LOCAPISTA: 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.
LOCAPISTA
Largest movements
- Receivables within one year +€101,852
up €101,852 (+146%), from €69,809 to €171,660
of which Trade receivables: +€80,000
- Tangible fixed assets -€56,845
down €56,845 (-25.2%), from €225,956 to €169,111
- Trade debts +€82,110
up €82,110 (+2,975%), from €2,760 to €84,870
- Profit (loss) carried forward -€55,416
down €55,416 (-162%), from -€34,179 to -€89,594
- Other debts +€33,500
new in 2025: €33,500
- Debts after one year -€16,159
down €16,159 (-12.7%), from €127,009 to €110,849
- Gross operating margin -€177,132
down €177,132 (-97.7%), from €181,263 to €4,132
- Depreciation +€55,872
up €55,872 (+5,740%), from €973 to €56,845
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 | €298,590 | €342,625 | +€44,035 | +14.7% |
| Fixed assets | 21/28 | €225,956 | €169,111 | -€56,845 | -25.2% |
| Tangible fixed assets | 22/27 | €225,956 | €169,111 | -€56,845 | -25.2% |
| Furniture and vehicles | 24 | €225,956 | €169,111 | -€56,845 | -25.2% |
| Current assets | 29/58 | €72,633 | €173,513 | +€100,880 | +139% |
| Amounts receivable within one year | 40/41 | €69,809 | €171,660 | +€101,852 | +146% |
| Trade receivables | 40 | €66,300 | €146,300 | +€80,000 | +121% |
| Other amounts receivable | 41 | €3,509 | €25,360 | +€21,852 | +623% |
| Cash at bank and in hand | 54/58 | €1,343 | €350 | -€993 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,482 | €1,503 | +€21 | +1.4% |
| Total equity and liabilities | 10/49 | €298,590 | €342,625 | +€44,035 | +14.7% |
| Equity | 10/15 | €168,821 | €113,406 | -€55,416 | -32.8% |
| Contributions | 10/11 | €203,000 | €203,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,179 | -€89,594 | -€55,416 | -162% |
| Amounts payable | 17/49 | €129,769 | €229,219 | +€99,451 | +76.6% |
| Amounts payable after more than one year | 17 | €127,009 | €110,849 | -€16,159 | -12.7% |
| Other amounts payable | 178/9 | €127,009 | €110,849 | -€16,159 | -12.7% |
| Amounts payable within one year | 42/48 | €2,760 | €118,370 | +€115,610 | +4,189% |
| Trade debts | 44 | €2,760 | €84,870 | +€82,110 | +2,975% |
| Suppliers | 440/4 | €2,760 | €84,870 | +€82,110 | +2,975% |
| Other amounts payable | 47/48 | - | €33,500 | +€33,500 | |
| Non-recurring operating income | 76A | €156,174 | - | -€156,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €56,845 | +€55,872 | +5,740% |
| Other operating charges | 640/8 | €2,555 | €2,650 | +€95 | +3.7% |
| Gross operating margin | 9900 | €181,263 | €4,132 | -€177,132 | -97.7% |
| Operating profit (loss) | 9901 | €177,735 | -€55,363 | -€233,098 | |
| Financial charges | 65/66B | €53 | €52 | -€1 | -1.6% |
| Recurring financial charges | 65 | €53 | €52 | -€1 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €177,682 | -€55,416 | -€233,097 | |
| Profit (loss) for the period | 9904 | €177,682 | -€55,416 | -€233,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €177,682 | -€55,416 | -€233,097 |
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 20 October 2026 via checked.be.