LOCAVAN: what changed
Two fiscal 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.
LOCAVAN
Largest movements
- Receivables within one year -€32,963
down €32,963 (-89.9%), from €36,663 to €3,700
of which Trade receivables: -€32,997
- Tangible fixed assets -€3,041
down €3,041 (-100.0%), from €3,041 to €0
- Cash +€2,904
up €2,904 (+5.0%), from €58,304 to €61,208
mainly Receivables within one year (+€32,963) and Depreciation (+€1,698)
- Current portion of long-term debt -€21,630
no longer reported in 2025 (was €21,630)
- Tax, wage and social debts -€5,667
down €5,667 (-100.0%), from €5,667 to €0
- Trade debts -€3,106
down €3,106 (-86.9%), from €3,576 to €470
- Profit (loss) carried forward -€2,987
down €2,987 (-26.5%), from €11,253 to €8,266
- Gross operating margin -€19,956
down €19,956 (-98.5%), from €20,260 to €304
- Depreciation -€9,905
down €9,905 (-85.4%), from €11,603 to €1,698
- Other operating charges -€2,014
down €2,014 (-60.5%), from €3,328 to €1,314
- Taxes -€1,456
down €1,456 (-100.0%), from €1,456 to €0
- Financial charges -€209
down €209 (-42.8%), from €488 to €279
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 | €100,963 | €67,556 | -€33,408 | -33.1% |
| Fixed assets | 21/28 | €3,041 | €0 | -€3,041 | -100.0% |
| Tangible fixed assets | 22/27 | €3,041 | €0 | -€3,041 | -100.0% |
| Furniture and vehicles | 24 | €3,041 | €0 | -€3,041 | -100.0% |
| Current assets | 29/58 | €97,923 | €67,556 | -€30,367 | -31.0% |
| Amounts receivable within one year | 40/41 | €36,663 | €3,700 | -€32,963 | -89.9% |
| Trade receivables | 40 | €36,663 | €3,666 | -€32,997 | -90.0% |
| Other amounts receivable | 41 | €0 | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €58,304 | €61,208 | +€2,904 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,955 | €2,648 | -€307 | -10.4% |
| Total equity and liabilities | 10/49 | €100,963 | €67,556 | -€33,408 | -33.1% |
| Equity | 10/15 | €13,753 | €10,766 | -€2,987 | -21.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,253 | €8,266 | -€2,987 | -26.5% |
| Amounts payable | 17/49 | €87,210 | €56,790 | -€30,421 | -34.9% |
| Amounts payable after more than one year | 17 | €52,500 | €52,500 | = | 0.0% |
| Financial debts | 170/4 | €52,500 | €52,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,636 | €4,233 | -€30,403 | -87.8% |
| Current portion of amounts payable after more than one year | 42 | €21,630 | - | -€21,630 | |
| Trade debts | 44 | €3,576 | €470 | -€3,106 | -86.9% |
| Suppliers | 440/4 | €3,576 | €470 | -€3,106 | -86.9% |
| Taxes, remuneration and social security | 45 | €5,667 | €0 | -€5,667 | -100.0% |
| Taxes | 450/3 | €5,667 | - | -€5,667 | |
| Other amounts payable | 47/48 | €3,763 | €3,763 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €74 | €57 | -€18 | -23.8% |
| Non-recurring operating income | 76A | - | €5,058 | +€5,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €1,698 | -€9,905 | -85.4% |
| Other operating charges | 640/8 | €3,328 | €1,314 | -€2,014 | -60.5% |
| Gross operating margin | 9900 | €20,260 | €304 | -€19,956 | -98.5% |
| Operating profit (loss) | 9901 | €5,329 | -€2,708 | -€8,037 | |
| Financial charges | 65/66B | €488 | €279 | -€209 | -42.8% |
| Recurring financial charges | 65 | €488 | €279 | -€209 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €4,841 | -€2,987 | -€7,828 | |
| Income taxes | 67/77 | €1,456 | €0 | -€1,456 | -100.0% |
| Profit (loss) for the period | 9904 | €3,385 | -€2,987 | -€6,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,385 | -€2,987 | -€6,372 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.