LOCIMO: 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.
LOCIMO
Largest movements
- Receivables within one year -€56,037
down €56,037 (-63.3%), from €88,458 to €32,421
of which Other amounts receivable: -€61,157
- Tangible fixed assets -€16,235
down €16,235 (-4.6%), from €353,233 to €336,998
of which Furniture and vehicles: -€9,013
- Cash +€15,344
up €15,344 (+896.4%), from €1,712 to €17,055
mainly Receivables within one year (+€56,037) and Other debts (+€35,000)
- Profit (loss) carried forward -€82,928
down €82,928 (-32.2%), from -€257,914 to -€340,841
- Other debts +€35,000
up €35,000 (+120.7%), from €29,000 to €64,000
- Reserves -€6,243
down €6,243 (-1.5%), from €407,628 to €401,386
of which Tax-exempt reserves: -€6,243
- Turnover +€19,164
up €19,164 (+396.0%), from €4,839 to €24,003
- Purchases and services +€19,024
up €19,024 (+62.3%), from €30,541 to €49,565
- Other operating charges +€9,603
up €9,603 (+404.3%), from €2,375 to €11,977
- Financial income -€2,928
down €2,928 (-50.1%), from €5,842 to €2,913
- Staff costs +€2,694
up €2,694 (+7.2%), from €37,432 to €40,126
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 | €443,403 | €386,475 | -€56,929 | -12.8% |
| Fixed assets | 21/28 | €353,233 | €336,998 | -€16,235 | -4.6% |
| Tangible fixed assets | 22/27 | €353,233 | €336,998 | -€16,235 | -4.6% |
| Land and buildings | 22 | €187,163 | €187,163 | = | 0.0% |
| Plant, machinery and equipment | 23 | €133,752 | €126,531 | -€7,222 | -5.4% |
| Furniture and vehicles | 24 | €32,318 | €23,305 | -€9,013 | -27.9% |
| Current assets | 29/58 | €90,170 | €49,476 | -€40,694 | -45.1% |
| Amounts receivable within one year | 40/41 | €88,458 | €32,421 | -€56,037 | -63.3% |
| Trade receivables | 40 | €1,932 | €7,051 | +€5,119 | +265.0% |
| Other amounts receivable | 41 | €86,526 | €25,370 | -€61,157 | -70.7% |
| Cash at bank and in hand | 54/58 | €1,712 | €17,055 | +€15,344 | +896.4% |
| Total equity and liabilities | 10/49 | €443,403 | €386,475 | -€56,929 | -12.8% |
| Equity | 10/15 | €273,661 | €184,491 | -€89,170 | -32.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €407,628 | €401,386 | -€6,243 | -1.5% |
| Non-distributable reserves | 130/1 | €5,109 | €5,109 | = | 0.0% |
| Legal reserve | 130 | €5,109 | €5,109 | = | 0.0% |
| Tax-exempt reserves | 132 | €402,519 | €396,276 | -€6,243 | -1.6% |
| Profit (loss) carried forward | 14 | -€257,914 | -€340,841 | -€82,928 | -32.2% |
| Provisions and deferred taxes | 16 | €134,173 | €132,092 | -€2,081 | -1.6% |
| Deferred taxes | 168 | €134,173 | €132,092 | -€2,081 | -1.6% |
| Amounts payable | 17/49 | €35,569 | €69,892 | +€34,322 | +96.5% |
| Amounts payable within one year | 42/48 | €35,569 | €69,892 | +€34,322 | +96.5% |
| Trade debts | 44 | €3,447 | €930 | -€2,517 | -73.0% |
| Suppliers | 440/4 | €3,447 | €930 | -€2,517 | -73.0% |
| Taxes, remuneration and social security | 45 | €3,122 | €4,962 | +€1,840 | +58.9% |
| Taxes | 450/3 | - | €1,948 | +€1,948 | |
| Remuneration and social security | 454/9 | €3,122 | €3,014 | -€109 | -3.5% |
| Other amounts payable | 47/48 | €29,000 | €64,000 | +€35,000 | +120.7% |
| Turnover | 70 | €4,839 | €24,003 | +€19,164 | +396.0% |
| Non-recurring operating income | 76A | - | €639 | +€639 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,541 | €49,565 | +€19,024 | +62.3% |
| Remuneration, social security and pensions | 62 | €37,432 | €40,126 | +€2,694 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,874 | €16,874 | = | 0.0% |
| Other operating charges | 640/8 | €2,375 | €11,977 | +€9,603 | +404.3% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€25,667 | -€24,887 | +€779 | +3.0% |
| Operating profit (loss) | 9901 | -€82,347 | -€93,864 | -€11,517 | -14.0% |
| Financial income | 75/76B | €5,842 | €2,913 | -€2,928 | -50.1% |
| Recurring financial income | 75 | €5,842 | €2,913 | -€2,928 | -50.1% |
| Financial charges | 65/66B | €72 | €300 | +€229 | +319.0% |
| Recurring financial charges | 65 | €72 | €300 | +€229 | +319.0% |
| Profit (loss) for the period before taxes | 9903 | -€76,577 | -€91,251 | -€14,674 | -19.2% |
| Transfer from deferred taxes | 780 | €2,081 | €2,081 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€74,496 | -€89,170 | -€14,674 | -19.7% |
| Transfer from tax-exempt reserves | 789 | €6,243 | €6,243 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,254 | -€82,928 | -€14,674 | -21.5% |
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 10 October 2026 via checked.be.