LORALAN: 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.
LORALAN
Largest movements
- Tangible fixed assets -€7,758
down €7,758 (-3.3%), from €235,636 to €227,879
- Cash +€6,325
up €6,325 (+196%), from €3,232 to €9,557
mainly Net result for the year (+€15,223) and Depreciation (+€7,758)
- Deferred charges and accrued income -€3,080
down €3,080 (-84.1%), from €3,662 to €582
- Reserves +€50,455
up €50,455 (+62.3%), from €80,981 to €131,436
of which Distributable reserves: +€50,455
- Profit (loss) carried forward -€35,232
no longer reported in 2025 (was €35,232)
- Debts after one year -€23,932
down €23,932 (-39.0%), from €61,375 to €37,443
- Gross operating margin -€2,008
down €2,008 (-5.6%), from €35,592 to €33,584
- Taxes +€1,127
up €1,127 (+18.7%), from €6,031 to €7,158
- Financial charges -€766
down €766 (-21.7%), from €3,534 to €2,768
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 | €242,530 | €238,018 | -€4,512 | -1.9% |
| Fixed assets | 21/28 | €235,636 | €227,879 | -€7,758 | -3.3% |
| Tangible fixed assets | 22/27 | €235,636 | €227,879 | -€7,758 | -3.3% |
| Land and buildings | 22 | €235,636 | €227,879 | -€7,758 | -3.3% |
| Current assets | 29/58 | €6,894 | €10,139 | +€3,245 | +47.1% |
| Cash at bank and in hand | 54/58 | €3,232 | €9,557 | +€6,325 | +196% |
| Deferred charges and accrued income | 490/1 | €3,662 | €582 | -€3,080 | -84.1% |
| Total equity and liabilities | 10/49 | €242,530 | €238,018 | -€4,512 | -1.9% |
| Equity | 10/15 | €122,413 | €137,636 | +€15,223 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,981 | €131,436 | +€50,455 | +62.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,121 | €129,576 | +€50,455 | +63.8% |
| Profit (loss) carried forward | 14 | €35,232 | - | -€35,232 | |
| Amounts payable | 17/49 | €120,118 | €100,382 | -€19,736 | -16.4% |
| Amounts payable after more than one year | 17 | €61,375 | €37,443 | -€23,932 | -39.0% |
| Financial debts | 170/4 | €61,375 | €37,443 | -€23,932 | -39.0% |
| Amounts payable within one year | 42/48 | €58,454 | €62,939 | +€4,485 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €24,729 | €25,788 | +€1,060 | +4.3% |
| Trade debts | 44 | €284 | €301 | +€17 | +6.0% |
| Suppliers | 440/4 | €284 | €301 | +€17 | +6.0% |
| Taxes, remuneration and social security | 45 | €2,341 | €4,499 | +€2,158 | +92.2% |
| Taxes | 450/3 | €2,341 | €4,499 | +€2,158 | +92.2% |
| Other amounts payable | 47/48 | €31,101 | €32,351 | +€1,250 | +4.0% |
| Accrued charges and deferred income | 492/3 | €289 | - | -€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,758 | €7,758 | = | 0.0% |
| Other operating charges | 640/8 | €665 | €678 | +€12 | +1.9% |
| Gross operating margin | 9900 | €35,592 | €33,584 | -€2,008 | -5.6% |
| Operating profit (loss) | 9901 | €27,170 | €25,149 | -€2,020 | -7.4% |
| Financial charges | 65/66B | €3,534 | €2,768 | -€766 | -21.7% |
| Recurring financial charges | 65 | €3,534 | €2,768 | -€766 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €23,636 | €22,381 | -€1,254 | -5.3% |
| Income taxes | 67/77 | €6,031 | €7,158 | +€1,127 | +18.7% |
| Profit (loss) for the period | 9904 | €17,605 | €15,223 | -€2,382 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,605 | €15,223 | -€2,382 | -13.5% |
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 13 October 2026 via checked.be.