LOCAT: what changed
What changed
LOCAT
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€6,452
2025 · €4,744+€1,708
Equity
€141,274
2025 · €134,822+€6,452
Cash
€60,347
2025 · €62,633-€2,286
Balance sheet total
€597,594
2025 · €598,747-€1,153
Largest movements
Assets
- Tangible fixed assets +€11,051
up €11,051 (+2.2%), from €502,086 to €513,136
of which Plant, machinery and equipment: +€27,222
- Deferred charges and accrued income -€7,598
down €7,598 (-93.7%), from €8,106 to €507
Equity and liabilities
- Debts after one year -€26,668
down €26,668 (-6.9%), from €388,035 to €361,367
- Accrued charges and deferred income +€11,308
up €11,308 (+199%), from €5,695 to €17,003
- Profit (loss) carried forward +€6,452
up €6,452 (+27.7%), from €23,282 to €29,733
Income statement
- Gross operating margin +€5,078
up €5,078 (+11.1%), from €45,741 to €50,819
- Depreciation +€3,117
up €3,117 (+14.5%), from €21,495 to €24,612
- Other operating charges +€1,467
up €1,467 (+60.8%), from €2,413 to €3,880
- Financial charges -€1,280
down €1,280 (-7.6%), from €16,909 to €15,629
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€4,744
Gross operating margin
+€5,078
Staff costs
-€119
Depreciation
-€3,117
Other operating charges
-€1,467
Financial income
-€2
Financial charges
+€1,280
Taxes
+€55
Result 2026
€6,452
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,316
Investment
-€38,406
Financing
-€25,195
Cash 2025
€62,633
From operations (derived)
+€61,316
Net result for the year
+€6,452
Depreciation
+€24,612
Receivables within one year
+€5,063
Deferred charges and accrued income
+€7,598
Trade debts
+€3,149
Other debts
+€3,134
Accrued charges and deferred income
+€11,308
Investment (derived)
-€38,406
Investment in fixed assets (net)
-€38,406
Financing
-€25,195
Debts after one year
-€26,668
Current portion of long-term debt
+€1,001
Short-term financial debts
+€471
Cash 2026
€60,347
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,747 | €597,594 | -€1,153 | -0.2% |
| Fixed assets | 21/28 | €506,114 | €519,909 | +€13,794 | +2.7% |
| Intangible fixed assets | 21 | - | €2,743 | +€2,743 | |
| Tangible fixed assets | 22/27 | €502,086 | €513,136 | +€11,051 | +2.2% |
| Land and buildings | 22 | €488,562 | €473,475 | -€15,087 | -3.1% |
| Plant, machinery and equipment | 23 | €12,376 | €39,599 | +€27,222 | +220% |
| Furniture and vehicles | 24 | €1,147 | €62 | -€1,085 | -94.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €4,029 | €4,029 | = | 0.0% |
| Current assets | 29/58 | €92,633 | €77,686 | -€14,947 | -16.1% |
| Amounts receivable within one year | 40/41 | €21,895 | €16,831 | -€5,063 | -23.1% |
| Trade receivables | 40 | €12,830 | €4,711 | -€8,119 | -63.3% |
| Other amounts receivable | 41 | €9,065 | €12,120 | +€3,055 | +33.7% |
| Cash at bank and in hand | 54/58 | €62,633 | €60,347 | -€2,286 | -3.6% |
| Deferred charges and accrued income | 490/1 | €8,106 | €507 | -€7,598 | -93.7% |
| Total equity and liabilities | 10/49 | €598,747 | €597,594 | -€1,153 | -0.2% |
| Equity | 10/15 | €134,822 | €141,274 | +€6,452 | +4.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €86,541 | €86,541 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100% |
| Reserves not available under the articles | 1311 | €2,500 | €0 | -€2,500 | -100% |
| Distributable reserves | 133 | €84,041 | €86,541 | +€2,500 | +3.0% |
| Profit (loss) carried forward | 14 | €23,282 | €29,733 | +€6,452 | +27.7% |
| Amounts payable | 17/49 | €463,925 | €456,320 | -€7,605 | -1.6% |
| Amounts payable after more than one year | 17 | €388,035 | €361,367 | -€26,668 | -6.9% |
| Financial debts | 170/4 | €388,035 | €361,367 | -€26,668 | -6.9% |
| Amounts payable within one year | 42/48 | €70,194 | €77,949 | +€7,755 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €25,667 | €26,668 | +€1,001 | +3.9% |
| Financial debts | 43 | - | €471 | +€471 | |
| Credit institutions | 430/8 | - | €471 | +€471 | |
| Trade debts | 44 | €1,760 | €4,909 | +€3,149 | +179% |
| Suppliers | 440/4 | €1,760 | €4,909 | +€3,149 | +179% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,768 | €45,901 | +€3,134 | +7.3% |
| Accrued charges and deferred income | 492/3 | €5,695 | €17,003 | +€11,308 | +199% |
| Remuneration, social security and pensions | 62 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,495 | €24,612 | +€3,117 | +14.5% |
| Other operating charges | 640/8 | €2,413 | €3,880 | +€1,467 | +60.8% |
| Gross operating margin | 9900 | €45,741 | €50,819 | +€5,078 | +11.1% |
| Operating profit (loss) | 9901 | €21,833 | €22,208 | +€375 | +1.7% |
| Financial income | 75/76B | €3 | €0 | -€2 | -96.5% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -96.5% |
| Financial charges | 65/66B | €16,909 | €15,629 | -€1,280 | -7.6% |
| Recurring financial charges | 65 | €16,909 | €15,629 | -€1,280 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €4,927 | €6,579 | +€1,652 | +33.5% |
| Income taxes | 67/77 | €183 | €128 | -€55 | -30.2% |
| Profit (loss) for the period | 9904 | €4,744 | €6,452 | +€1,708 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,744 | €6,452 | +€1,708 | +36.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.