LorCan C: 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.
LorCan C
Largest movements
- Tangible fixed assets -€2,708
down €2,708 (-32.2%), from €8,404 to €5,696
- Cash +€377
up €377 (+18850.0%), from €2 to €379
mainly Other debts (+€7,351) and Depreciation (+€2,708)
- Receivables within one year -€193
down €193 (-24.3%), from €794 to €601
- Profit (loss) carried forward -€9,536
down €9,536 (-20.4%), from -€46,680 to -€56,216
- Other debts +€7,351
up €7,351 (+21.0%), from €35,081 to €42,432
- Trade debts -€339
no longer reported in 2024 (was €339)
- Gross operating margin +€2,771
up €2,771 (+30.6%), from -€9,049 to -€6,278
- Depreciation -€1,254
down €1,254 (-31.7%), from €3,962 to €2,708
- Financial income +€339
new in 2024: €339
- Other operating charges +€334
up €334 (+66.3%), from €504 to €838
- Financial charges -€117
down €117 (-69.6%), from €168 to €51
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.
Cash bridge derived
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 | €9,200 | €6,676 | -€2,524 | -27.4% |
| Fixed assets | 21/28 | €8,404 | €5,696 | -€2,708 | -32.2% |
| Tangible fixed assets | 22/27 | €8,404 | €5,696 | -€2,708 | -32.2% |
| Furniture and vehicles | 24 | €8,404 | €5,696 | -€2,708 | -32.2% |
| Current assets | 29/58 | €796 | €980 | +€184 | +23.1% |
| Amounts receivable within one year | 40/41 | €794 | €601 | -€193 | -24.3% |
| Other amounts receivable | 41 | €794 | €601 | -€193 | -24.3% |
| Cash at bank and in hand | 54/58 | €2 | €379 | +€377 | +18850.0% |
| Total equity and liabilities | 10/49 | €9,200 | €6,676 | -€2,524 | -27.4% |
| Equity | 10/15 | -€26,220 | -€35,756 | -€9,536 | -36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€46,680 | -€56,216 | -€9,536 | -20.4% |
| Amounts payable | 17/49 | €35,420 | €42,432 | +€7,012 | +19.8% |
| Amounts payable within one year | 42/48 | €35,420 | €42,432 | +€7,012 | +19.8% |
| Trade debts | 44 | €339 | - | -€339 | |
| Suppliers | 440/4 | €339 | - | -€339 | |
| Other amounts payable | 47/48 | €35,081 | €42,432 | +€7,351 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,962 | €2,708 | -€1,254 | -31.7% |
| Other operating charges | 640/8 | €504 | €838 | +€334 | +66.3% |
| Gross operating margin | 9900 | -€9,049 | -€6,278 | +€2,771 | +30.6% |
| Operating profit (loss) | 9901 | -€13,515 | -€9,824 | +€3,691 | +27.3% |
| Financial income | 75/76B | - | €339 | +€339 | |
| Recurring financial income | 75 | - | €339 | +€339 | |
| Financial charges | 65/66B | €168 | €51 | -€117 | -69.6% |
| Recurring financial charges | 65 | €168 | €51 | -€117 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,683 | -€9,536 | +€4,147 | +30.3% |
| Profit (loss) for the period | 9904 | -€13,683 | -€9,536 | +€4,147 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,683 | -€9,536 | +€4,147 | +30.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.