LOCOMA: 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.
LOCOMA
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+22.2%), from €5.1m to €6.2m
of which Land and buildings: +€1.1m
- Cash -€123,402
down €123,402 (-66.1%), from €186,695 to €63,293
mainly Investment in fixed assets (net) (-€1.4m) and Net result for the year (-€249,841)
- Debts after one year +€1.1m
up €1.1m (+22.2%), from €5.0m to €6.1m
of which Other amounts payable: +€1.1m
- Profit (loss) carried forward -€249,841
down €249,841 (-215%), from -€116,311 to -€366,152
- Other debts +€127,489
up €127,489 (+375%), from €33,995 to €161,484
- Accrued charges and deferred income +€65,588
up €65,588 (+287%), from €22,871 to €88,459
- Financial charges +€73,107
up €73,107 (+52.5%), from €139,178 to €212,286
- Gross operating margin -€60,064
down €60,064 (-22.4%), from €268,071 to €208,007
- Depreciation +€50,836
up €50,836 (+27.8%), from €182,919 to €233,756
- Other operating charges -€7,886
down €7,886 (-40.0%), from €19,693 to €11,807
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 | €5,270,783 | €6,323,631 | +€1.1m | +20.0% |
| Fixed assets | 21/28 | €5,060,223 | €6,184,287 | +€1.1m | +22.2% |
| Tangible fixed assets | 22/27 | €5,060,223 | €6,184,287 | +€1.1m | +22.2% |
| Land and buildings | 22 | €5,048,117 | €6,177,855 | +€1.1m | +22.4% |
| Plant, machinery and equipment | 23 | €12,106 | €6,432 | -€5,674 | -46.9% |
| Current assets | 29/58 | €210,560 | €139,344 | -€71,216 | -33.8% |
| Amounts receivable within one year | 40/41 | €23,865 | €76,051 | +€52,186 | +219% |
| Trade receivables | 40 | €23,865 | €54,641 | +€30,776 | +129% |
| Other amounts receivable | 41 | - | €21,410 | +€21,410 | |
| Cash at bank and in hand | 54/58 | €186,695 | €63,293 | -€123,402 | -66.1% |
| Total equity and liabilities | 10/49 | €5,270,783 | €6,323,631 | +€1.1m | +20.0% |
| Equity | 10/15 | €255,530 | €5,688 | -€249,841 | -97.8% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,311 | -€366,152 | -€249,841 | -215% |
| Amounts payable | 17/49 | €5,015,253 | €6,317,943 | +€1.3m | +26.0% |
| Amounts payable after more than one year | 17 | €4,950,000 | €6,050,000 | +€1.1m | +22.2% |
| Financial debts | 170/4 | €2,500,000 | €2,500,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,450,000 | €3,550,000 | +€1.1m | +44.9% |
| Amounts payable within one year | 42/48 | €42,382 | €179,484 | +€137,102 | +323% |
| Taxes, remuneration and social security | 45 | €8,387 | €18,000 | +€9,613 | +115% |
| Taxes | 450/3 | €8,387 | - | -€8,387 | |
| Remuneration and social security | 454/9 | - | €18,000 | +€18,000 | |
| Other amounts payable | 47/48 | €33,995 | €161,484 | +€127,489 | +375% |
| Accrued charges and deferred income | 492/3 | €22,871 | €88,459 | +€65,588 | +287% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,919 | €233,756 | +€50,836 | +27.8% |
| Other operating charges | 640/8 | €19,693 | €11,807 | -€7,886 | -40.0% |
| Gross operating margin | 9900 | €268,071 | €208,007 | -€60,064 | -22.4% |
| Operating profit (loss) | 9901 | €65,459 | -€37,555 | -€103,014 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €139,178 | €212,286 | +€73,107 | +52.5% |
| Recurring financial charges | 65 | €139,178 | €212,286 | +€73,107 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | -€73,709 | -€249,841 | -€176,132 | -239% |
| Income taxes | 67/77 | €114 | - | -€114 | |
| Profit (loss) for the period | 9904 | -€73,823 | -€249,841 | -€176,019 | -238% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,823 | -€249,841 | -€176,019 | -238% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.