Loca-Lease: 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-Lease
Largest movements
- Receivables within one year +€195,326
up €195,326 (+440%), from €44,421 to €239,747
of which Other amounts receivable: +€149,344
- Cash -€87,403
down €87,403 (-47.0%), from €185,969 to €98,566
mainly Receivables within one year (-€195,326)
- Deferred charges and accrued income -€4,620
down €4,620 (-100%), from €4,620 to €0
- Profit (loss) carried forward +€53,807
up €53,807 (+70.6%), from €76,252 to €130,059
- Trade debts +€29,758
up €29,758 (+20.0%), from €149,092 to €178,850
- Tax, wage and social debts +€19,738
up €19,738 (+1,229%), from €1,605 to €21,344
- Financial charges -€91,302
down €91,302 (-37.7%), from €242,326 to €151,024
of which Financial charges: -€91,302
- Gross operating margin +€46,446
up €46,446 (+26.1%), from €178,093 to €224,540
- Financial income -€6,521
down €6,521 (-2.6%), from €247,713 to €241,192
of which Financial income: -€89,810
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 | €245,010 | €348,313 | +€103,303 | +42.2% |
| Current assets | 29/58 | €245,010 | €348,313 | +€103,303 | +42.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,421 | €239,747 | +€195,326 | +440% |
| Trade receivables | 40 | €43,765 | €89,747 | +€45,982 | +105% |
| Other amounts receivable | 41 | €656 | €150,000 | +€149,344 | +22,775% |
| Cash at bank and in hand | 54/58 | €185,969 | €98,566 | -€87,403 | -47.0% |
| Deferred charges and accrued income | 490/1 | €4,620 | €0 | -€4,620 | -100% |
| Total equity and liabilities | 10/49 | €245,010 | €348,313 | +€103,303 | +42.2% |
| Equity | 10/15 | €84,312 | €138,119 | +€53,807 | +63.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,252 | €130,059 | +€53,807 | +70.6% |
| Amounts payable | 17/49 | €160,698 | €210,194 | +€49,496 | +30.8% |
| Amounts payable within one year | 42/48 | €160,698 | €210,194 | +€49,496 | +30.8% |
| Trade debts | 44 | €149,092 | €178,850 | +€29,758 | +20.0% |
| Suppliers | 440/4 | €149,092 | €178,850 | +€29,758 | +20.0% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,605 | €21,344 | +€19,738 | +1,229% |
| Taxes | 450/3 | €1,605 | €21,344 | +€19,738 | +1,229% |
| Other operating charges | 640/8 | €171,609 | €170,956 | -€654 | -0.4% |
| Non-recurring operating charges | 66A | €0 | €89,945 | +€89,945 | |
| Gross operating margin | 9900 | €178,093 | €224,540 | +€46,446 | +26.1% |
| Operating profit (loss) | 9901 | €6,484 | -€36,361 | -€42,845 | |
| Financial income | 75/76B | €247,713 | €241,192 | -€6,521 | -2.6% |
| Recurring financial income | 75 | €241,857 | €152,047 | -€89,810 | -37.1% |
| Non-recurring financial income | 76B | €5,856 | €89,144 | +€83,289 | +1,422% |
| Financial charges | 65/66B | €242,326 | €151,024 | -€91,302 | -37.7% |
| Recurring financial charges | 65 | €242,326 | €151,024 | -€91,302 | -37.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €11,871 | €53,807 | +€41,936 | +353% |
| Income taxes | 67/77 | €1,605 | €0 | -€1,605 | -100% |
| Profit (loss) for the period | 9904 | €10,266 | €53,807 | +€43,541 | +424% |
| Profit (loss) for the period to be appropriated | 9905 | €10,266 | €53,807 | +€43,541 | +424% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.