Lore-Jan: 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.
Lore-Jan
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€13,919
down €13,919 (-93.9%), from €14,825 to €906
- Financial income +€43,214
up €43,214 (+160.8%), from €26,872 to €70,086
- Gross operating margin -€11,885
down €11,885, from €3,948 to -€7,937
- Taxes +€2,788
up €2,788 (+139.8%), from €1,995 to €4,783
- Financial charges +€563
up €563 (+42.9%), from €1,312 to €1,875
- Other operating charges +€236
up €236 (+18.9%), from €1,244 to €1,479
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 | €1,287,371 | €1,275,842 | -€11,529 | -0.9% |
| Fixed assets | 21/28 | €1,239,390 | €1,233,766 | -€5,624 | -0.5% |
| Tangible fixed assets | 22/27 | €240,240 | €233,616 | -€6,624 | -2.8% |
| Land and buildings | 22 | €229,870 | €226,119 | -€3,751 | -1.6% |
| Furniture and vehicles | 24 | €5,983 | €3,110 | -€2,873 | -48.0% |
| Other tangible fixed assets | 26 | €4,387 | €4,387 | = | 0.0% |
| Financial fixed assets | 28 | €999,150 | €1,000,150 | +€1,000 | +0.1% |
| Current assets | 29/58 | €47,981 | €42,076 | -€5,905 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,531 | €11,487 | +€4,956 | +75.9% |
| Other amounts receivable | 41 | €6,531 | €11,487 | +€4,956 | +75.9% |
| Cash at bank and in hand | 54/58 | €19,871 | €10,411 | -€9,459 | -47.6% |
| Deferred charges and accrued income | 490/1 | €21,579 | €20,178 | -€1,401 | -6.5% |
| Total equity and liabilities | 10/49 | €1,287,371 | €1,275,842 | -€11,529 | -0.9% |
| Equity | 10/15 | €1,267,203 | €1,261,106 | -€6,097 | -0.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,248,203 | €1,242,106 | -€6,097 | -0.5% |
| Distributable reserves | 133 | €1,248,203 | €1,242,106 | -€6,097 | -0.5% |
| Amounts payable | 17/49 | €20,169 | €14,737 | -€5,432 | -26.9% |
| Amounts payable after more than one year | 17 | €1,240 | €1,300 | +€60 | +4.8% |
| Other amounts payable | 178/9 | €1,240 | €1,300 | +€60 | +4.8% |
| Amounts payable within one year | 42/48 | €18,678 | €12,575 | -€6,104 | -32.7% |
| Trade debts | 44 | €549 | - | -€549 | |
| Suppliers | 440/4 | €549 | - | -€549 | |
| Taxes, remuneration and social security | 45 | €3,305 | €11,669 | +€8,364 | +253.1% |
| Taxes | 450/3 | €3,305 | €11,669 | +€8,364 | +253.1% |
| Other amounts payable | 47/48 | €14,825 | €906 | -€13,919 | -93.9% |
| Accrued charges and deferred income | 492/3 | €250 | €862 | +€612 | +244.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,624 | €6,624 | = | 0.0% |
| Other operating charges | 640/8 | €1,244 | €1,479 | +€236 | +18.9% |
| Gross operating margin | 9900 | €3,948 | -€7,937 | -€11,885 | |
| Operating profit (loss) | 9901 | -€3,920 | -€16,041 | -€12,121 | -309.2% |
| Financial income | 75/76B | €26,872 | €70,086 | +€43,214 | +160.8% |
| Recurring financial income | 75 | €26,872 | €70,086 | +€43,214 | +160.8% |
| Financial charges | 65/66B | €1,312 | €1,875 | +€563 | +42.9% |
| Recurring financial charges | 65 | €1,312 | €1,875 | +€563 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €21,639 | €52,170 | +€30,531 | +141.1% |
| Income taxes | 67/77 | €1,995 | €4,783 | +€2,788 | +139.8% |
| Profit (loss) for the period | 9904 | €19,644 | €47,387 | +€27,742 | +141.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,644 | €47,387 | +€27,742 | +141.2% |
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 4 October 2026 via checked.be.