LORANP: 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.
LORANP
Largest movements
- Cash -€24,000
down €24,000 (-97.6%), from €24,583 to €583
mainly Other debts (-€39,768) and Trade debts (-€5,223)
- Stocks and contracts -€4,101
down €4,101 (-54.0%), from €7,601 to €3,500
- Receivables within one year -€3,304
down €3,304 (-25.1%), from €13,140 to €9,836
of which Other amounts receivable: -€3,304
- Other debts -€39,768
down €39,768 (-95.6%), from €41,603 to €1,835
- Profit (loss) carried forward +€13,537
up €13,537, from -€13,502 to €35
- Trade debts -€5,223
no longer reported in 2024 (was €5,223)
- Gross operating margin +€8,018
up €8,018 (+98.7%), from €8,122 to €16,139
- Other operating charges +€2,553
new in 2024: €2,553
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,324 | €13,919 | -€31,404 | -69.3% |
| Current assets | 29/58 | €45,324 | €13,919 | -€31,404 | -69.3% |
| Stocks and contracts in progress | 3 | €7,601 | €3,500 | -€4,101 | -54.0% |
| Stocks | 30/36 | €7,601 | €3,500 | -€4,101 | -54.0% |
| Amounts receivable within one year | 40/41 | €13,140 | €9,836 | -€3,304 | -25.1% |
| Trade receivables | 40 | €1,074 | €1,074 | = | 0.0% |
| Other amounts receivable | 41 | €12,066 | €8,762 | -€3,304 | -27.4% |
| Cash at bank and in hand | 54/58 | €24,583 | €583 | -€24,000 | -97.6% |
| Total equity and liabilities | 10/49 | €45,324 | €13,919 | -€31,404 | -69.3% |
| Equity | 10/15 | -€1,502 | €12,035 | +€13,537 | |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Contributions outside capital | 11 | €11,000 | - | -€11,000 | |
| Other | 1109/19 | €11,000 | - | -€11,000 | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,502 | €35 | +€13,537 | |
| Amounts payable | 17/49 | €46,826 | €1,885 | -€44,941 | -96.0% |
| Amounts payable within one year | 42/48 | €46,826 | €1,885 | -€44,941 | -96.0% |
| Trade debts | 44 | €5,223 | - | -€5,223 | |
| Suppliers | 440/4 | €5,223 | - | -€5,223 | |
| Taxes, remuneration and social security | 45 | - | €50 | +€50 | |
| Taxes | 450/3 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €41,603 | €1,835 | -€39,768 | -95.6% |
| Other operating charges | 640/8 | - | €2,553 | +€2,553 | |
| Gross operating margin | 9900 | €8,122 | €16,139 | +€8,018 | +98.7% |
| Operating profit (loss) | 9901 | €8,122 | €13,587 | +€5,465 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €8,122 | €13,587 | +€5,465 | +67.3% |
| Income taxes | 67/77 | - | €50 | +€50 | |
| Profit (loss) for the period | 9904 | €8,122 | €13,537 | +€5,415 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,122 | €13,537 | +€5,415 | +66.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.