LOCCUFIER Ph.: what changed
LOCCUFIER Ph.
Largest movements
- Receivables within one year -€7,054
down €7,054 (-52.1%), from €13,543 to €6,489
of which Trade receivables: -€4,138
- Stocks and contracts -€3,400
down €3,400 (-35.0%), from €9,714 to €6,314
of which Stocks: -€2,577
- Cash +€2,831
up €2,831 (+1,250%), from €226 to €3,058
mainly Receivables within one year (+€7,054) and Stocks and contracts (+€3,400)
- Tangible fixed assets -€1,509
down €1,509 (-37.7%), from €4,002 to €2,493
- Deferred charges and accrued income -€360
down €360 (-100%), from €360 to €0
- Profit (loss) carried forward -€11,174
down €11,174 (-112%), from -€10,016 to -€21,190
- Trade debts +€1,912
up €1,912 (+40.2%), from €4,762 to €6,674
- Tax, wage and social debts -€290
down €290 (-100%), from €290 to €0
- Gross operating margin -€14,289
down €14,289, from €7,254 to -€7,035
- Financial income +€442
up €442 (+1,135%), from €39 to €481
- Other operating charges -€386
down €386 (-22.8%), from €1,692 to €1,306
- Financial charges +€346
up €346 (+23.7%), from €1,460 to €1,805
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,097 | €18,604 | -€9,493 | -33.8% |
| Fixed assets | 21/28 | €4,252 | €2,743 | -€1,509 | -35.5% |
| Tangible fixed assets | 22/27 | €4,002 | €2,493 | -€1,509 | -37.7% |
| Plant, machinery and equipment | 23 | €4,002 | €2,493 | -€1,509 | -37.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €23,845 | €15,861 | -€7,984 | -33.5% |
| Stocks and contracts in progress | 3 | €9,714 | €6,314 | -€3,400 | -35.0% |
| Stocks | 30/36 | €8,891 | €6,314 | -€2,577 | -29.0% |
| Contracts in progress | 37 | €823 | €0 | -€823 | -100% |
| Amounts receivable within one year | 40/41 | €13,543 | €6,489 | -€7,054 | -52.1% |
| Trade receivables | 40 | €5,308 | €1,170 | -€4,138 | -78.0% |
| Other amounts receivable | 41 | €8,236 | €5,319 | -€2,917 | -35.4% |
| Cash at bank and in hand | 54/58 | €226 | €3,058 | +€2,831 | +1,250% |
| Deferred charges and accrued income | 490/1 | €360 | €0 | -€360 | -100% |
| Total equity and liabilities | 10/49 | €28,097 | €18,604 | -€9,493 | -33.8% |
| Equity | 10/15 | €13,348 | €2,173 | -€11,174 | -83.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,764 | €4,764 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,904 | €2,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,016 | -€21,190 | -€11,174 | -112% |
| Amounts payable | 17/49 | €14,749 | €16,431 | +€1,682 | +11.4% |
| Amounts payable within one year | 42/48 | €14,749 | €16,431 | +€1,682 | +11.4% |
| Financial debts | 43 | €9,697 | €9,757 | +€59 | +0.6% |
| Credit institutions | 430/8 | €9,697 | €9,757 | +€59 | +0.6% |
| Trade debts | 44 | €4,762 | €6,674 | +€1,912 | +40.2% |
| Suppliers | 440/4 | €4,762 | €6,674 | +€1,912 | +40.2% |
| Taxes, remuneration and social security | 45 | €290 | €0 | -€290 | -100% |
| Taxes | 450/3 | €290 | €0 | -€290 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,509 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,692 | €1,306 | -€386 | -22.8% |
| Non-recurring operating charges | 66A | €55 | €0 | -€55 | -100% |
| Gross operating margin | 9900 | €7,254 | -€7,035 | -€14,289 | |
| Operating profit (loss) | 9901 | €3,999 | -€9,850 | -€13,848 | |
| Financial income | 75/76B | €39 | €481 | +€442 | +1,135% |
| Recurring financial income | 75 | €39 | €481 | +€442 | +1,135% |
| Financial charges | 65/66B | €1,460 | €1,805 | +€346 | +23.7% |
| Recurring financial charges | 65 | €1,460 | €1,805 | +€346 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €2,578 | -€11,174 | -€13,752 | |
| Profit (loss) for the period | 9904 | €2,578 | -€11,174 | -€13,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,578 | -€11,174 | -€13,752 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.