LOCYCO CONSEIL: what changed
LOCYCO CONSEIL
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Receivables within one year +€20,110
up €20,110 (+111%), from €18,150 to €38,260
of which Trade receivables: +€19,153
- Cash -€18,066
down €18,066 (-35.6%), from €50,801 to €32,735
mainly Receivables after one year (-€35,000) and Receivables within one year (-€20,110)
- Tangible fixed assets +€1,723
up €1,723 (+38.5%), from €4,470 to €6,193
of which Furniture and vehicles: +€2,397
- Profit (loss) carried forward +€38,830
up €38,830 (+72.8%), from €53,337 to €92,167
- Tax, wage and social debts -€1,328
down €1,328 (-7.7%), from €17,204 to €15,876
- Trade debts +€1,294
up €1,294 (+840%), from €154 to €1,448
- Financial charges +€50,145
up €50,145 (+44,805%), from €112 to €50,257
- Gross operating margin +€24,017
up €24,017 (+30.9%), from €77,623 to €101,640
- Taxes -€5,293
down €5,293 (-31.8%), from €16,656 to €11,362
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,421 | €112,188 | +€38,767 | +52.8% |
| Fixed assets | 21/28 | €4,470 | €6,193 | +€1,723 | +38.5% |
| Tangible fixed assets | 22/27 | €4,470 | €6,193 | +€1,723 | +38.5% |
| Furniture and vehicles | 24 | €1,470 | €3,867 | +€2,397 | +163% |
| Other tangible fixed assets | 26 | €3,000 | €2,326 | -€674 | -22.5% |
| Current assets | 29/58 | €68,951 | €105,995 | +€37,044 | +53.7% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Trade receivables | 290 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €18,150 | €38,260 | +€20,110 | +111% |
| Trade receivables | 40 | €18,150 | €37,303 | +€19,153 | +106% |
| Other amounts receivable | 41 | - | €957 | +€957 | |
| Cash at bank and in hand | 54/58 | €50,801 | €32,735 | -€18,066 | -35.6% |
| Total equity and liabilities | 10/49 | €73,421 | €112,188 | +€38,767 | +52.8% |
| Equity | 10/15 | €55,837 | €94,667 | +€38,830 | +69.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,337 | €92,167 | +€38,830 | +72.8% |
| Amounts payable | 17/49 | €17,584 | €17,521 | -€63 | -0.4% |
| Amounts payable within one year | 42/48 | €17,584 | €17,521 | -€63 | -0.4% |
| Trade debts | 44 | €154 | €1,448 | +€1,294 | +840% |
| Suppliers | 440/4 | €154 | €1,448 | +€1,294 | +840% |
| Taxes, remuneration and social security | 45 | €17,204 | €15,876 | -€1,328 | -7.7% |
| Taxes | 450/3 | €17,204 | €15,876 | -€1,328 | -7.7% |
| Other amounts payable | 47/48 | €226 | €196 | -€30 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €1,746 | -€164 | -8.6% |
| Other operating charges | 640/8 | €126 | €248 | +€122 | +96.4% |
| Gross operating margin | 9900 | €77,623 | €101,640 | +€24,017 | +30.9% |
| Operating profit (loss) | 9901 | €75,587 | €99,647 | +€24,060 | +31.8% |
| Financial income | 75/76B | €17 | €803 | +€786 | +4,562% |
| Recurring financial income | 75 | €17 | €803 | +€786 | +4,562% |
| Financial charges | 65/66B | €112 | €50,257 | +€50,145 | +44,805% |
| Recurring financial charges | 65 | €112 | €50,257 | +€50,145 | +44,805% |
| Profit (loss) for the period before taxes | 9903 | €75,493 | €50,192 | -€25,300 | -33.5% |
| Income taxes | 67/77 | €16,656 | €11,362 | -€5,293 | -31.8% |
| Profit (loss) for the period | 9904 | €58,837 | €38,830 | -€20,007 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,837 | €38,830 | -€20,007 | -34.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.