LORATRANS: 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.
What changed
LORATRANS
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,528
2024 · €4,816+€15,712
Equity
€802,959
2024 · €782,431+€20,528
Cash
€597
2024 · €1,652-€1,056
Balance sheet total
€2.9m
2024 · €3.0m-€33,757
Largest movements
Assets
- Receivables within one year -€256,882
down €256,882 (-16.9%), from €1.5m to €1.3m
of which Other amounts receivable: -€290,554
- Deferred charges and accrued income +€162,471
up €162,471 (+171%), from €95,261 to €257,731
- Tangible fixed assets +€61,845
up €61,845 (+4.6%), from €1.3m to €1.4m
of which Leasing and similar rights: +€61,845
Equity and liabilities
- Trade debts -€109,016
down €109,016 (-18.2%), from €598,328 to €489,312
- Current portion of long-term debt +€77,794
up €77,794 (+19.4%), from €400,740 to €478,535
Income statement
- Turnover +€195,345
up €195,345 (+4.5%), from €4.4m to €4.6m
- Other operating income +€167,243
up €167,243 (+779%), from €21,466 to €188,709
- Staff costs +€136,990
up €136,990 (+9.0%), from €1.5m to €1.7m
- Depreciation +€116,379
up €116,379 (+30.8%), from €377,776 to €494,155
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
€4,816
Turnover
+€195,345
Other operating income
+€167,243
Goods and materials
-€8,036
Services and other goods
-€42,224
Staff costs
-€136,990
Depreciation
-€116,379
Other operating charges
-€11,904
Other operating items
-€22,500
Financial income
-€300
Financial charges
-€2,128
Taxes
-€6,415
Result 2025
€20,528
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€500,260
Investment
-€555,865
Financing
+€54,549
Cash 2024
€1,652
From operations (derived)
+€500,260
Net result for the year
+€20,528
Depreciation
+€494,155
Receivables within one year
+€256,882
Deferred charges and accrued income
-€162,471
Trade debts
-€109,016
Tax, wage and social debts
+€12,512
Accrued charges and deferred income
-€12,330
Investment (derived)
-€555,865
Investment in fixed assets (net)
-€555,865
Financing
+€54,549
Debts after one year
-€17,518
Current portion of long-term debt
+€77,794
Short-term financial debts
-€5,727
Cash 2025
€597
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,963,408 | €2,929,651 | -€33,757 | -1.1% |
| Fixed assets | 21/28 | €1,348,617 | €1,410,327 | +€61,710 | +4.6% |
| Tangible fixed assets | 22/27 | €1,343,792 | €1,405,637 | +€61,845 | +4.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €1,343,792 | €1,405,637 | +€61,845 | +4.6% |
| Financial fixed assets | 28 | €4,825 | €4,690 | -€135 | -2.8% |
| Other financial fixed assets | 284/8 | €4,825 | €4,690 | -€135 | -2.8% |
| Amounts receivable and cash guarantees | 285/8 | €4,825 | €4,690 | -€135 | -2.8% |
| Current assets | 29/58 | €1,614,791 | €1,519,324 | -€95,467 | -5.9% |
| Amounts receivable within one year | 40/41 | €1,517,878 | €1,260,996 | -€256,882 | -16.9% |
| Trade receivables | 40 | €808,191 | €841,862 | +€33,672 | +4.2% |
| Other amounts receivable | 41 | €709,687 | €419,133 | -€290,554 | -40.9% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,652 | €597 | -€1,056 | -63.9% |
| Deferred charges and accrued income | 490/1 | €95,261 | €257,731 | +€162,471 | +171% |
| Total equity and liabilities | 10/49 | €2,963,408 | €2,929,651 | -€33,757 | -1.1% |
