LOPRITEC: 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.
LOPRITEC
Largest movements
- Tangible fixed assets +€5,317
up €5,317 (+28.2%), from €18,854 to €24,172
of which Other tangible fixed assets: +€5,322
- Stocks and contracts -€5,316
down €5,316 (-3.8%), from €138,847 to €133,531
- Tax, wage and social debts -€8,138
down €8,138 (-82.6%), from €9,851 to €1,713
of which Taxes: -€4,986
- Reserves +€6,237
up €6,237 (+3.0%), from €208,400 to €214,637
- Gross operating margin -€16,792
down €16,792 (-46.1%), from €36,390 to €19,599
- Taxes -€5,234
down €5,234 (-60.6%), from €8,642 to €3,408
- Depreciation +€1,092
up €1,092 (+17.1%), from €6,393 to €7,485
- Write-downs -€889
no longer reported in 2025 (was €889)
- Other operating charges -€809
down €809 (-35.8%), from €2,261 to €1,452
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 | €332,501 | €332,396 | -€105 | 0.0% |
| Fixed assets | 21/28 | €18,854 | €24,172 | +€5,317 | +28.2% |
| Tangible fixed assets | 22/27 | €18,854 | €24,172 | +€5,317 | +28.2% |
| Plant, machinery and equipment | 23 | - | €1,310 | +€1,310 | |
| Furniture and vehicles | 24 | €2,689 | €1,374 | -€1,314 | -48.9% |
| Other tangible fixed assets | 26 | €16,165 | €21,487 | +€5,322 | +32.9% |
| Current assets | 29/58 | €313,647 | €308,224 | -€5,423 | -1.7% |
| Stocks and contracts in progress | 3 | €138,847 | €133,531 | -€5,316 | -3.8% |
| Stocks | 30/36 | €138,847 | €133,531 | -€5,316 | -3.8% |
| Amounts receivable within one year | 40/41 | €55,096 | €58,058 | +€2,962 | +5.4% |
| Trade receivables | 40 | €52,576 | €54,466 | +€1,890 | +3.6% |
| Other amounts receivable | 41 | €2,520 | €3,592 | +€1,072 | +42.5% |
| Cash at bank and in hand | 54/58 | €107,139 | €104,316 | -€2,823 | -2.6% |
| Deferred charges and accrued income | 490/1 | €12,565 | €12,320 | -€245 | -2.0% |
| Total equity and liabilities | 10/49 | €332,501 | €332,396 | -€105 | 0.0% |
| Equity | 10/15 | €272,961 | €279,198 | +€6,237 | +2.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €208,400 | €214,637 | +€6,237 | +3.0% |
| Distributable reserves | 133 | €208,400 | €214,637 | +€6,237 | +3.0% |
| Profit (loss) carried forward | 14 | €39,561 | €39,561 | = | 0.0% |
| Amounts payable | 17/49 | €59,540 | €53,198 | -€6,343 | -10.7% |
| Amounts payable within one year | 42/48 | €56,993 | €52,038 | -€4,956 | -8.7% |
| Trade debts | 44 | €39,380 | €42,242 | +€2,861 | +7.3% |
| Suppliers | 440/4 | €33,279 | €42,242 | +€8,962 | +26.9% |
| Bills of exchange payable | 441 | €6,101 | - | -€6,101 | |
| Taxes, remuneration and social security | 45 | €9,851 | €1,713 | -€8,138 | -82.6% |
| Taxes | 450/3 | €6,699 | €1,713 | -€4,986 | -74.4% |
| Remuneration and social security | 454/9 | €3,152 | - | -€3,152 | |
| Other amounts payable | 47/48 | €7,762 | €8,083 | +€321 | +4.1% |
| Accrued charges and deferred income | 492/3 | €2,547 | €1,160 | -€1,387 | -54.5% |
| Remuneration, social security and pensions | 62 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,393 | €7,485 | +€1,092 | +17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €889 | - | -€889 | |
| Other operating charges | 640/8 | €2,261 | €1,452 | -€809 | -35.8% |
| Gross operating margin | 9900 | €36,390 | €19,599 | -€16,792 | -46.1% |
| Operating profit (loss) | 9901 | €26,847 | €10,565 | -€16,282 | -60.6% |
| Financial income | 75/76B | €27 | €205 | +€178 | +649.0% |
| Recurring financial income | 75 | €27 | €205 | +€178 | +649.0% |
| Financial charges | 65/66B | €1,149 | €1,124 | -€24 | -2.1% |
| Recurring financial charges | 65 | €1,149 | €1,124 | -€24 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €25,726 | €9,646 | -€16,080 | -62.5% |
| Income taxes | 67/77 | €8,642 | €3,408 | -€5,234 | -60.6% |
| Profit (loss) for the period | 9904 | €17,083 | €6,237 | -€10,846 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,083 | €6,237 | -€10,846 | -63.5% |
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 8 October 2026 via checked.be.