LOCADIF: 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.
LOCADIF
Largest movements
- Receivables within one year +€144,575
up €144,575 (+1.9%), from €7.6m to €7.8m
- Profit (loss) carried forward +€172,237
up €172,237 (+5.9%), from €2.9m to €3.1m
No income-statement line moved by more than 1% of the activity.
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 | €7,647,105 | €7,791,617 | +€144,512 | +1.9% |
| Current assets | 29/58 | €7,647,105 | €7,791,617 | +€144,512 | +1.9% |
| Amounts receivable within one year | 40/41 | €7,613,154 | €7,757,729 | +€144,575 | +1.9% |
| Other amounts receivable | 41 | €7,613,154 | €7,757,729 | +€144,575 | +1.9% |
| Cash at bank and in hand | 54/58 | €33,951 | €33,888 | -€63 | -0.2% |
| Total equity and liabilities | 10/49 | €7,647,105 | €7,791,617 | +€144,512 | +1.9% |
| Equity | 10/15 | €7,560,880 | €7,733,117 | +€172,237 | +2.3% |
| Contributions | 10/11 | €2,975,000 | €2,975,000 | = | 0.0% |
| Capital | 10 | €2,975,000 | €2,975,000 | = | 0.0% |
| Issued capital | 100 | €2,975,000 | €2,975,000 | = | 0.0% |
| Reserves | 13 | €1,680,716 | €1,680,716 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €396,493 | €396,493 | = | 0.0% |
| Legal reserve | 130 | €297,500 | €297,500 | = | 0.0% |
| Other | 1319 | €98,993 | €98,993 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,284,223 | €1,284,223 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €2,905,164 | €3,077,401 | +€172,237 | +5.9% |
| Amounts payable | 17/49 | €86,225 | €58,500 | -€27,725 | -32.2% |
| Amounts payable within one year | 42/48 | €86,225 | €58,500 | -€27,725 | -32.2% |
| Trade debts | 44 | €7,500 | €1,500 | -€6,000 | -80.0% |
| Suppliers | 440/4 | €7,500 | €1,500 | -€6,000 | -80.0% |
| Taxes, remuneration and social security | 45 | €78,725 | €57,000 | -€21,725 | -27.6% |
| Taxes | 450/3 | €78,725 | €57,000 | -€21,725 | -27.6% |
| Operating income | 70/76A | €9,899 | - | -€9,899 | |
| Non-recurring operating income | 76A | €9,899 | - | -€9,899 | |
| Operating charges | 60/66A | €5,000 | €7,195 | +€2,195 | +43.9% |
| Services and other goods | 61 | €5,000 | €7,195 | +€2,195 | +43.9% |
| Operating profit (loss) | 9901 | €4,899 | -€7,195 | -€12,094 | |
| Financial income | 75/76B | €310,003 | €243,580 | -€66,423 | -21.4% |
| Recurring financial income | 75 | €310,003 | €243,580 | -€66,423 | -21.4% |
| Income from current assets | 751 | €309,956 | €243,580 | -€66,376 | -21.4% |
| Other financial income | 752/9 | €46 | - | -€46 | |
| Financial charges | 65/66B | - | €63 | +€63 | |
| Recurring financial charges | 65 | - | €63 | +€63 | |
| Other financial charges | 652/9 | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €314,901 | €236,322 | -€78,579 | -25.0% |
| Income taxes | 67/77 | €77,682 | €64,085 | -€13,597 | -17.5% |
| Taxes | 670/3 | €78,725 | €64,085 | -€14,640 | -18.6% |
| Tax adjustments and reversals of tax provisions | 77 | €1,043 | - | -€1,043 | |
| Profit (loss) for the period | 9904 | €237,219 | €172,237 | -€64,982 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €237,219 | €172,237 | -€64,982 | -27.4% |
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 11 October 2026 via checked.be.