LOCUINTA: 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.
LOCUINTA
Largest movements
- Cash -€85,539
down €85,539 (-51.3%), from €166,687 to €81,148
mainly Net result for the year (-€163,635) and Debts after one year (-€25,035)
- Receivables within one year -€27,415
down €27,415 (-46.7%), from €58,763 to €31,348
of which Trade receivables: -€14,984
- Financial fixed assets -€25,645
down €25,645 (-24.6%), from €104,183 to €78,538
- Profit (loss) carried forward -€163,635
down €163,635 (-38.0%), from -€430,783 to -€594,419
- Other debts +€60,686
up €60,686 (+7.0%), from €867,589 to €928,275
- Debts after one year -€25,035
down €25,035 (-30.5%), from €82,098 to €57,064
- Gross operating margin -€88,999
down €88,999, from €14,104 to -€74,895
- Financial charges -€4,604
down €4,604 (-6.5%), from €70,293 to €65,689
- Other operating charges -€756
down €756 (-21.3%), from €3,546 to €2,791
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 | €601,473 | €467,194 | -€134,279 | -22.3% |
| Fixed assets | 21/28 | €376,023 | €354,643 | -€21,380 | -5.7% |
| Tangible fixed assets | 22/27 | €271,840 | €276,105 | +€4,265 | +1.6% |
| Land and buildings | 22 | €268,504 | €273,174 | +€4,670 | +1.7% |
| Other tangible fixed assets | 26 | €3,336 | €2,932 | -€405 | -12.1% |
| Financial fixed assets | 28 | €104,183 | €78,538 | -€25,645 | -24.6% |
| Current assets | 29/58 | €225,449 | €112,551 | -€112,899 | -50.1% |
| Amounts receivable within one year | 40/41 | €58,763 | €31,348 | -€27,415 | -46.7% |
| Trade receivables | 40 | €41,103 | €26,119 | -€14,984 | -36.5% |
| Other amounts receivable | 41 | €17,660 | €5,230 | -€12,431 | -70.4% |
| Cash at bank and in hand | 54/58 | €166,687 | €81,148 | -€85,539 | -51.3% |
| Deferred charges and accrued income | 490/1 | €0 | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €601,473 | €467,194 | -€134,279 | -22.3% |
| Equity | 10/15 | -€392,783 | -€556,419 | -€163,635 | -41.7% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€430,783 | -€594,419 | -€163,635 | -38.0% |
| Amounts payable | 17/49 | €994,256 | €1,023,612 | +€29,356 | +3.0% |
| Amounts payable after more than one year | 17 | €82,098 | €57,064 | -€25,035 | -30.5% |
| Financial debts | 170/4 | €82,098 | €57,064 | -€25,035 | -30.5% |
| Amounts payable within one year | 42/48 | €912,158 | €965,848 | +€53,691 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €24,088 | €25,035 | +€946 | +3.9% |
| Trade debts | 44 | €14,477 | €8,549 | -€5,928 | -41.0% |
| Suppliers | 440/4 | €14,477 | €8,549 | -€5,928 | -41.0% |
| Taxes, remuneration and social security | 45 | €6,004 | €3,990 | -€2,014 | -33.5% |
| Taxes | 450/3 | €6,004 | €3,990 | -€2,014 | -33.5% |
| Other amounts payable | 47/48 | €867,589 | €928,275 | +€60,686 | +7.0% |
| Accrued charges and deferred income | 492/3 | €0 | €700 | +€700 | |
| Non-recurring operating income | 76A | €0 | €17,635 | +€17,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,164 | €10,245 | +€81 | +0.8% |
| Other operating charges | 640/8 | €3,546 | €2,791 | -€756 | -21.3% |
| Non-recurring operating charges | 66A | €659 | €10,099 | +€9,440 | +1,434% |
| Gross operating margin | 9900 | €14,104 | -€74,895 | -€88,999 | |
| Operating profit (loss) | 9901 | -€265 | -€98,030 | -€97,764 | -36,878% |
| Financial income | 75/76B | €20 | €84 | +€64 | +328% |
| Recurring financial income | 75 | €20 | €84 | +€64 | +328% |
| Financial charges | 65/66B | €70,293 | €65,689 | -€4,604 | -6.5% |
| Recurring financial charges | 65 | €70,293 | €65,689 | -€4,604 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,539 | -€163,635 | -€93,096 | -132% |
| Profit (loss) for the period | 9904 | -€70,539 | -€163,635 | -€93,096 | -132% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,539 | -€163,635 | -€93,096 | -132% |
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 24 October 2026 via checked.be.