LOCA PRO: 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 PRO
Largest movements
- Tangible fixed assets +€15,239
up €15,239 (+333.0%), from €4,576 to €19,815
of which Plant, machinery and equipment: +€15,537
- Receivables within one year +€8,212
up €8,212 (+605.0%), from €1,357 to €9,570
of which Trade receivables: +€6,113
- Cash +€1,939
up €1,939 (+3.7%), from €53,102 to €55,041
mainly Net result for the year (+€17,624) and Debts after one year (+€11,846)
- Debts after one year +€11,846
new in 2025: €11,846
- Profit (loss) carried forward +€9,624
up €9,624 (+27.0%), from €35,629 to €45,253
- Current portion of long-term debt +€5,191
new in 2025: €5,191
- Trade debts -€1,813
no longer reported in 2025 (was €1,813)
- Gross operating margin +€8,164
up €8,164 (+43.9%), from €18,584 to €26,748
- Other operating charges +€1,622
new in 2025: €1,622
- Taxes +€1,112
up €1,112 (+24.4%), from €4,556 to €5,668
- Financial income +€514
up €514 (+856100.0%), from €0 to €514
of which Non-recurring financial income: +€514
- Depreciation +€438
up €438 (+24.0%), from €1,823 to €2,261
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 | €59,036 | €84,683 | +€25,648 | +43.4% |
| Fixed assets | 21/28 | €4,576 | €19,815 | +€15,239 | +333.0% |
| Tangible fixed assets | 22/27 | €4,576 | €19,815 | +€15,239 | +333.0% |
| Plant, machinery and equipment | 23 | €3,830 | €19,366 | +€15,537 | +405.7% |
| Furniture and vehicles | 24 | €747 | €449 | -€297 | -39.8% |
| Current assets | 29/58 | €54,459 | €64,868 | +€10,409 | +19.1% |
| Amounts receivable within one year | 40/41 | €1,357 | €9,570 | +€8,212 | +605.0% |
| Trade receivables | 40 | €1,357 | €7,470 | +€6,113 | +450.3% |
| Other amounts receivable | 41 | - | €2,100 | +€2,100 | |
| Cash at bank and in hand | 54/58 | €53,102 | €55,041 | +€1,939 | +3.7% |
| Deferred charges and accrued income | 490/1 | - | €257 | +€257 | |
| Total equity and liabilities | 10/49 | €59,036 | €84,683 | +€25,648 | +43.4% |
| Equity | 10/15 | €43,689 | €53,313 | +€9,624 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,629 | €45,253 | +€9,624 | +27.0% |
| Amounts payable | 17/49 | €15,347 | €31,370 | +€16,024 | +104.4% |
| Amounts payable after more than one year | 17 | - | €11,846 | +€11,846 | |
| Financial debts | 170/4 | - | €11,846 | +€11,846 | |
| Amounts payable within one year | 42/48 | €15,347 | €19,524 | +€4,177 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,191 | +€5,191 | |
| Trade debts | 44 | €1,813 | - | -€1,813 | |
| Suppliers | 440/4 | €1,813 | - | -€1,813 | |
| Taxes, remuneration and social security | 45 | €5,289 | €5,668 | +€379 | +7.2% |
| Taxes | 450/3 | €5,289 | €5,668 | +€379 | +7.2% |
| Other amounts payable | 47/48 | €8,245 | €8,665 | +€420 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €2,261 | +€438 | +24.0% |
| Other operating charges | 640/8 | - | €1,622 | +€1,622 | |
| Gross operating margin | 9900 | €18,584 | €26,748 | +€8,164 | +43.9% |
| Operating profit (loss) | 9901 | €16,761 | €22,866 | +€6,105 | +36.4% |
| Financial income | 75/76B | €0 | €514 | +€514 | +856100.0% |
| Recurring financial income | 75 | €0 | €514 | +€514 | +856100.0% |
| Non-recurring financial income | 76B | - | €514 | +€514 | |
| Financial charges | 65/66B | €43 | €88 | +€44 | +101.9% |
| Recurring financial charges | 65 | €43 | €88 | +€44 | +101.9% |
| Profit (loss) for the period before taxes | 9903 | €16,718 | €23,292 | +€6,574 | +39.3% |
| Income taxes | 67/77 | €4,556 | €5,668 | +€1,112 | +24.4% |
| Profit (loss) for the period | 9904 | €12,162 | €17,624 | +€5,462 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,162 | €17,624 | +€5,462 | +44.9% |
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 6 October 2026 via checked.be.