Lorch Lasapparatuur: 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.
Lorch Lasapparatuur
Largest movements
- Receivables within one year +€115,451
up €115,451 (+260%), from €44,346 to €159,797
of which Trade receivables: +€106,947
- Tangible fixed assets +€33,602
up €33,602 (+307%), from €10,931 to €44,533
of which Plant, machinery and equipment: +€35,410
- Cash +€13,932
up €13,932 (+52.9%), from €26,318 to €40,250
mainly Trade debts (+€101,598) and Net result for the year (+€46,876)
- Trade debts +€101,598
up €101,598 (+625%), from €16,246 to €117,844
- Reserves +€26,876
up €26,876 (+72.6%), from €37,030 to €63,907
- Other debts +€20,000
up €20,000 (+341%), from €5,868 to €25,868
- Tax, wage and social debts +€12,665
up €12,665 (+53.7%), from €23,592 to €36,257
of which Taxes: +€12,705
- Gross operating margin +€32,924
up €32,924 (+14.8%), from €222,136 to €255,059
- Staff costs -€26,187
down €26,187 (-12.8%), from €205,039 to €178,852
- Taxes +€12,557
up €12,557 (+170%), from €7,383 to €19,940
- Depreciation +€5,344
up €5,344 (+201%), from €2,655 to €7,998
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 | €83,736 | €244,876 | +€161,140 | +192% |
| Fixed assets | 21/28 | €10,931 | €44,533 | +€33,602 | +307% |
| Tangible fixed assets | 22/27 | €10,931 | €44,533 | +€33,602 | +307% |
| Plant, machinery and equipment | 23 | €7,648 | €43,057 | +€35,410 | +463% |
| Furniture and vehicles | 24 | €3,284 | €1,476 | -€1,808 | -55.1% |
| Current assets | 29/58 | €72,805 | €200,343 | +€127,538 | +175% |
| Amounts receivable within one year | 40/41 | €44,346 | €159,797 | +€115,451 | +260% |
| Trade receivables | 40 | €40,850 | €147,797 | +€106,947 | +262% |
| Other amounts receivable | 41 | €3,496 | €12,000 | +€8,504 | +243% |
| Cash at bank and in hand | 54/58 | €26,318 | €40,250 | +€13,932 | +52.9% |
| Deferred charges and accrued income | 490/1 | €2,141 | €296 | -€1,846 | -86.2% |
| Total equity and liabilities | 10/49 | €83,736 | €244,876 | +€161,140 | +192% |
| Equity | 10/15 | €38,030 | €64,907 | +€26,876 | +70.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,030 | €63,907 | +€26,876 | +72.6% |
| Distributable reserves | 133 | €37,030 | €63,907 | +€26,876 | +72.6% |
| Amounts payable | 17/49 | €45,706 | €179,969 | +€134,263 | +294% |
| Amounts payable within one year | 42/48 | €45,706 | €179,969 | +€134,263 | +294% |
| Trade debts | 44 | €16,246 | €117,844 | +€101,598 | +625% |
| Suppliers | 440/4 | €16,246 | €117,844 | +€101,598 | +625% |
| Taxes, remuneration and social security | 45 | €23,592 | €36,257 | +€12,665 | +53.7% |
| Taxes | 450/3 | €19,018 | €31,724 | +€12,705 | +66.8% |
| Remuneration and social security | 454/9 | €4,574 | €4,534 | -€40 | -0.9% |
| Other amounts payable | 47/48 | €5,868 | €25,868 | +€20,000 | +341% |
| Remuneration, social security and pensions | 62 | €205,039 | €178,852 | -€26,187 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €7,998 | +€5,344 | +201% |
| Other operating charges | 640/8 | €960 | €995 | +€34 | +3.6% |
| Gross operating margin | 9900 | €222,136 | €255,059 | +€32,924 | +14.8% |
| Operating profit (loss) | 9901 | €13,482 | €67,215 | +€53,733 | +399% |
| Financial income | 75/76B | €0 | €0 | -€0 | -14.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -14.3% |
| Financial charges | 65/66B | €231 | €398 | +€168 | +72.8% |
| Recurring financial charges | 65 | €231 | €398 | +€168 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €13,252 | €66,817 | +€53,565 | +404% |
| Income taxes | 67/77 | €7,383 | €19,940 | +€12,557 | +170% |
| Profit (loss) for the period | 9904 | €5,868 | €46,876 | +€41,008 | +699% |
| Profit (loss) for the period to be appropriated | 9905 | €5,868 | €46,876 | +€41,008 | +699% |
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.