Locisa: 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.
Locisa
Largest movements
- Tangible fixed assets -€7,119
down €7,119 (-2.4%), from €296,177 to €289,058
- Profit (loss) carried forward -€4,296
down €4,296 (-0.7%), from -€587,715 to -€592,010
- Gross operating margin +€1,684
up €1,684 (+32.5%), from €5,190 to €6,875
- Other operating charges -€267
down €267 (-6.3%), from €4,259 to €3,992
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 | €297,869 | €290,972 | -€6,897 | -2.3% |
| Fixed assets | 21/28 | €296,177 | €289,058 | -€7,119 | -2.4% |
| Tangible fixed assets | 22/27 | €296,177 | €289,058 | -€7,119 | -2.4% |
| Land and buildings | 22 | €296,177 | €289,058 | -€7,119 | -2.4% |
| Current assets | 29/58 | €1,693 | €1,915 | +€222 | +13.1% |
| Amounts receivable within one year | 40/41 | €1,250 | €1,250 | = | 0.0% |
| Other amounts receivable | 41 | €1,250 | €1,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €443 | €665 | +€222 | +50.2% |
| Total equity and liabilities | 10/49 | €297,869 | €290,972 | -€6,897 | -2.3% |
| Equity | 10/15 | €66,994 | €62,698 | -€4,296 | -6.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Revaluation surpluses | 12 | €391,508 | €391,508 | = | 0.0% |
| Reserves | 13 | €15,307 | €15,307 | = | 0.0% |
| Distributable reserves | 133 | €15,307 | €15,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€587,715 | -€592,010 | -€4,296 | -0.7% |
| Amounts payable | 17/49 | €230,875 | €228,275 | -€2,601 | -1.1% |
| Amounts payable within one year | 42/48 | €230,875 | €228,275 | -€2,601 | -1.1% |
| Trade debts | 44 | €5,079 | €2,478 | -€2,601 | -51.2% |
| Suppliers | 440/4 | €5,079 | €2,478 | -€2,601 | -51.2% |
| Other amounts payable | 47/48 | €225,797 | €225,797 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,119 | €7,119 | = | 0.0% |
| Other operating charges | 640/8 | €4,259 | €3,992 | -€267 | -6.3% |
| Gross operating margin | 9900 | €5,190 | €6,875 | +€1,684 | +32.5% |
| Operating profit (loss) | 9901 | -€6,188 | -€4,236 | +€1,952 | +31.5% |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | -€6,188 | -€4,296 | +€1,892 | +30.6% |
| Profit (loss) for the period | 9904 | -€6,188 | -€4,296 | +€1,892 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,188 | -€4,296 | +€1,892 | +30.6% |
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.