Lora Boutique: 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.
What changed
Lora Boutique
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,841
2024 · €10,149-€13,990
Equity
€8,011
2024 · €11,852-€3,841
Cash
€45,681
2024 · €44,310+€1,371
Balance sheet total
€426,221
2024 · €442,177-€15,956
Largest movements
Assets
- Tangible fixed assets -€23,049
down €23,049 (-6.2%), from €370,822 to €347,773
of which Land and buildings: -€17,873
Equity and liabilities
- Debts after one year -€15,748
down €15,748 (-4.0%), from €391,277 to €375,529
- Trade debts -€5,271
down €5,271 (-78.2%), from €6,738 to €1,467
Income statement
- Gross operating margin -€11,251
down €11,251 (-20.2%), from €55,713 to €44,462
- Staff costs +€6,951
new in 2025: €6,951
- Depreciation -€3,612
down €3,612 (-12.8%), from €28,212 to €24,600
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.
Result 2024
€10,149
Gross operating margin
-€11,251
Staff costs
-€6,951
Depreciation
+€3,612
Other operating charges
+€67
Financial income
-€6
Financial charges
+€539
Result 2025
-€3,841
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.
From operations
+€18,565
Investment
-€2,067
Financing
-€15,128
Cash 2024
€44,310
From operations (derived)
+€18,565
Net result for the year
-€3,841
Depreciation
+€24,600
Stocks and contracts
-€4,000
Receivables within one year
-€1,653
Deferred charges and accrued income
+€447
Trade debts
-€5,271
Tax, wage and social debts
+€2,437
Advances received
-€1,227
Other debts
+€2,939
Accrued charges and deferred income
+€4,134
Investment (derived)
-€2,067
Investment in fixed assets (net)
-€2,067
Financing
-€15,128
Debts after one year
-€15,748
Current portion of long-term debt
+€620
Cash 2025
€45,681
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,177 | €426,221 | -€15,956 | -3.6% |
| Fixed assets | 21/28 | €371,525 | €348,992 | -€22,533 | -6.1% |
| Intangible fixed assets | 21 | €703 | €1,220 | +€516 | +73.4% |
| Tangible fixed assets | 22/27 | €370,822 | €347,773 | -€23,049 | -6.2% |
| Land and buildings | 22 | €339,100 | €321,227 | -€17,873 | -5.3% |
| Plant, machinery and equipment | 23 | €8,992 | €6,428 | -€2,564 | -28.5% |
| Furniture and vehicles | 24 | €22,730 | €20,117 | -€2,613 | -11.5% |
| Current assets | 29/58 | €70,652 | €77,228 | +€6,577 | +9.3% |
| Stocks and contracts in progress | 3 | €25,500 | €29,500 | +€4,000 | +15.7% |
| Stocks | 30/36 | €25,500 | €29,500 | +€4,000 | +15.7% |
| Amounts receivable within one year | 40/41 | €194 | €1,847 | +€1,653 | +850.6% |
| Trade receivables | 40 | €113 | €0 | -€113 | -100.0% |
| Other amounts receivable | 41 | €81 | €1,847 | +€1,766 | +2171.6% |
| Cash at bank and in hand | 54/58 | €44,310 | €45,681 | +€1,371 | +3.1% |
| Deferred charges and accrued income | 490/1 | €647 | €200 | -€447 | -69.1% |
| Total equity and liabilities | 10/49 | €442,177 | €426,221 | -€15,956 | -3.6% |
| Equity | 10/15 | €11,852 | €8,011 | -€3,841 | -32.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,148 | -€16,989 | -€3,841 | -29.2% |
| Amounts payable | 17/49 | €430,325 | €418,209 | -€12,115 | -2.8% |
| Amounts payable after more than one year | 17 | €391,277 | €375,529 | -€15,748 | -4.0% |
| Financial debts | 170/4 | €391,277 | €375,529 | -€15,748 | -4.0% |
| Amounts payable within one year | 42/48 | €39,042 | €38,541 | -€502 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €15,128 | €15,748 | +€620 | +4.1% |
| Trade debts | 44 | €6,738 | €1,467 | -€5,271 | -78.2% |
| Suppliers | 440/4 | €6,738 | €1,467 | -€5,271 | -78.2% |
| Advances received on contracts in progress | 46 | €1,227 | €0 | -€1,227 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,834 | €12,272 | +€2,437 | +24.8% |
| Taxes | 450/3 | €8,292 | €10,432 | +€2,140 | +25.8% |
| Remuneration and social security | 454/9 | €1,542 | €1,840 | +€298 | +19.3% |
| Other amounts payable | 47/48 | €6,116 | €9,055 | +€2,939 | +48.1% |
| Accrued charges and deferred income | 492/3 | €5 | €4,139 | +€4,134 | +78747.0% |
| Remuneration, social security and pensions | 62 | - | €6,951 | +€6,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,212 | €24,600 | -€3,612 | -12.8% |
| Other operating charges | 640/8 | €2,437 | €2,370 | -€67 | -2.8% |
| Gross operating margin | 9900 | €55,713 | €44,462 | -€11,251 | -20.2% |
| Operating profit (loss) | 9901 | €25,065 | €10,541 | -€14,524 | -57.9% |
| Financial income | 75/76B | €61 | €56 | -€6 | -9.1% |
| Recurring financial income | 75 | €61 | €56 | -€6 | -9.1% |
| Financial charges | 65/66B | €14,978 | €14,438 | -€539 | -3.6% |
| Recurring financial charges | 65 | €14,978 | €14,438 | -€539 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €10,149 | -€3,841 | -€13,990 | |
| Profit (loss) for the period | 9904 | €10,149 | -€3,841 | -€13,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,149 | -€3,841 | -€13,990 |
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 6 October 2026 via checked.be.