LOCOPARTS: 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.
LOCOPARTS
Largest movements
- Tangible fixed assets -€178,600
down €178,600 (-89.9%), from €198,769 to €20,168
- Deferred charges and accrued income +€40,781
new in 2024: €40,781
- Receivables within one year +€29,758
up €29,758 (+6.6%), from €449,667 to €479,425
of which Other amounts receivable: +€16,600
- Debts after one year -€100,287
no longer reported in 2024 (was €100,287)
- Trade debts -€7,402
down €7,402 (-91.9%), from €8,052 to €650
- Financial income -€8,195
down €8,195 (-69.8%), from €11,737 to €3,541
of which Financial income: -€5,021
- Depreciation -€5,865
down €5,865 (-83.4%), from €7,029 to €1,164
- Gross operating margin +€2,078
up €2,078, from -€2,078 to €0
- Other operating charges -€1,650
no longer reported in 2024 (was €1,650)
- Taxes +€1,293
new in 2024: €1,293
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €660,331 | €552,269 | -€108,062 | -16.4% |
| Fixed assets | 21/28 | €210,664 | €32,063 | -€178,600 | -84.8% |
| Tangible fixed assets | 22/27 | €198,769 | €20,168 | -€178,600 | -89.9% |
| Land and buildings | 22 | €198,769 | €20,168 | -€178,600 | -89.9% |
| Financial fixed assets | 28 | €11,895 | €11,895 | = | 0.0% |
| Current assets | 29/58 | €449,667 | €520,206 | +€70,539 | +15.7% |
| Amounts receivable within one year | 40/41 | €449,667 | €479,425 | +€29,758 | +6.6% |
| Trade receivables | 40 | - | €13,158 | +€13,158 | |
| Other amounts receivable | 41 | €449,667 | €466,267 | +€16,600 | +3.7% |
| Deferred charges and accrued income | 490/1 | - | €40,781 | +€40,781 | |
| Total equity and liabilities | 10/49 | €660,331 | €552,269 | -€108,062 | -16.4% |
| Equity | 10/15 | €113,924 | €115,644 | +€1,720 | +1.5% |
| Contributions | 10/11 | €67,230 | €67,230 | = | 0.0% |
| Capital | 10 | €67,230 | €67,230 | = | 0.0% |
| Issued capital | 100 | €67,230 | €67,230 | = | 0.0% |
| Reserves | 13 | €10,062 | €10,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,723 | €6,723 | = | 0.0% |
| Legal reserve | 130 | €6,723 | €6,723 | = | 0.0% |
| Distributable reserves | 133 | €3,339 | €3,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,632 | €38,352 | +€1,720 | +4.7% |
| Amounts payable | 17/49 | €546,407 | €436,625 | -€109,781 | -20.1% |
| Amounts payable after more than one year | 17 | €100,287 | - | -€100,287 | |
| Financial debts | 170/4 | €100,287 | - | -€100,287 | |
| Amounts payable within one year | 42/48 | €446,120 | €436,625 | -€9,495 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €1,389 | - | -€1,389 | |
| Trade debts | 44 | €8,052 | €650 | -€7,402 | -91.9% |
| Suppliers | 440/4 | €8,052 | €650 | -€7,402 | -91.9% |
| Advances received on contracts in progress | 46 | €435,975 | €435,975 | = | 0.0% |
| Other amounts payable | 47/48 | €704 | - | -€704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,029 | €1,164 | -€5,865 | -83.4% |
| Other operating charges | 640/8 | €1,650 | - | -€1,650 | |
| Gross operating margin | 9900 | -€2,078 | €0 | +€2,078 | |
| Operating profit (loss) | 9901 | -€10,757 | -€1,164 | +€9,593 | +89.2% |
| Financial income | 75/76B | €11,737 | €3,541 | -€8,195 | -69.8% |
| Recurring financial income | 75 | €8,562 | €3,541 | -€5,021 | -58.6% |
| Non-recurring financial income | 76B | €3,175 | - | -€3,175 | |
| Financial charges | 65/66B | €378 | - | -€378 | |
| Recurring financial charges | 65 | €378 | - | -€378 | |
| Profit (loss) for the period before taxes | 9903 | €602 | €2,378 | +€1,776 | +294.9% |
| Income taxes | 67/77 | - | €1,293 | +€1,293 | |
| Profit (loss) for the period | 9904 | €602 | €1,084 | +€482 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €602 | €1,084 | +€482 | +80.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.