LOCX: 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.
LOCX
Largest movements
- Stocks and contracts +€6,027
up €6,027 (+7.9%), from €76,325 to €82,352
- Intangible fixed assets -€1,916
down €1,916 (-38.9%), from €4,922 to €3,006
- Cash -€1,607
down €1,607 (-29.8%), from €5,385 to €3,779
mainly Stocks and contracts (-€6,027) and Receivables within one year (-€1,170)
- Receivables within one year +€1,170
up €1,170 (+194.4%), from €602 to €1,772
of which Trade receivables: +€1,215
- Profit (loss) carried forward +€1,494
up €1,494 (+17.1%), from -€8,720 to -€7,226
- Tax, wage and social debts +€1,054
new in 2025: €1,054
- Gross operating margin +€2,333
up €2,333 (+110.5%), from €2,112 to €4,445
- Depreciation -€1,033
down €1,033 (-31.6%), from €3,268 to €2,236
- Financial charges +€97
up €97 (+93.8%), from €103 to €200
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 | €88,516 | €91,881 | +€3,365 | +3.8% |
| Fixed assets | 21/28 | €6,167 | €3,931 | -€2,236 | -36.3% |
| Intangible fixed assets | 21 | €4,922 | €3,006 | -€1,916 | -38.9% |
| Tangible fixed assets | 22/27 | €1,245 | €925 | -€320 | -25.7% |
| Furniture and vehicles | 24 | €1,245 | €925 | -€320 | -25.7% |
| Current assets | 29/58 | €82,349 | €87,950 | +€5,601 | +6.8% |
| Stocks and contracts in progress | 3 | €76,325 | €82,352 | +€6,027 | +7.9% |
| Stocks | 30/36 | €76,325 | €82,352 | +€6,027 | +7.9% |
| Amounts receivable within one year | 40/41 | €602 | €1,772 | +€1,170 | +194.4% |
| Trade receivables | 40 | €556 | €1,772 | +€1,215 | +218.5% |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Cash at bank and in hand | 54/58 | €5,385 | €3,779 | -€1,607 | -29.8% |
| Deferred charges and accrued income | 490/1 | €37 | €48 | +€11 | +28.4% |
| Total equity and liabilities | 10/49 | €88,516 | €91,881 | +€3,365 | +3.8% |
| Equity | 10/15 | €31,280 | €32,774 | +€1,494 | +4.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,720 | -€7,226 | +€1,494 | +17.1% |
| Amounts payable | 17/49 | €57,236 | €59,107 | +€1,871 | +3.3% |
| Amounts payable within one year | 42/48 | €57,236 | €59,107 | +€1,871 | +3.3% |
| Trade debts | 44 | €2,926 | €3,570 | +€644 | +22.0% |
| Suppliers | 440/4 | €2,926 | €3,570 | +€644 | +22.0% |
| Taxes, remuneration and social security | 45 | - | €1,054 | +€1,054 | |
| Taxes | 450/3 | - | €1,054 | +€1,054 | |
| Other amounts payable | 47/48 | €54,311 | €54,483 | +€173 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,268 | €2,236 | -€1,033 | -31.6% |
| Other operating charges | 640/8 | €502 | €516 | +€14 | +2.7% |
| Gross operating margin | 9900 | €2,112 | €4,445 | +€2,333 | +110.5% |
| Operating profit (loss) | 9901 | -€1,659 | €1,693 | +€3,352 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €103 | €200 | +€97 | +93.8% |
| Recurring financial charges | 65 | €103 | €200 | +€97 | +93.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,762 | €1,494 | +€3,256 | |
| Profit (loss) for the period | 9904 | -€1,762 | €1,494 | +€3,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,762 | €1,494 | +€3,256 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.