Los Locos: 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.
Los Locos
Largest movements
- Stocks and contracts +€41,819
up €41,819 (+68.9%), from €60,691 to €102,509
- Receivables after one year -€40,234
down €40,234 (-55.9%), from €71,947 to €31,713
of which Trade receivables: -€71,947
- Cash +€4,643
up €4,643 (+113%), from €4,116 to €8,759
mainly Receivables after one year (+€40,234) and Net result for the year (+€7,207)
- Deferred charges and accrued income +€2,851
up €2,851 (+41.4%), from €6,882 to €9,733
- Receivables within one year -€2,732
down €2,732 (-97.0%), from €2,815 to €83
of which Trade receivables: -€2,545
- Profit (loss) carried forward +€22,948
new in 2025: €22,948
- Reserves -€15,741
down €15,741 (-100%), from €15,741 to €0
- Current portion of long-term debt -€2,778
down €2,778 (-100%), from €2,778 to €0
- Other debts +€2,733
up €2,733 (+11.8%), from €23,071 to €25,804
- Tax, wage and social debts -€1,590
down €1,590 (-73.8%), from €2,155 to €565
- Gross operating margin +€10,622
up €10,622, from -€4,713 to €5,909
- Financial income -€2,743
down €2,743 (-47.3%), from €5,801 to €3,058
- Financial charges +€369
up €369 (+52.3%), from €707 to €1,076
- Other operating charges +€156
up €156 (+29.6%), from €528 to €684
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 | €146,451 | €152,797 | +€6,346 | +4.3% |
| Current assets | 29/58 | €146,451 | €152,797 | +€6,346 | +4.3% |
| Amounts receivable after more than one year | 29 | €71,947 | €31,713 | -€40,234 | -55.9% |
| Trade receivables | 290 | €71,947 | €0 | -€71,947 | -100% |
| Other amounts receivable | 291 | - | €31,713 | +€31,713 | |
| Stocks and contracts in progress | 3 | €60,691 | €102,509 | +€41,819 | +68.9% |
| Stocks | 30/36 | €60,691 | €102,509 | +€41,819 | +68.9% |
| Amounts receivable within one year | 40/41 | €2,815 | €83 | -€2,732 | -97.0% |
| Trade receivables | 40 | €2,628 | €83 | -€2,545 | -96.8% |
| Other amounts receivable | 41 | €187 | €0 | -€187 | -100% |
| Cash at bank and in hand | 54/58 | €4,116 | €8,759 | +€4,643 | +113% |
| Deferred charges and accrued income | 490/1 | €6,882 | €9,733 | +€2,851 | +41.4% |
| Total equity and liabilities | 10/49 | €146,451 | €152,797 | +€6,346 | +4.3% |
| Equity | 10/15 | €34,341 | €41,548 | +€7,207 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,741 | €0 | -€15,741 | -100% |
| Distributable reserves | 133 | €15,741 | €0 | -€15,741 | -100% |
| Profit (loss) carried forward | 14 | - | €22,948 | +€22,948 | |
| Amounts payable | 17/49 | €112,110 | €111,250 | -€860 | -0.8% |
| Amounts payable after more than one year | 17 | €83,000 | €83,000 | = | 0.0% |
| Financial debts | 170/4 | €83,000 | €83,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,110 | €28,250 | -€860 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €2,778 | €0 | -€2,778 | -100% |
| Trade debts | 44 | €1,106 | €1,881 | +€775 | +70.0% |
| Suppliers | 440/4 | €1,106 | €1,881 | +€775 | +70.0% |
| Taxes, remuneration and social security | 45 | €2,155 | €565 | -€1,590 | -73.8% |
| Taxes | 450/3 | €2,155 | €565 | -€1,590 | -73.8% |
| Other amounts payable | 47/48 | €23,071 | €25,804 | +€2,733 | +11.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €684 | +€156 | +29.6% |
| Non-recurring operating charges | 66A | €31,644 | €0 | -€31,644 | -100% |
| Gross operating margin | 9900 | -€4,713 | €5,909 | +€10,622 | |
| Operating profit (loss) | 9901 | -€36,885 | €5,224 | +€42,109 | |
| Financial income | 75/76B | €5,801 | €3,058 | -€2,743 | -47.3% |
| Recurring financial income | 75 | €5,801 | €3,058 | -€2,743 | -47.3% |
| Financial charges | 65/66B | €707 | €1,076 | +€369 | +52.3% |
| Recurring financial charges | 65 | €707 | €1,076 | +€369 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,790 | €7,207 | +€38,997 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€31,790 | €7,207 | +€38,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,790 | €7,207 | +€38,997 |
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 30 October 2026 via checked.be.