to €44,953
of which Trade receivables: +€16,321
- Deferred charges and accrued income -€8,968
down €8,968 (-56.0%), from €16,010 to €7,042
- Debts after one year +€45,665
up €45,665 (+7.8%), from €588,561 to €634,226
- Current portion of long-term debt +€32,203
up €32,203 (+64.5%), from €49,964 to €82,167
- Profit (loss) carried forward +€26,142
new in 2025: €26,142
- Trade debts +€21,792
up €21,792 (+53.3%), from €40,896 to €62,687
- Short-term financial debts +€16,000
up €16,000 (+320%), from €5,000 to €21,000
- Write-downs -€221,153
down €221,153, from €63,075 to -€158,079
- Gross operating margin -€134,242
down €134,242 (-84.5%), from €158,790 to €24,548
- Staff costs +€40,523
up €40,523 (+101%), from €40,131 to €80,655
- Financial income +€13,933
up €13,933 (+6,024%), from €231 to €14,164
- Financial charges +€11,488
up €11,488 (+88.8%), from €12,939 to €24,426
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 | €747,134 | €893,307 | +€146,173 | +19.6% |
| Fixed assets | 21/28 | €312,073 | €270,850 | -€41,223 | -13.2% |
| Intangible fixed assets | 21 | €51,452 | €44,813 | -€6,639 | -12.9% |
| Tangible fixed assets | 22/27 | €260,621 | €226,037 | -€34,584 | -13.3% |
| Land and buildings | 22 | €184,403 | €179,070 | -€5,332 | -2.9% |
| Plant, machinery and equipment | 23 | €1,802 | €3,852 | +€2,050 | +114% |
| Furniture and vehicles | 24 | €61,899 | €40,847 | -€21,053 | -34.0% |
| Leasing and similar rights | 25 | €12,517 | €2,267 | -€10,250 | -81.9% |
| Current assets | 29/58 | €435,061 | €622,457 | +€187,396 | +43.1% |
| Stocks and contracts in progress | 3 | €353,478 | €496,118 | +€142,640 | +40.4% |
| Stocks | 30/36 | €353,478 | €496,118 | +€142,640 | +40.4% |
| Amounts receivable within one year | 40/41 | €28,631 | €44,953 | +€16,321 | +57.0% |
| Trade receivables | 40 | €24,425 | €40,746 | +€16,321 | +66.8% |
| Other amounts receivable | 41 | €4,207 | €4,207 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,942 | €74,345 | +€37,403 | +101% |
| Deferred charges and accrued income | 490/1 | €16,010 | €7,042 | -€8,968 | -56.0% |
| Total equity and liabilities | 10/49 | €747,134 | €893,307 | +€146,173 | +19.6% |
| Equity | 10/15 | €23,582 | €49,724 | +€26,142 | +111% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,582 | €13,582 | = | 0.0% |
| Distributable reserves | 133 | €13,582 | €13,582 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,142 | +€26,142 | |
| Amounts payable | 17/49 | €723,553 | €843,583 | +€120,031 | +16.6% |
| Amounts payable after more than one year | 17 | €588,561 | €634,226 | +€45,665 | +7.8% |
| Financial debts | 170/4 | €588,561 | €634,226 | +€45,665 | +7.8% |
| Amounts payable within one year | 42/48 | €134,991 | €208,583 | +€73,591 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €49,964 | €82,167 | +€32,203 | +64.5% |
| Financial debts | 43 | €5,000 | €21,000 | +€16,000 | +320% |
| Credit institutions | 430/8 | €5,000 | €21,000 | +€16,000 | +320% |
| Trade debts | 44 | €40,896 | €62,687 | +€21,792 | +53.3% |
| Suppliers | 440/4 | €40,896 | €62,687 | +€21,792 | +53.3% |
| Taxes, remuneration and social security | 45 | €39,132 | €42,729 | +€3,597 | +9.2% |
| Taxes | 450/3 | €29,346 | €27,722 | -€1,624 | -5.5% |
| Remuneration and social security | 454/9 | €9,786 | €15,007 | +€5,221 | +53.4% |
| Accrued charges and deferred income | 492/3 | - | €774 | +€774 | |
| Non-recurring operating income | 76A | - | €2,651 | +€2,651 | |
| Remuneration, social security and pensions | 62 | €40,131 | €80,655 | +€40,523 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,035 | €43,821 | +€2,786 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,075 | -€158,079 | -€221,153 | |
| Other operating charges | 640/8 | €7,327 | €9,755 | +€2,428 | +33.1% |
| Non-recurring operating charges | 66A | €560 | €1,935 | +€1,375 | +246% |
| Gross operating margin | 9900 | €158,790 | €24,548 | -€134,242 | -84.5% |
| Operating profit (loss) | 9901 | €6,662 | €46,461 | +€39,799 | +597% |
| Financial income | 75/76B | €231 | €14,164 | +€13,933 | +6,024% |
| Recurring financial income | 75 | €231 | €14,164 | +€13,933 | +6,024% |
| Financial charges | 65/66B | €12,939 | €24,426 | +€11,488 | +88.8% |
| Recurring financial charges | 65 | €12,939 | €24,426 | +€11,488 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,046 | €36,199 | +€42,244 | |
| Income taxes | 67/77 | €794 | €10,057 | +€9,263 | +1,167% |
| Profit (loss) for the period | 9904 | -€6,839 | €26,142 | +€32,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,839 | €26,142 | +€32,981 |
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 14 October 2026 via checked.be.