LOCAGILLES: 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.
LOCAGILLES
Largest movements
- Stocks and contracts +€8,046
up €8,046 (+6.9%), from €116,100 to €124,146
- Cash +€2,474
up €2,474 (+10.0%), from €24,761 to €27,235
mainly Tax, wage and social debts (+€3,588) and Short-term financial debts (+€2,119)
- Tax, wage and social debts +€3,588
up €3,588 (+47.6%), from €7,534 to €11,122
of which Taxes: +€2,359
- Short-term financial debts +€2,119
new in 2026: €2,119
- Profit (loss) carried forward +€2,061
up €2,061 (+393%), from €524 to €2,586
- Staff costs +€9,649
up €9,649 (+673%), from €1,434 to €11,084
- Other operating charges +€3,149
new in 2026: €3,149
- Gross operating margin -€1,080
down €1,080 (-5.7%), from €19,096 to €18,016
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,891 | €152,377 | +€11,486 | +8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €30 | €996 | +€966 | +3,248% |
| Tangible fixed assets | 22/27 | €0 | €966 | +€966 | |
| Plant, machinery and equipment | 23 | €0 | €966 | +€966 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €140,861 | €151,381 | +€10,520 | +7.5% |
| Stocks and contracts in progress | 3 | €116,100 | €124,146 | +€8,046 | +6.9% |
| Stocks | 30/36 | €116,100 | €124,146 | +€8,046 | +6.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €24,761 | €27,235 | +€2,474 | +10.0% |
| Total equity and liabilities | 10/49 | €140,891 | €152,377 | +€11,486 | +8.2% |
| Equity | 10/15 | €115,314 | €117,376 | +€2,061 | +1.8% |
| Contributions | 10/11 | €114,790 | €114,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €524 | €2,586 | +€2,061 | +393% |
| Amounts payable | 17/49 | €25,577 | €35,001 | +€9,425 | +36.8% |
| Amounts payable within one year | 42/48 | €20,777 | €29,001 | +€8,225 | +39.6% |
| Financial debts | 43 | - | €2,119 | +€2,119 | |
| Credit institutions | 430/8 | - | €2,119 | +€2,119 | |
| Trade debts | 44 | - | €1,204 | +€1,204 | |
| Suppliers | 440/4 | - | €1,204 | +€1,204 | |
| Taxes, remuneration and social security | 45 | €7,534 | €11,122 | +€3,588 | +47.6% |
| Taxes | 450/3 | €7,534 | €9,893 | +€2,359 | +31.3% |
| Remuneration and social security | 454/9 | - | €1,229 | +€1,229 | |
| Other amounts payable | 47/48 | €13,243 | €14,555 | +€1,313 | +9.9% |
| Accrued charges and deferred income | 492/3 | €4,800 | €6,000 | +€1,200 | +25.0% |
| Remuneration, social security and pensions | 62 | €1,434 | €11,084 | +€9,649 | +673% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €43 | +€43 | |
| Other operating charges | 640/8 | - | €3,149 | +€3,149 | |
| Gross operating margin | 9900 | €19,096 | €18,016 | -€1,080 | -5.7% |
| Operating profit (loss) | 9901 | €17,662 | €3,740 | -€13,921 | -78.8% |
| Financial charges | 65/66B | €1,538 | €1,679 | +€141 | +9.2% |
| Recurring financial charges | 65 | €1,538 | €1,679 | +€141 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €16,124 | €2,061 | -€14,062 | -87.2% |
| Profit (loss) for the period | 9904 | €16,124 | €2,061 | -€14,062 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,124 | €2,061 | -€14,062 | -87.2% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.