Locanys: 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.
Locanys
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€33,531
down €33,531 (-3.6%), from €931,791 to €898,259
of which Land and buildings: -€23,299
- Profit (loss) carried forward -€27,626
down €27,626 (-59.3%), from €46,603 to €18,977
- Debts after one year -€27,518
down €27,518 (-5.3%), from €517,321 to €489,804
- Other debts -€14,336
down €14,336 (-65.9%), from €21,752 to €7,416
- Depreciation -€31,459
down €31,459 (-48.4%), from €64,990 to €33,531
- Gross operating margin -€12,339
down €12,339 (-21.6%), from €57,093 to €44,754
- Financial charges +€2,578
up €2,578 (+12.3%), from €20,949 to €23,527
- Financial income -€2,389
down €2,389 (-72.0%), from €3,320 to €930
- Other operating charges -€1,602
down €1,602 (-9.0%), from €17,853 to €16,251
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 | €1,014,773 | €935,814 | -€78,959 | -7.8% |
| Fixed assets | 21/28 | €931,791 | €898,259 | -€33,531 | -3.6% |
| Tangible fixed assets | 22/27 | €931,791 | €898,259 | -€33,531 | -3.6% |
| Land and buildings | 22 | €917,436 | €894,137 | -€23,299 | -2.5% |
| Furniture and vehicles | 24 | €14,355 | €4,123 | -€10,232 | -71.3% |
| Current assets | 29/58 | €82,983 | €37,555 | -€45,428 | -54.7% |
| Amounts receivable within one year | 40/41 | €980 | €110 | -€870 | -88.8% |
| Other amounts receivable | 41 | €980 | €110 | -€870 | -88.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €27,651 | €33,880 | +€6,229 | +22.5% |
| Deferred charges and accrued income | 490/1 | €4,352 | €3,565 | -€787 | -18.1% |
| Total equity and liabilities | 10/49 | €1,014,773 | €935,814 | -€78,959 | -7.8% |
| Equity | 10/15 | €445,146 | €410,105 | -€35,041 | -7.9% |
| Contributions | 10/11 | €359,705 | €359,705 | = | 0.0% |
| Reserves | 13 | €38,837 | €31,422 | -€7,416 | -19.1% |
| Non-distributable reserves | 130/1 | €5,028 | €5,028 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,028 | €5,028 | = | 0.0% |
| Distributable reserves | 133 | €33,810 | €26,394 | -€7,416 | -21.9% |
| Profit (loss) carried forward | 14 | €46,603 | €18,977 | -€27,626 | -59.3% |
| Amounts payable | 17/49 | €569,627 | €525,709 | -€43,918 | -7.7% |
| Amounts payable after more than one year | 17 | €517,321 | €489,804 | -€27,518 | -5.3% |
| Financial debts | 170/4 | €517,321 | €489,804 | -€27,518 | -5.3% |
| Amounts payable within one year | 42/48 | €52,306 | €35,905 | -€16,401 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €27,107 | €27,518 | +€410 | +1.5% |
| Trade debts | 44 | €3,447 | €972 | -€2,474 | -71.8% |
| Suppliers | 440/4 | €3,447 | €972 | -€2,474 | -71.8% |
| Other amounts payable | 47/48 | €21,752 | €7,416 | -€14,336 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,990 | €33,531 | -€31,459 | -48.4% |
| Other operating charges | 640/8 | €17,853 | €16,251 | -€1,602 | -9.0% |
| Gross operating margin | 9900 | €57,093 | €44,754 | -€12,339 | -21.6% |
| Operating profit (loss) | 9901 | -€25,750 | -€5,029 | +€20,722 | +80.5% |
| Financial income | 75/76B | €3,320 | €930 | -€2,389 | -72.0% |
| Recurring financial income | 75 | €3,320 | €930 | -€2,389 | -72.0% |
| Financial charges | 65/66B | €20,949 | €23,527 | +€2,578 | +12.3% |
| Recurring financial charges | 65 | €20,949 | €23,527 | +€2,578 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€43,379 | -€27,626 | +€15,754 | +36.3% |
| Profit (loss) for the period | 9904 | -€43,379 | -€27,626 | +€15,754 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,379 | -€27,626 | +€15,754 | +36.3% |
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 12 October 2026 via checked.be.