LOCCA LOUNGE: 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.
LOCCA LOUNGE
Largest movements
- Tangible fixed assets +€9,385
up €9,385 (+142%), from €6,619 to €16,004
of which Plant, machinery and equipment: +€5,429
- Cash +€8,997
up €8,997 (+409%), from €2,199 to €11,196
mainly Other debts (+€11,010) and Net result for the year (+€10,994)
- Receivables within one year -€4,837
down €4,837 (-35.5%), from €13,611 to €8,774
of which Trade receivables: -€3,291
- Stocks and contracts +€1,000
up €1,000 (+32.7%), from €3,055 to €4,055
- Deferred charges and accrued income -€863
no longer reported in 2025 (was €863)
- Advances received -€12,178
no longer reported in 2025 (was €12,178)
- Other debts +€11,010
new in 2025: €11,010
- Profit (loss) carried forward +€10,994
up €10,994, from -€1,767 to €9,227
- Tax, wage and social debts +€2,214
up €2,214 (+40.1%), from €5,519 to €7,733
of which Taxes: +€2,591
- Trade debts +€1,642
up €1,642 (+22.1%), from €7,417 to €9,060
- Staff costs -€12,674
down €12,674 (-52.5%), from €24,143 to €11,469
- Gross operating margin +€2,548
up €2,548 (+9.4%), from €27,061 to €29,609
- Taxes +€2,355
new in 2025: €2,355
- Financial charges -€708
down €708 (-35.6%), from €1,990 to €1,281
- Depreciation +€668
up €668 (+77.3%), from €863 to €1,531
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 | €26,347 | €40,030 | +€13,683 | +51.9% |
| Fixed assets | 21/28 | €6,619 | €16,004 | +€9,385 | +142% |
| Tangible fixed assets | 22/27 | €6,619 | €16,004 | +€9,385 | +142% |
| Plant, machinery and equipment | 23 | €1,427 | €6,855 | +€5,429 | +381% |
| Furniture and vehicles | 24 | €5,192 | €6,764 | +€1,572 | +30.3% |
| Other tangible fixed assets | 26 | - | €2,385 | +€2,385 | |
| Current assets | 29/58 | €19,728 | €24,026 | +€4,298 | +21.8% |
| Stocks and contracts in progress | 3 | €3,055 | €4,055 | +€1,000 | +32.7% |
| Stocks | 30/36 | €3,055 | €4,055 | +€1,000 | +32.7% |
| Amounts receivable within one year | 40/41 | €13,611 | €8,774 | -€4,837 | -35.5% |
| Trade receivables | 40 | €12,065 | €8,774 | -€3,291 | -27.3% |
| Other amounts receivable | 41 | €1,546 | - | -€1,546 | |
| Cash at bank and in hand | 54/58 | €2,199 | €11,196 | +€8,997 | +409% |
| Deferred charges and accrued income | 490/1 | €863 | - | -€863 | |
| Total equity and liabilities | 10/49 | €26,347 | €40,030 | +€13,683 | +51.9% |
| Equity | 10/15 | €1,233 | €12,227 | +€10,994 | +892% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,767 | €9,227 | +€10,994 | |
| Amounts payable | 17/49 | €25,114 | €27,803 | +€2,689 | +10.7% |
| Amounts payable within one year | 42/48 | €25,114 | €27,803 | +€2,689 | +10.7% |
| Trade debts | 44 | €7,417 | €9,060 | +€1,642 | +22.1% |
| Suppliers | 440/4 | €7,417 | €9,060 | +€1,642 | +22.1% |
| Advances received on contracts in progress | 46 | €12,178 | - | -€12,178 | |
| Taxes, remuneration and social security | 45 | €5,519 | €7,733 | +€2,214 | +40.1% |
| Taxes | 450/3 | €3,269 | €5,860 | +€2,591 | +79.3% |
| Remuneration and social security | 454/9 | €2,250 | €1,873 | -€377 | -16.7% |
| Other amounts payable | 47/48 | - | €11,010 | +€11,010 | |
| Remuneration, social security and pensions | 62 | €24,143 | €11,469 | -€12,674 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €1,531 | +€668 | +77.3% |
| Other operating charges | 640/8 | €1,881 | €1,979 | +€99 | +5.2% |
| Gross operating margin | 9900 | €27,061 | €29,609 | +€2,548 | +9.4% |
| Operating profit (loss) | 9901 | €174 | €14,630 | +€14,456 | +8,311% |
| Financial income | 75/76B | €49 | €0 | -€49 | -99.8% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -99.8% |
| Financial charges | 65/66B | €1,990 | €1,281 | -€708 | -35.6% |
| Recurring financial charges | 65 | €1,990 | €1,281 | -€708 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,767 | €13,349 | +€15,116 | |
| Income taxes | 67/77 | - | €2,355 | +€2,355 | |
| Profit (loss) for the period | 9904 | -€1,767 | €10,994 | +€12,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,767 | €10,994 | +€12,761 |
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 28 October 2026 via checked.be.