LE LORRAIN IMMO: 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.
LE LORRAIN IMMO
Largest movements
- Tangible fixed assets +€121,098
up €121,098, from €0 to €121,098
of which Land and buildings: +€121,098
- Stocks and contracts -€116,815
down €116,815 (-48.4%), from €241,257 to €124,442
of which Stocks: -€116,815
- Receivables within one year -€50,830
down €50,830 (-80.4%), from €63,187 to €12,357
of which Trade receivables: -€37,857
- Cash +€48,707
up €48,707 (+85.5%), from €56,992 to €105,700
mainly Other debts (+€286,769) and Net result for the year (+€258,420)
- Trade debts -€570,435
down €570,435 (-56.1%), from €1.0m to €445,518
- Other debts +€286,769
up €286,769 (+182.8%), from €156,887 to €443,656
- Profit (loss) carried forward +€258,420
up €258,420 (+20.7%), from -€1.2m to -€990,139
- Tax, wage and social debts +€17,257
new in 2025: €17,257
- Short-term financial debts +€9,000
new in 2025: €9,000
- Purchases and services -€3.4m
no longer reported in 2025 (was €3.4m)
- Turnover -€2.3m
no longer reported in 2025 (was €2.3m)
- Gross operating margin +€1.4m
up €1.4m, from -€1.1m to €285,115
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 | €364,282 | €365,292 | +€1,011 | +0.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,437 | €122,794 | +€120,358 | +4939.5% |
| Intangible fixed assets | 21 | €1,520 | €780 | -€740 | -48.7% |
| Tangible fixed assets | 22/27 | €0 | €121,098 | +€121,098 | |
| Land and buildings | 22 | €0 | €121,098 | +€121,098 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €917 | €917 | = | 0.0% |
| Current assets | 29/58 | €361,845 | €242,498 | -€119,347 | -33.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €241,257 | €124,442 | -€116,815 | -48.4% |
| Stocks | 30/36 | €241,257 | €124,442 | -€116,815 | -48.4% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €63,187 | €12,357 | -€50,830 | -80.4% |
| Trade receivables | 40 | €50,206 | €12,350 | -€37,857 | -75.4% |
| Other amounts receivable | 41 | €12,981 | €7 | -€12,974 | -99.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €56,992 | €105,700 | +€48,707 | +85.5% |
| Deferred charges and accrued income | 490/1 | €409 | €0 | -€409 | -100.0% |
| Total equity and liabilities | 10/49 | €364,282 | €365,292 | +€1,011 | +0.3% |
| Equity | 10/15 | -€808,559 | -€550,139 | +€258,420 | +32.0% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | - | -€400,000 | |
| Issued capital | 100 | €400,000 | - | -€400,000 | |
| Uncalled capital | 101 | €0 | - | = | |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,248,559 | -€990,139 | +€258,420 | +20.7% |
| Amounts payable | 17/49 | €1,172,840 | €915,431 | -€257,409 | -21.9% |
| Amounts payable within one year | 42/48 | €1,172,840 | €915,431 | -€257,409 | -21.9% |
| Financial debts | 43 | - | €9,000 | +€9,000 | |
| Credit institutions | 430/8 | - | €9,000 | +€9,000 | |
| Trade debts | 44 | €1,015,953 | €445,518 | -€570,435 | -56.1% |
| Suppliers | 440/4 | €1,015,953 | €445,518 | -€570,435 | -56.1% |
| Taxes, remuneration and social security | 45 | - | €17,257 | +€17,257 | |
| Taxes | 450/3 | - | €17,257 | +€17,257 | |
| Other amounts payable | 47/48 | €156,887 | €443,656 | +€286,769 | +182.8% |
| Turnover | 70 | €2,313,848 | - | -€2.3m | |
| Non-recurring operating income | 76A | - | €521,941 | +€521,941 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,383,146 | - | -€3.4m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €740 | = | 0.0% |
| Other operating charges | 640/8 | €959 | €680 | -€279 | -29.1% |
| Gross operating margin | 9900 | -€1,069,298 | €285,115 | +€1.4m | |
| Operating profit (loss) | 9901 | -€1,070,997 | €283,694 | +€1.4m | |
| Financial income | 75/76B | €1,227 | €600 | -€627 | -51.1% |
| Recurring financial income | 75 | €1,201 | €600 | -€601 | -50.0% |
| Non-recurring financial income | 76B | €26 | - | -€26 | |
| Financial charges | 65/66B | €24,645 | €25,858 | +€1,212 | +4.9% |
| Recurring financial charges | 65 | €24,645 | €25,858 | +€1,212 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,094,416 | €258,437 | +€1.4m | |
| Income taxes | 67/77 | €360 | €17 | -€343 | -95.3% |
| Profit (loss) for the period | 9904 | -€1,094,776 | €258,420 | +€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,094,776 | €258,420 | +€1.4m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.