LOCA-MEDIC: 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-MEDIC
Largest movements
- Cash +€28,512
up €28,512 (+1,288%), from €2,213 to €30,725
mainly Net result for the year (+€18,951) and Tax, wage and social debts (+€11,853)
- Tangible fixed assets -€7,678
down €7,678 (-40.6%), from €18,934 to €11,255
of which Other tangible fixed assets: -€8,380
- Receivables within one year +€1,590
up €1,590 (+134%), from €1,191 to €2,781
- Tax, wage and social debts +€11,853
up €11,853 (+976%), from €1,214 to €13,068
- Profit (loss) carried forward +€5,688
up €5,688 (+188%), from €3,029 to €8,717
- Other debts +€3,132
up €3,132 (+33.2%), from €9,435 to €12,567
- Trade debts +€1,751
new in 2025: €1,751
- Gross operating margin +€25,593
up €25,593 (+211%), from €12,137 to €37,730
- Taxes +€7,874
up €7,874 (+648%), from €1,214 to €9,089
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,338 | €44,762 | +€22,424 | +100% |
| Fixed assets | 21/28 | €18,934 | €11,255 | -€7,678 | -40.6% |
| Tangible fixed assets | 22/27 | €18,934 | €11,255 | -€7,678 | -40.6% |
| Furniture and vehicles | 24 | €219 | €921 | +€701 | +320% |
| Other tangible fixed assets | 26 | €18,714 | €10,335 | -€8,380 | -44.8% |
| Current assets | 29/58 | €3,404 | €33,506 | +€30,102 | +884% |
| Amounts receivable within one year | 40/41 | €1,191 | €2,781 | +€1,590 | +134% |
| Other amounts receivable | 41 | €1,191 | €2,781 | +€1,590 | +134% |
| Cash at bank and in hand | 54/58 | €2,213 | €30,725 | +€28,512 | +1,288% |
| Total equity and liabilities | 10/49 | €22,338 | €44,762 | +€22,424 | +100% |
| Equity | 10/15 | €11,089 | €16,777 | +€5,688 | +51.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,029 | €8,717 | +€5,688 | +188% |
| Amounts payable | 17/49 | €11,249 | €27,985 | +€16,736 | +149% |
| Amounts payable within one year | 42/48 | €11,249 | €27,985 | +€16,736 | +149% |
| Current portion of amounts payable after more than one year | 42 | €600 | €600 | = | 0.0% |
| Trade debts | 44 | - | €1,751 | +€1,751 | |
| Suppliers | 440/4 | - | €1,751 | +€1,751 | |
| Taxes, remuneration and social security | 45 | €1,214 | €13,068 | +€11,853 | +976% |
| Taxes | 450/3 | €1,214 | €13,068 | +€11,853 | +976% |
| Other amounts payable | 47/48 | €9,435 | €12,567 | +€3,132 | +33.2% |
| Non-recurring operating income | 76A | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,844 | €8,927 | +€83 | +0.9% |
| Other operating charges | 640/8 | €707 | €613 | -€93 | -13.2% |
| Gross operating margin | 9900 | €12,137 | €37,730 | +€25,593 | +211% |
| Operating profit (loss) | 9901 | €2,586 | €28,190 | +€25,604 | +990% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.2% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,509 | €28,040 | +€25,531 | +1,018% |
| Income taxes | 67/77 | €1,214 | €9,089 | +€7,874 | +648% |
| Profit (loss) for the period | 9904 | €1,294 | €18,951 | +€17,657 | +1,364% |
| Profit (loss) for the period to be appropriated | 9905 | €1,294 | €18,951 | +€17,657 | +1,364% |
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 27 October 2026 via checked.be.