Loramar: 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.
Loramar
Largest movements
- Receivables within one year +€6,432
up €6,432, from €0 to €6,432
of which Other amounts receivable: +€5,432
- Tangible fixed assets -€2,000
down €2,000 (-6.6%), from €30,166 to €28,166
- Deferred charges and accrued income -€523
down €523 (-100%), from €523 to €0
- Other debts +€46,269
up €46,269 (+231%), from €20,054 to €66,323
- Profit (loss) carried forward -€38,374
down €38,374 (-18.1%), from -€212,442 to -€250,815
- Tax, wage and social debts -€2,188
down €2,188 (-83.1%), from €2,634 to €446
- Trade debts -€2,041
down €2,041 (-28.1%), from €7,251 to €5,210
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€33,412
down €33,412, from €2,731 to -€30,681
- Financial income -€702
down €702 (-100%), from €702 to €0
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 | €33,288 | €37,353 | +€4,066 | +12.2% |
| Fixed assets | 21/28 | €30,495 | €28,495 | -€2,000 | -6.6% |
| Tangible fixed assets | 22/27 | €30,166 | €28,166 | -€2,000 | -6.6% |
| Land and buildings | 22 | €30,166 | €28,166 | -€2,000 | -6.6% |
| Financial fixed assets | 28 | €329 | €329 | = | 0.0% |
| Current assets | 29/58 | €2,793 | €8,858 | +€6,066 | +217% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €6,432 | +€6,432 | |
| Trade receivables | 40 | €0 | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €0 | €5,432 | +€5,432 | |
| Cash at bank and in hand | 54/58 | €2,270 | €2,426 | +€156 | +6.9% |
| Deferred charges and accrued income | 490/1 | €523 | €0 | -€523 | -100% |
| Total equity and liabilities | 10/49 | €33,288 | €37,353 | +€4,066 | +12.2% |
| Equity | 10/15 | €3,348 | -€35,025 | -€38,374 | |
| Contributions | 10/11 | €125,617 | €125,617 | = | 0.0% |
| Contributions outside capital | 11 | €125,617 | €125,617 | = | 0.0% |
| Other | 1109/19 | €125,617 | €125,617 | = | 0.0% |
| Reserves | 13 | €90,173 | €90,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,512 | €3,512 | = | 0.0% |
| Legal reserve | 130 | - | €3,512 | +€3,512 | |
| Other | 1319 | €3,512 | €0 | -€3,512 | -100% |
| Distributable reserves | 133 | €86,661 | €86,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,442 | -€250,815 | -€38,374 | -18.1% |
| Amounts payable | 17/49 | €29,939 | €72,379 | +€42,440 | +142% |
| Amounts payable within one year | 42/48 | €29,939 | €71,979 | +€42,040 | +140% |
| Trade debts | 44 | €7,251 | €5,210 | -€2,041 | -28.1% |
| Suppliers | 440/4 | €7,251 | €5,210 | -€2,041 | -28.1% |
| Taxes, remuneration and social security | 45 | €2,634 | €446 | -€2,188 | -83.1% |
| Taxes | 450/3 | €2,634 | €446 | -€2,188 | -83.1% |
| Other amounts payable | 47/48 | €20,054 | €66,323 | +€46,269 | +231% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €5,398 | €5,473 | +€75 | +1.4% |
| Gross operating margin | 9900 | €2,731 | -€30,681 | -€33,412 | |
| Operating profit (loss) | 9901 | -€4,667 | -€38,154 | -€33,487 | -718% |
| Financial income | 75/76B | €702 | €0 | -€702 | -100% |
| Recurring financial income | 75 | €702 | €0 | -€702 | -100% |
| Financial charges | 65/66B | €264 | €220 | -€44 | -16.7% |
| Recurring financial charges | 65 | €264 | €220 | -€44 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,229 | -€38,374 | -€34,145 | -807% |
| Profit (loss) for the period | 9904 | -€4,229 | -€38,374 | -€34,145 | -807% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,229 | -€38,374 | -€34,145 | -807% |
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 20 October 2026 via checked.be.