LOCEMI: 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.
LOCEMI
Largest movements
- Receivables within one year +€278
new in 2025: €278
- Cash -€62
down €62 (-46.6%), from €132 to €71
mainly Receivables within one year (-€278) and Net result for the year (-€34)
- Other debts +€250
new in 2025: €250
- Profit (loss) carried forward -€34
down €34 (-1.8%), from -€1,868 to -€1,901
- Gross operating margin +€1,480
no longer reported in 2025 (was -€1,480)
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€34
new in 2025: €34
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 | €132 | €349 | +€217 | +163% |
| Current assets | 29/58 | €132 | €349 | +€217 | +163% |
| Amounts receivable within one year | 40/41 | - | €278 | +€278 | |
| Other amounts receivable | 41 | - | €278 | +€278 | |
| Cash at bank and in hand | 54/58 | €132 | €71 | -€62 | -46.6% |
| Total equity and liabilities | 10/49 | €132 | €349 | +€217 | +163% |
| Equity | 10/15 | €132 | €99 | -€34 | -25.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,868 | -€1,901 | -€34 | -1.8% |
| Amounts payable | 17/49 | - | €250 | +€250 | |
| Amounts payable within one year | 42/48 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,480 | - | +€1,480 | |
| Operating profit (loss) | 9901 | -€1,868 | - | +€1,868 | |
| Financial charges | 65/66B | - | €34 | +€34 | |
| Recurring financial charges | 65 | - | €34 | +€34 | |
| Profit (loss) for the period before taxes | 9903 | -€1,868 | -€34 | +€1,834 | +98.2% |
| Profit (loss) for the period | 9904 | -€1,868 | -€34 | +€1,834 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,868 | -€34 | +€1,834 | +98.2% |
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 14 October 2026 via checked.be.