LOCALPIN: 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.
LOCALPIN
Largest movements
- Receivables within one year -€16,231
down €16,231 (-16.3%), from €99,750 to €83,519
of which Other amounts receivable: -€21,633
- Profit (loss) carried forward -€21,278
down €21,278, from €17,286 to -€3,992
- Other debts +€7,186
up €7,186 (+63.3%), from €11,359 to €18,544
- Trade debts -€2,054
down €2,054 (-64.7%), from €3,176 to €1,122
- Gross operating margin +€5,589
up €5,589 (+21.8%), from -€25,627 to -€20,038
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 | €102,188 | €86,090 | -€16,098 | -15.8% |
| Fixed assets | 21/28 | €1,015 | €595 | -€420 | -41.4% |
| Tangible fixed assets | 22/27 | €840 | €420 | -€420 | -50.0% |
| Plant, machinery and equipment | 23 | €840 | €420 | -€420 | -50.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €101,173 | €85,494 | -€15,678 | -15.5% |
| Amounts receivable within one year | 40/41 | €99,750 | €83,519 | -€16,231 | -16.3% |
| Trade receivables | 40 | €19,169 | €24,571 | +€5,402 | +28.2% |
| Other amounts receivable | 41 | €80,581 | €58,948 | -€21,633 | -26.8% |
| Cash at bank and in hand | 54/58 | €1,423 | €1,676 | +€254 | +17.8% |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €102,188 | €86,090 | -€16,098 | -15.8% |
| Equity | 10/15 | €84,454 | €63,175 | -€21,278 | -25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €60,967 | €60,967 | = | 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 | €59,107 | €59,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,286 | -€3,992 | -€21,278 | |
| Amounts payable | 17/49 | €17,734 | €22,914 | +€5,180 | +29.2% |
| Amounts payable within one year | 42/48 | €17,734 | €22,914 | +€5,180 | +29.2% |
| Trade debts | 44 | €3,176 | €1,122 | -€2,054 | -64.7% |
| Suppliers | 440/4 | €3,176 | €1,122 | -€2,054 | -64.7% |
| Taxes, remuneration and social security | 45 | €3,200 | €3,248 | +€48 | +1.5% |
| Remuneration and social security | 454/9 | €3,200 | €3,248 | +€48 | +1.5% |
| Other amounts payable | 47/48 | €11,359 | €18,544 | +€7,186 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €420 | -€30 | -6.7% |
| Other operating charges | 640/8 | €340 | €446 | +€105 | +31.0% |
| Gross operating margin | 9900 | -€25,627 | -€20,038 | +€5,589 | +21.8% |
| Operating profit (loss) | 9901 | -€26,417 | -€20,903 | +€5,514 | +20.9% |
| Financial charges | 65/66B | €428 | €208 | -€220 | -51.5% |
| Recurring financial charges | 65 | €428 | €208 | -€220 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,845 | -€21,111 | +€5,734 | +21.4% |
| Income taxes | 67/77 | €128 | €168 | +€40 | +30.9% |
| Profit (loss) for the period | 9904 | -€26,973 | -€21,278 | +€5,695 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,973 | -€21,278 | +€5,695 | +21.1% |
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 13 October 2026 via checked.be.