LORAMY: 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.
LORAMY
Largest movements
- Tangible fixed assets -€9,554
down €9,554 (-81.5%), from €11,724 to €2,170
of which Furniture and vehicles: -€7,574
- Stocks and contracts +€7,647
up €7,647 (+4.5%), from €168,338 to €175,985
- Cash +€7,423
up €7,423 (+15.5%), from €48,007 to €55,430
mainly Net result for the year (+€28,996) and Depreciation (+€10,054)
- Receivables within one year +€5,562
up €5,562 (+1036.4%), from €537 to €6,099
of which Other amounts receivable: +€5,824
- Reserves +€28,996
up €28,996 (+15.8%), from €183,289 to €212,285
- Short-term financial debts -€11,062
down €11,062 (-98.2%), from €11,268 to €206
- Trade debts -€10,602
down €10,602 (-56.6%), from €18,729 to €8,126
- Tax, wage and social debts +€8,491
up €8,491 (+822.3%), from €1,033 to €9,524
- Current portion of long-term debt -€5,196
down €5,196 (-91.6%), from €5,670 to €474
- Gross operating margin +€10,042
up €10,042 (+24.9%), from €40,353 to €50,395
- Taxes -€1,071
down €1,071 (-6.3%), from €17,122 to €16,052
- Financial income +€1,017
up €1,017 (+17.3%), from €5,881 to €6,899
- Financial charges -€621
down €621 (-38.2%), from €1,625 to €1,004
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 | €233,234 | €242,948 | +€9,714 | +4.2% |
| Fixed assets | 21/28 | €14,681 | €4,628 | -€10,054 | -68.5% |
| Intangible fixed assets | 21 | €2,958 | €2,458 | -€500 | -16.9% |
| Tangible fixed assets | 22/27 | €11,724 | €2,170 | -€9,554 | -81.5% |
| Furniture and vehicles | 24 | €7,826 | €252 | -€7,574 | -96.8% |
| Other tangible fixed assets | 26 | €3,898 | €1,918 | -€1,980 | -50.8% |
| Current assets | 29/58 | €218,553 | €238,321 | +€19,768 | +9.0% |
| Stocks and contracts in progress | 3 | €168,338 | €175,985 | +€7,647 | +4.5% |
| Stocks | 30/36 | €168,338 | €175,985 | +€7,647 | +4.5% |
| Amounts receivable within one year | 40/41 | €537 | €6,099 | +€5,562 | +1036.4% |
| Trade receivables | 40 | €306 | €44 | -€262 | -85.6% |
| Other amounts receivable | 41 | €231 | €6,055 | +€5,824 | +2522.3% |
| Cash at bank and in hand | 54/58 | €48,007 | €55,430 | +€7,423 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,671 | €807 | -€865 | -51.7% |
| Total equity and liabilities | 10/49 | €233,234 | €242,948 | +€9,714 | +4.2% |
| Equity | 10/15 | €193,289 | €222,285 | +€28,996 | +15.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €183,289 | €212,285 | +€28,996 | +15.8% |
| Distributable reserves | 133 | €183,289 | €212,285 | +€28,996 | +15.8% |
| Amounts payable | 17/49 | €39,945 | €20,663 | -€19,282 | -48.3% |
| Amounts payable after more than one year | 17 | €474 | €0 | -€474 | -100.0% |
| Financial debts | 170/4 | €474 | €0 | -€474 | -100.0% |
| Amounts payable within one year | 42/48 | €39,472 | €20,663 | -€18,809 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €5,670 | €474 | -€5,196 | -91.6% |
| Financial debts | 43 | €11,268 | €206 | -€11,062 | -98.2% |
| Credit institutions | 430/8 | €11,268 | €206 | -€11,062 | -98.2% |
| Trade debts | 44 | €18,729 | €8,126 | -€10,602 | -56.6% |
| Suppliers | 440/4 | €18,729 | €8,126 | -€10,602 | -56.6% |
| Taxes, remuneration and social security | 45 | €1,033 | €9,524 | +€8,491 | +822.3% |
| Taxes | 450/3 | €1,033 | €9,524 | +€8,491 | +822.3% |
| Other amounts payable | 47/48 | €2,772 | €2,333 | -€439 | -15.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €10,054 | -€60 | -0.6% |
| Other operating charges | 640/8 | €1,164 | €1,188 | +€24 | +2.0% |
| Gross operating margin | 9900 | €40,353 | €50,395 | +€10,042 | +24.9% |
| Operating profit (loss) | 9901 | €29,075 | €39,153 | +€10,079 | +34.7% |
| Financial income | 75/76B | €5,881 | €6,899 | +€1,017 | +17.3% |
| Recurring financial income | 75 | €5,881 | €6,899 | +€1,017 | +17.3% |
| Financial charges | 65/66B | €1,625 | €1,004 | -€621 | -38.2% |
| Recurring financial charges | 65 | €1,625 | €1,004 | -€621 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €33,331 | €45,048 | +€11,717 | +35.2% |
| Income taxes | 67/77 | €17,122 | €16,052 | -€1,071 | -6.3% |
| Profit (loss) for the period | 9904 | €16,209 | €28,996 | +€12,788 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,209 | €28,996 | +€12,788 | +78.9% |
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 3 October 2026 via checked.be.