| Equity | 10/15 | €782,431 | €802,959 | +€20,528 | +2.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €658,484 | €679,012 | +€20,528 | +3.1% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €78,750 | €78,750 | = | 0.0% |
| Distributable reserves | 133 | €567,340 | €587,868 | +€20,528 | +3.6% |
| Amounts payable | 17/49 | €2,180,977 | €2,126,692 | -€54,285 | -2.5% |
| Amounts payable after more than one year | 17 | €916,675 | €899,157 | -€17,518 | -1.9% |
| Financial debts | 170/4 | €916,675 | €899,157 | -€17,518 | -1.9% |
| Leasing and similar obligations | 172 | €916,675 | €899,157 | -€17,518 | -1.9% |
| Amounts payable within one year | 42/48 | €1,214,563 | €1,190,126 | -€24,437 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €400,740 | €478,535 | +€77,794 | +19.4% |
| Financial debts | 43 | €44,470 | €38,743 | -€5,727 | -12.9% |
| Credit institutions | 430/8 | €44,470 | €38,743 | -€5,727 | -12.9% |
| Trade debts | 44 | €598,328 | €489,312 | -€109,016 | -18.2% |
| Suppliers | 440/4 | €598,328 | €489,312 | -€109,016 | -18.2% |
| Taxes, remuneration and social security | 45 | €171,025 | €183,536 | +€12,512 | +7.3% |
| Taxes | 450/3 | €15,801 | €13,713 | -€2,088 | -13.2% |
| Remuneration and social security | 454/9 | €155,224 | €169,823 | +€14,599 | +9.4% |
| Accrued charges and deferred income | 492/3 | €49,739 | €37,409 | -€12,330 | -24.8% |
| Operating income | 70/76A | €4,470,171 | €4,810,260 | +€340,088 | +7.6% |
| Turnover | 70 | €4,385,205 | €4,580,551 | +€195,345 | +4.5% |
| Other operating income | 74 | €21,466 | €188,709 | +€167,243 | +779% |
| Non-recurring operating income | 76A | €63,500 | €41,000 | -€22,500 | -35.4% |
| Operating charges | 60/66A | €4,378,199 | €4,693,733 | +€315,533 | +7.2% |
| Goods for resale, raw materials and consumables | 60 | €17,225 | €25,261 | +€8,036 | +46.7% |
| Purchases | 600/8 | €17,225 | €25,261 | +€8,036 | +46.7% |
| Services and other goods | 61 | €2,093,608 | €2,135,832 | +€42,224 | +2.0% |
| Remuneration, social security and pensions | 62 | €1,519,751 | €1,656,741 | +€136,990 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377,776 | €494,155 | +€116,379 | +30.8% |
| Other operating charges | 640/8 | €369,840 | €381,745 | +€11,904 | +3.2% |
| Operating profit (loss) | 9901 | €91,972 | €116,527 | +€24,555 | +26.7% |
| Financial income | 75/76B | €301 | €1 | -€300 | -99.6% |
| Recurring financial income | 75 | €301 | €1 | -€300 | -99.6% |
| Income from current assets | 751 | €174 | €0 | -€174 | -100% |
| Other financial income | 752/9 | €127 | €1 | -€126 | -99.1% |
| Financial charges | 65/66B | €84,216 | €86,344 | +€2,128 | +2.5% |
| Recurring financial charges | 65 | €84,216 | €86,074 | +€1,858 | +2.2% |
| Debt charges | 650 | €83,079 | €85,024 | +€1,945 | +2.3% |
| Other financial charges | 652/9 | €1,137 | €1,050 | -€86 | -7.6% |
| Non-recurring financial charges | 66B | - | €270 | +€270 | |
| Profit (loss) for the period before taxes | 9903 | €8,058 | €30,184 | +€22,127 | +275% |
| Income taxes | 67/77 | €3,242 | €9,656 | +€6,415 | +198% |
| Taxes | 670/3 | €3,242 | €9,656 | +€6,415 | +198% |
| Profit (loss) for the period | 9904 | €4,816 | €20,528 | +€15,712 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €4,816 | €20,528 | +€15,712 | +326% |
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 14 October 2026 via checked.be.