LOCALISY: 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.
LOCALISY
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Financial fixed assets -€100,000
down €100,000 (-22.8%), from €438,341 to €338,341
- Receivables within one year +€87,412
up €87,412 (+15.1%), from €578,080 to €665,493
of which Trade receivables: +€93,266
- Tangible fixed assets +€68,184
up €68,184 (+83.6%), from €81,545 to €149,729
of which Furniture and vehicles: +€69,025
- Deferred charges and accrued income +€46,225
new in 2025: €46,225
- Profit (loss) carried forward -€88,425
down €88,425 (-99.1%), from €89,189 to €764
- Short-term financial debts -€75,000
down €75,000 (-75.0%), from €100,000 to €25,000
- Tax, wage and social debts +€68,575
up €68,575 (+215%), from €31,940 to €100,515
- Trade debts +€57,059
up €57,059 (+17.6%), from €324,374 to €381,433
- Accrued charges and deferred income -€56,553
down €56,553 (-30.5%), from €185,137 to €128,584
- Gross operating margin -€57,936
down €57,936 (-17.7%), from €327,651 to €269,715
- Depreciation +€13,206
up €13,206 (+55.9%), from €23,610 to €36,816
- Financial income -€7,428
down €7,428 (-42.9%), from €17,308 to €9,880
- Write-downs -€7,071
down €7,071 (-175%), from -€4,040 to -€11,112
- Other operating charges +€3,884
up €3,884 (+52.5%), from €7,403 to €11,287
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.
Derived cash bridge
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 | €1,525,952 | €1,369,651 | -€156,302 | -10.2% |
| Fixed assets | 21/28 | €519,886 | €492,302 | -€27,584 | -5.3% |
| Intangible fixed assets | 21 | - | €4,232 | +€4,232 | |
| Tangible fixed assets | 22/27 | €81,545 | €149,729 | +€68,184 | +83.6% |
| Furniture and vehicles | 24 | €75,537 | €144,561 | +€69,025 | +91.4% |
| Other tangible fixed assets | 26 | €6,009 | €5,168 | -€841 | -14.0% |
| Financial fixed assets | 28 | €438,341 | €338,341 | -€100,000 | -22.8% |
| Current assets | 29/58 | €1,006,066 | €877,349 | -€128,717 | -12.8% |
| Amounts receivable within one year | 40/41 | €578,080 | €665,493 | +€87,412 | +15.1% |
| Trade receivables | 40 | €381,231 | €474,497 | +€93,266 | +24.5% |
| Other amounts receivable | 41 | €196,849 | €190,996 | -€5,854 | -3.0% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €177,986 | €165,630 | -€12,355 | -6.9% |
| Deferred charges and accrued income | 490/1 | - | €46,225 | +€46,225 | |
| Total equity and liabilities | 10/49 | €1,525,952 | €1,369,651 | -€156,302 | -10.2% |
| Equity | 10/15 | €303,689 | €215,264 | -€88,425 | -29.1% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Capital | 10 | €195,000 | €195,000 | = | 0.0% |
| Issued capital | 100 | €195,000 | €195,000 | = | 0.0% |
| Reserves | 13 | €19,500 | €19,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,500 | €19,500 | = | 0.0% |
| Legal reserve | 130 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,189 | €764 | -€88,425 | -99.1% |
| Amounts payable | 17/49 | €1,222,263 | €1,154,386 | -€67,877 | -5.6% |
| Amounts payable after more than one year | 17 | €243,078 | €208,298 | -€34,780 | -14.3% |
| Financial debts | 170/4 | €199,079 | €164,299 | -€34,780 | -17.5% |
| Other amounts payable | 178/9 | €43,999 | €43,999 | = | 0.0% |
| Amounts payable within one year | 42/48 | €794,048 | €817,504 | +€23,456 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €92,107 | €99,723 | +€7,616 | +8.3% |
| Financial debts | 43 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Credit institutions | 430/8 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Trade debts | 44 | €324,374 | €381,433 | +€57,059 | +17.6% |
| Suppliers | 440/4 | €324,374 | €381,433 | +€57,059 | +17.6% |
| Taxes, remuneration and social security | 45 | €31,940 | €100,515 | +€68,575 | +215% |
| Taxes | 450/3 | €31,940 | €100,515 | +€68,575 | +215% |
| Other amounts payable | 47/48 | €245,628 | €210,833 | -€34,794 | -14.2% |
| Accrued charges and deferred income | 492/3 | €185,137 | €128,584 | -€56,553 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,610 | €36,816 | +€13,206 | +55.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,040 | -€11,112 | -€7,071 | -175% |
| Other operating charges | 640/8 | €7,403 | €11,287 | +€3,884 | +52.5% |
| Gross operating margin | 9900 | €327,651 | €269,715 | -€57,936 | -17.7% |
| Operating profit (loss) | 9901 | €300,679 | €232,724 | -€67,955 | -22.6% |
| Financial income | 75/76B | €17,308 | €9,880 | -€7,428 | -42.9% |
| Recurring financial income | 75 | €17,308 | €9,880 | -€7,428 | -42.9% |
| Financial charges | 65/66B | €6,527 | €8,163 | +€1,636 | +25.1% |
| Recurring financial charges | 65 | €6,527 | €8,163 | +€1,636 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €311,460 | €234,440 | -€77,019 | -24.7% |
| Income taxes | 67/77 | €67,237 | €64,255 | -€2,983 | -4.4% |
| Profit (loss) for the period | 9904 | €244,222 | €170,185 | -€74,037 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €244,222 | €170,185 | -€74,037 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.