Locusta: 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.
Locusta
Largest movements
- Receivables within one year +€20,252
up €20,252 (+937.9%), from €2,159 to €22,411
of which Trade receivables: +€12,924
- Cash +€6,174
up €6,174 (+34.2%), from €18,056 to €24,230
mainly Net result for the year (+€31,218) and Tax, wage and social debts (+€4,179)
- Current investments +€6,000
new in 2025: €6,000
- Tangible fixed assets +€2,329
up €2,329 (+68.4%), from €3,404 to €5,733
of which Furniture and vehicles: +€2,564
- Reserves +€30,385
up €30,385 (+206.0%), from €14,752 to €45,137
- Tax, wage and social debts +€4,179
up €4,179 (+45.2%), from €9,246 to €13,425
- Other debts -€3,014
down €3,014 (-78.3%), from €3,847 to €833
- Short-term financial debts +€2,657
new in 2025: €2,657
- Accrued charges and deferred income +€694
new in 2025: €694
- Gross operating margin +€19,624
up €19,624 (+87.7%), from €22,379 to €42,002
- Taxes +€2,518
up €2,518 (+50.3%), from €5,001 to €7,519
- Depreciation +€1,692
up €1,692 (+537.3%), from €315 to €2,007
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 | €31,146 | €65,746 | +€34,600 | +111.1% |
| Fixed assets | 21/28 | €3,404 | €5,733 | +€2,329 | +68.4% |
| Tangible fixed assets | 22/27 | €3,404 | €5,733 | +€2,329 | +68.4% |
| Furniture and vehicles | 24 | €1,145 | €3,709 | +€2,564 | +223.8% |
| Other tangible fixed assets | 26 | €2,259 | €2,024 | -€235 | -10.4% |
| Current assets | 29/58 | €27,742 | €60,013 | +€32,271 | +116.3% |
| Amounts receivable within one year | 40/41 | €2,159 | €22,411 | +€20,252 | +937.9% |
| Trade receivables | 40 | €1,596 | €14,520 | +€12,924 | +809.8% |
| Other amounts receivable | 41 | €563 | €7,891 | +€7,328 | +1300.6% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €18,056 | €24,230 | +€6,174 | +34.2% |
| Deferred charges and accrued income | 490/1 | €7,526 | €7,371 | -€155 | -2.1% |
| Total equity and liabilities | 10/49 | €31,146 | €65,746 | +€34,600 | +111.1% |
| Equity | 10/15 | €17,752 | €48,137 | +€30,385 | +171.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,752 | €45,137 | +€30,385 | +206.0% |
| Distributable reserves | 133 | €14,752 | €45,137 | +€30,385 | +206.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,394 | €17,609 | +€4,215 | +31.5% |
| Amounts payable within one year | 42/48 | €13,394 | €16,915 | +€3,521 | +26.3% |
| Financial debts | 43 | - | €2,657 | +€2,657 | |
| Credit institutions | 430/8 | - | €2,657 | +€2,657 | |
| Trade debts | 44 | €301 | €0 | -€301 | -100.0% |
| Suppliers | 440/4 | €301 | €0 | -€301 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,246 | €13,425 | +€4,179 | +45.2% |
| Taxes | 450/3 | €9,246 | €13,425 | +€4,179 | +45.2% |
| Other amounts payable | 47/48 | €3,847 | €833 | -€3,014 | -78.3% |
| Accrued charges and deferred income | 492/3 | - | €694 | +€694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €2,007 | +€1,692 | +537.3% |
| Other operating charges | 640/8 | €1,222 | €1,316 | +€93 | +7.6% |
| Gross operating margin | 9900 | €22,379 | €42,002 | +€19,624 | +87.7% |
| Operating profit (loss) | 9901 | €20,842 | €38,680 | +€17,838 | +85.6% |
| Financial income | 75/76B | - | €142 | +€142 | |
| Recurring financial income | 75 | - | €142 | +€142 | |
| Financial charges | 65/66B | €255 | €85 | -€171 | -66.8% |
| Recurring financial charges | 65 | €255 | €85 | -€171 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €20,586 | €38,736 | +€18,150 | +88.2% |
| Income taxes | 67/77 | €5,001 | €7,519 | +€2,518 | +50.3% |
| Profit (loss) for the period | 9904 | €15,585 | €31,218 | +€15,633 | +100.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,585 | €31,218 | +€15,633 | +100.3% |
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 12 October 2026 via checked.be.