LORÉLIE: 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.
LORÉLIE
Largest movements
- Current investments +€99,314
new in 2025: €99,314
- Cash -€98,682
down €98,682 (-87.5%), from €112,731 to €14,049
mainly Current investments (-€99,314) and Contributions, distributions and other (-€75,181)
- Receivables within one year +€56,922
up €56,922 (+2768.2%), from €2,056 to €58,978
of which Trade receivables: +€56,583
- Deferred charges and accrued income +€30,739
new in 2025: €30,739
- Tangible fixed assets -€12,620
down €12,620 (-55.3%), from €22,805 to €10,185
of which Furniture and vehicles: -€10,596
- Other debts +€40,935
up €40,935 (+218.3%), from €18,748 to €59,683
- Tax, wage and social debts +€29,019
up €29,019 (+12260.4%), from €237 to €29,256
- Reserves -€24,759
down €24,759 (-21.8%), from €113,381 to €88,622
of which Distributable reserves: -€24,759
- Trade debts +€24,428
up €24,428 (+467.4%), from €5,227 to €29,655
- Advances received +€6,050
new in 2025: €6,050
- Gross operating margin +€73,008
up €73,008, from -€2,234 to €70,774
- Taxes +€15,691
up €15,691 (+6629.5%), from €237 to €15,928
- Depreciation -€4,944
down €4,944 (-62.6%), from €7,892 to €2,948
- Financial charges +€951
up €951 (+734.7%), from €129 to €1,080
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 | €142,593 | €218,266 | +€75,673 | +53.1% |
| Fixed assets | 21/28 | €27,805 | €15,185 | -€12,620 | -45.4% |
| Tangible fixed assets | 22/27 | €22,805 | €10,185 | -€12,620 | -55.3% |
| Land and buildings | 22 | €11,080 | €9,682 | -€1,397 | -12.6% |
| Plant, machinery and equipment | 23 | €993 | €366 | -€627 | -63.2% |
| Furniture and vehicles | 24 | €10,732 | €137 | -€10,596 | -98.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €114,787 | €203,080 | +€88,293 | +76.9% |
| Amounts receivable within one year | 40/41 | €2,056 | €58,978 | +€56,922 | +2768.2% |
| Trade receivables | 40 | - | €56,583 | +€56,583 | |
| Other amounts receivable | 41 | €2,056 | €2,395 | +€339 | +16.5% |
| Current investments | 50/53 | - | €99,314 | +€99,314 | |
| Cash at bank and in hand | 54/58 | €112,731 | €14,049 | -€98,682 | -87.5% |
| Deferred charges and accrued income | 490/1 | - | €30,739 | +€30,739 | |
| Total equity and liabilities | 10/49 | €142,593 | €218,266 | +€75,673 | +53.1% |
| Equity | 10/15 | €118,381 | €93,622 | -€24,759 | -20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,381 | €88,622 | -€24,759 | -21.8% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €112,881 | €88,122 | -€24,759 | -21.9% |
| Amounts payable | 17/49 | €24,212 | €124,644 | +€100,432 | +414.8% |
| Amounts payable within one year | 42/48 | €24,212 | €124,644 | +€100,432 | +414.8% |
| Trade debts | 44 | €5,227 | €29,655 | +€24,428 | +467.4% |
| Suppliers | 440/4 | €5,227 | €29,655 | +€24,428 | +467.4% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €237 | €29,256 | +€29,019 | +12260.4% |
| Taxes | 450/3 | €237 | €29,256 | +€29,019 | +12260.4% |
| Other amounts payable | 47/48 | €18,748 | €59,683 | +€40,935 | +218.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,892 | €2,948 | -€4,944 | -62.6% |
| Other operating charges | 640/8 | €1,100 | €396 | -€704 | -64.0% |
| Gross operating margin | 9900 | -€2,234 | €70,774 | +€73,008 | |
| Operating profit (loss) | 9901 | -€11,226 | €67,430 | +€78,656 | |
| Financial income | 75/76B | €128 | - | -€128 | |
| Recurring financial income | 75 | €128 | - | -€128 | |
| Financial charges | 65/66B | €129 | €1,080 | +€951 | +734.7% |
| Recurring financial charges | 65 | €129 | €1,080 | +€951 | +734.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,228 | €66,350 | +€77,577 | |
| Income taxes | 67/77 | €237 | €15,928 | +€15,691 | +6629.5% |
| Profit (loss) for the period | 9904 | -€11,464 | €50,422 | +€61,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,464 | €50,422 | +€61,886 |
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 7 October 2026 via checked.be.