LocAgnès: 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.
LocAgnès
Largest movements
- Stocks and contracts -€21,933
down €21,933 (-8.4%), from €262,640 to €240,707
- Receivables within one year +€21,612
up €21,612 (+106.7%), from €20,262 to €41,874
of which Other amounts receivable: +€16,105
- Cash -€12,725
down €12,725 (-63.1%), from €20,163 to €7,438
mainly Other debts (-€92,496) and Receivables within one year (-€21,612)
- Financial fixed assets +€4,500
new in 2025: €4,500
- Tangible fixed assets -€3,458
down €3,458 (-43.8%), from €7,891 to €4,433
- Trade debts +€97,078
up €97,078 (+969.2%), from €10,016 to €107,094
- Other debts -€92,496
down €92,496 (-99.7%), from €92,730 to €234
- Tax, wage and social debts -€18,537
down €18,537 (-97.2%), from €19,065 to €528
of which Taxes: -€13,897
- Profit (loss) carried forward +€5,929
up €5,929 (+291.1%), from €2,037 to €7,966
- Gross operating margin +€6,111
up €6,111 (+53.6%), from €11,404 to €17,515
- Financial charges +€1,757
up €1,757 (+56.4%), from €3,118 to €4,875
- Taxes -€1,310
down €1,310 (-37.1%), from €3,533 to €2,223
- Write-downs +€1,291
no longer reported in 2025 (was -€1,291)
- Other operating charges +€750
up €750 (+83.1%), from €903 to €1,653
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 | €313,776 | €304,498 | -€9,278 | -3.0% |
| Fixed assets | 21/28 | €7,891 | €8,933 | +€1,042 | +13.2% |
| Tangible fixed assets | 22/27 | €7,891 | €4,433 | -€3,458 | -43.8% |
| Plant, machinery and equipment | 23 | €2,948 | €1,598 | -€1,350 | -45.8% |
| Furniture and vehicles | 24 | €3,916 | €2,395 | -€1,521 | -38.8% |
| Other tangible fixed assets | 26 | €1,027 | €440 | -€587 | -57.2% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €305,885 | €295,565 | -€10,320 | -3.4% |
| Stocks and contracts in progress | 3 | €262,640 | €240,707 | -€21,933 | -8.4% |
| Stocks | 30/36 | €262,640 | €240,707 | -€21,933 | -8.4% |
| Amounts receivable within one year | 40/41 | €20,262 | €41,874 | +€21,612 | +106.7% |
| Trade receivables | 40 | €8,795 | €14,302 | +€5,507 | +62.6% |
| Other amounts receivable | 41 | €11,467 | €27,572 | +€16,105 | +140.4% |
| Current investments | 50/53 | €503 | - | -€503 | |
| Cash at bank and in hand | 54/58 | €20,163 | €7,438 | -€12,725 | -63.1% |
| Deferred charges and accrued income | 490/1 | €2,317 | €5,546 | +€3,229 | +139.4% |
| Total equity and liabilities | 10/49 | €313,776 | €304,498 | -€9,278 | -3.0% |
| Equity | 10/15 | €190,713 | €196,642 | +€5,929 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,076 | €170,076 | = | 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% |
| Distributable reserves | 133 | €168,216 | €168,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,037 | €7,966 | +€5,929 | +291.1% |
| Amounts payable | 17/49 | €123,063 | €107,856 | -€15,207 | -12.4% |
| Amounts payable within one year | 42/48 | €121,811 | €107,856 | -€13,955 | -11.5% |
| Trade debts | 44 | €10,016 | €107,094 | +€97,078 | +969.2% |
| Suppliers | 440/4 | €10,016 | €107,094 | +€97,078 | +969.2% |
| Taxes, remuneration and social security | 45 | €19,065 | €528 | -€18,537 | -97.2% |
| Taxes | 450/3 | €13,902 | €5 | -€13,897 | -100.0% |
| Remuneration and social security | 454/9 | €5,163 | €523 | -€4,640 | -89.9% |
| Other amounts payable | 47/48 | €92,730 | €234 | -€92,496 | -99.7% |
| Accrued charges and deferred income | 492/3 | €1,252 | - | -€1,252 | |
| Non-recurring operating income | 76A | €39 | €856 | +€817 | +2094.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €3,458 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,291 | - | +€1,291 | |
| Other operating charges | 640/8 | €903 | €1,653 | +€750 | +83.1% |
| Gross operating margin | 9900 | €11,404 | €17,515 | +€6,111 | +53.6% |
| Operating profit (loss) | 9901 | €8,334 | €12,404 | +€4,070 | +48.8% |
| Financial income | 75/76B | €354 | €623 | +€269 | +76.0% |
| Recurring financial income | 75 | €354 | €623 | +€269 | +76.0% |
| Financial charges | 65/66B | €3,118 | €4,875 | +€1,757 | +56.4% |
| Recurring financial charges | 65 | €3,118 | €4,875 | +€1,757 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €5,570 | €8,152 | +€2,582 | +46.4% |
| Income taxes | 67/77 | €3,533 | €2,223 | -€1,310 | -37.1% |
| Profit (loss) for the period | 9904 | €2,037 | €5,929 | +€3,892 | +191.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,037 | €5,929 | +€3,892 | +191.1% |
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.