LOCASTOCK: 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.
LOCASTOCK
Largest movements
- Receivables within one year +€33,046
up €33,046 (+4046.2%), from €817 to €33,863
of which Other amounts receivable: +€33,000
- Cash +€20,629
up €20,629 (+198.1%), from €10,411 to €31,041
mainly Net result for the year (+€24,484) and Debts after one year (+€23,526)
- Tangible fixed assets +€11,246
up €11,246 (+27.1%), from €41,527 to €52,773
of which Other tangible fixed assets: +€17,453
- Reserves +€24,484
up €24,484 (+55.4%), from €44,168 to €68,652
- Debts after one year +€23,526
up €23,526 (+15684.3%), from €150 to €23,676
of which Financial debts: +€23,526
- Tax, wage and social debts +€12,252
up €12,252 (+108.3%), from €11,309 to €23,561
- Trade debts +€4,402
up €4,402 (+191.6%), from €2,298 to €6,699
- Current portion of long-term debt +€1,267
new in 2025: €1,267
- Gross operating margin +€3,473
up €3,473 (+7.5%), from €46,293 to €49,766
- Taxes +€801
up €801 (+7.0%), from €11,451 to €12,252
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 | €59,410 | €125,192 | +€65,782 | +110.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €42,411 | €53,657 | +€11,246 | +26.5% |
| Tangible fixed assets | 22/27 | €41,527 | €52,773 | +€11,246 | +27.1% |
| Land and buildings | 22 | €19,831 | €19,831 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,656 | €7,153 | -€7,503 | -51.2% |
| Furniture and vehicles | 24 | - | €1,296 | +€1,296 | |
| Other tangible fixed assets | 26 | €7,040 | €24,493 | +€17,453 | +247.9% |
| Financial fixed assets | 28 | €884 | €884 | = | 0.0% |
| Current assets | 29/58 | €16,999 | €71,535 | +€54,536 | +320.8% |
| Amounts receivable within one year | 40/41 | €817 | €33,863 | +€33,046 | +4046.2% |
| Trade receivables | 40 | €817 | €863 | +€46 | +5.7% |
| Other amounts receivable | 41 | - | €33,000 | +€33,000 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,411 | €31,041 | +€20,629 | +198.1% |
| Deferred charges and accrued income | 490/1 | €5,771 | €6,631 | +€860 | +14.9% |
| Total equity and liabilities | 10/49 | €59,410 | €125,192 | +€65,782 | +110.7% |
| Equity | 10/15 | €44,168 | €68,652 | +€24,484 | +55.4% |
| Reserves | 13 | €44,168 | €68,652 | +€24,484 | +55.4% |
| Distributable reserves | 133 | €44,168 | €68,652 | +€24,484 | +55.4% |
| Amounts payable | 17/49 | €15,242 | €56,539 | +€41,298 | +270.9% |
| Amounts payable after more than one year | 17 | €150 | €23,676 | +€23,526 | +15684.3% |
| Financial debts | 170/4 | - | €23,526 | +€23,526 | |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,942 | €32,863 | +€17,921 | +119.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,267 | +€1,267 | |
| Trade debts | 44 | €2,298 | €6,699 | +€4,402 | +191.6% |
| Suppliers | 440/4 | €2,298 | €6,699 | +€4,402 | +191.6% |
| Taxes, remuneration and social security | 45 | €11,309 | €23,561 | +€12,252 | +108.3% |
| Taxes | 450/3 | €11,309 | €23,561 | +€12,252 | +108.3% |
| Other amounts payable | 47/48 | €1,336 | €1,336 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100.0% |
| Non-recurring operating income | 76A | €1,923 | - | -€1,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,376 | €3,717 | +€341 | +10.1% |
| Other operating charges | 640/8 | €8,525 | €8,693 | +€168 | +2.0% |
| Non-recurring operating charges | 66A | €2,705 | - | -€2,705 | |
| Gross operating margin | 9900 | €46,293 | €49,766 | +€3,473 | +7.5% |
| Operating profit (loss) | 9901 | €31,687 | €37,356 | +€5,669 | +17.9% |
| Financial income | 75/76B | €476 | - | -€476 | |
| Recurring financial income | 75 | €476 | - | -€476 | |
| Financial charges | 65/66B | €191 | €619 | +€428 | +224.3% |
| Recurring financial charges | 65 | €191 | €619 | +€428 | +224.3% |
| Profit (loss) for the period before taxes | 9903 | €31,971 | €36,736 | +€4,765 | +14.9% |
| Income taxes | 67/77 | €11,451 | €12,252 | +€801 | +7.0% |
| Profit (loss) for the period | 9904 | €20,520 | €24,484 | +€3,964 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,520 | €24,484 | +€3,964 | +19.3% |
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 10 October 2026 via checked.be.