LOCUSTONE: what changed
Two fiscal 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.
LOCUSTONE
Largest movements
- Cash -€10,680
down €10,680 (-93.9%), from €11,378 to €698
mainly Net result for the year (-€15,398) and Tax, wage and social debts (-€8,444)
- Tangible fixed assets -€8,280
down €8,280 (-16.0%), from €51,726 to €43,446
of which Other tangible fixed assets: -€6,823
- Receivables within one year -€7,496
down €7,496 (-29.0%), from €25,808 to €18,312
- Receivables after one year -€3,239
down €3,239 (-39.2%), from €8,254 to €5,015
- Profit (loss) carried forward -€15,398
down €15,398 (-66.7%), from -€23,097 to -€38,496
- Tax, wage and social debts -€8,444
down €8,444 (-48.8%), from €17,312 to €8,868
of which Taxes: -€6,311
- Debts after one year -€7,918
down €7,918 (-26.0%), from €30,434 to €22,516
- Other debts +€7,557
up €7,557 (+178643.7%), from €4 to €7,561
- Trade debts -€5,531
down €5,531 (-19.0%), from €29,183 to €23,652
- Gross operating margin -€22,517
down €22,517, from €22,083 to -€434
- Other operating charges -€6,259
down €6,259 (-84.3%), from €7,424 to €1,165
- Financial charges +€1,191
up €1,191 (+27.7%), from €4,306 to €5,497
- Depreciation +€308
up €308 (+4.0%), from €7,780 to €8,088
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 | €98,755 | €68,341 | -€30,414 | -30.8% |
| Fixed assets | 21/28 | €51,726 | €43,446 | -€8,280 | -16.0% |
| Tangible fixed assets | 22/27 | €51,726 | €43,446 | -€8,280 | -16.0% |
| Furniture and vehicles | 24 | €2,977 | €1,520 | -€1,457 | -48.9% |
| Other tangible fixed assets | 26 | €48,750 | €41,926 | -€6,823 | -14.0% |
| Current assets | 29/58 | €47,029 | €24,895 | -€22,134 | -47.1% |
| Amounts receivable after more than one year | 29 | €8,254 | €5,015 | -€3,239 | -39.2% |
| Other amounts receivable | 291 | €8,254 | €5,015 | -€3,239 | -39.2% |
| Amounts receivable within one year | 40/41 | €25,808 | €18,312 | -€7,496 | -29.0% |
| Trade receivables | 40 | €25,808 | €18,312 | -€7,496 | -29.0% |
| Cash at bank and in hand | 54/58 | €11,378 | €698 | -€10,680 | -93.9% |
| Deferred charges and accrued income | 490/1 | €1,589 | €870 | -€719 | -45.3% |
| Total equity and liabilities | 10/49 | €98,755 | €68,341 | -€30,414 | -30.8% |
| Equity | 10/15 | €9,403 | -€5,996 | -€15,398 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,097 | -€38,496 | -€15,398 | -66.7% |
| Amounts payable | 17/49 | €89,352 | €74,337 | -€15,016 | -16.8% |
| Amounts payable after more than one year | 17 | €30,434 | €22,516 | -€7,918 | -26.0% |
| Financial debts | 170/4 | €30,434 | €22,516 | -€7,918 | -26.0% |
| Amounts payable within one year | 42/48 | €58,491 | €51,820 | -€6,671 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €10,281 | €7,918 | -€2,364 | -23.0% |
| Financial debts | 43 | €1,710 | €3,822 | +€2,112 | +123.5% |
| Credit institutions | 430/8 | €1,710 | €3,822 | +€2,112 | +123.5% |
| Trade debts | 44 | €29,183 | €23,652 | -€5,531 | -19.0% |
| Suppliers | 440/4 | €29,183 | €23,652 | -€5,531 | -19.0% |
| Taxes, remuneration and social security | 45 | €17,312 | €8,868 | -€8,444 | -48.8% |
| Taxes | 450/3 | €15,179 | €8,868 | -€6,311 | -41.6% |
| Remuneration and social security | 454/9 | €2,133 | €0 | -€2,133 | -100.0% |
| Other amounts payable | 47/48 | €4 | €7,561 | +€7,557 | +178643.7% |
| Accrued charges and deferred income | 492/3 | €428 | €0 | -€428 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,780 | €8,088 | +€308 | +4.0% |
| Other operating charges | 640/8 | €7,424 | €1,165 | -€6,259 | -84.3% |
| Non-recurring operating charges | 66A | - | €193 | +€193 | |
| Gross operating margin | 9900 | €22,083 | -€434 | -€22,517 | |
| Operating profit (loss) | 9901 | €6,879 | -€9,880 | -€16,758 | |
| Financial income | 75/76B | €266 | €196 | -€71 | -26.5% |
| Recurring financial income | 75 | €266 | €196 | -€71 | -26.5% |
| Financial charges | 65/66B | €4,306 | €5,497 | +€1,191 | +27.7% |
| Recurring financial charges | 65 | €4,306 | €5,497 | +€1,191 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €2,839 | -€15,181 | -€18,020 | |
| Income taxes | 67/77 | €235 | €217 | -€18 | -7.6% |
| Profit (loss) for the period | 9904 | €2,604 | -€15,398 | -€18,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,604 | -€15,398 | -€18,002 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.