Lorent&Lorent: 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.
Lorent&Lorent
Largest movements
- Cash +€48,248
up €48,248 (+47.9%), from €100,665 to €148,913
mainly Net result for the year (+€49,239) and Other debts (+€42,660)
- Receivables within one year +€2,147
up €2,147 (+10.4%), from €20,550 to €22,697
of which Trade receivables: +€2,430
- Other debts +€42,660
up €42,660 (+321.8%), from €13,257 to €55,918
- Tax, wage and social debts +€4,489
up €4,489 (+38.6%), from €11,618 to €16,107
- Gross operating margin +€4,497
up €4,497 (+6.4%), from €69,791 to €74,288
- Taxes +€1,431
up €1,431 (+6.4%), from €22,205 to €23,636
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 | €140,119 | €189,255 | +€49,136 | +35.1% |
| Fixed assets | 21/28 | €18,625 | €17,563 | -€1,063 | -5.7% |
| Tangible fixed assets | 22/27 | €18,625 | €17,563 | -€1,063 | -5.7% |
| Land and buildings | 22 | €18,625 | €17,563 | -€1,063 | -5.7% |
| Current assets | 29/58 | €121,494 | €171,693 | +€50,199 | +41.3% |
| Amounts receivable within one year | 40/41 | €20,550 | €22,697 | +€2,147 | +10.4% |
| Trade receivables | 40 | €19,050 | €21,480 | +€2,430 | +12.8% |
| Other amounts receivable | 41 | €1,500 | €1,217 | -€283 | -18.9% |
| Cash at bank and in hand | 54/58 | €100,665 | €148,913 | +€48,248 | +47.9% |
| Deferred charges and accrued income | 490/1 | €279 | €83 | -€196 | -70.2% |
| Total equity and liabilities | 10/49 | €140,119 | €189,255 | +€49,136 | +35.1% |
| Equity | 10/15 | €115,110 | €116,496 | +€1,386 | +1.2% |
| Reserves | 13 | €115,110 | €116,496 | +€1,386 | +1.2% |
| Distributable reserves | 133 | €115,110 | €116,496 | +€1,386 | +1.2% |
| Amounts payable | 17/49 | €25,009 | €72,759 | +€47,750 | +190.9% |
| Amounts payable within one year | 42/48 | €25,009 | €72,759 | +€47,750 | +190.9% |
| Trade debts | 44 | €133 | €734 | +€601 | +450.4% |
| Suppliers | 440/4 | €133 | €734 | +€601 | +450.4% |
| Taxes, remuneration and social security | 45 | €11,618 | €16,107 | +€4,489 | +38.6% |
| Taxes | 450/3 | €11,618 | €16,107 | +€4,489 | +38.6% |
| Other amounts payable | 47/48 | €13,257 | €55,918 | +€42,660 | +321.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,063 | = | 0.0% |
| Other operating charges | 640/8 | €229 | €236 | +€7 | +3.3% |
| Gross operating margin | 9900 | €69,791 | €74,288 | +€4,497 | +6.4% |
| Operating profit (loss) | 9901 | €68,500 | €72,989 | +€4,489 | +6.6% |
| Financial charges | 65/66B | €119 | €114 | -€5 | -4.4% |
| Recurring financial charges | 65 | €119 | €114 | -€5 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €68,381 | €72,875 | +€4,495 | +6.6% |
| Income taxes | 67/77 | €22,205 | €23,636 | +€1,431 | +6.4% |
| Profit (loss) for the period | 9904 | €46,176 | €49,239 | +€3,063 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,176 | €49,239 | +€3,063 | +6.6% |
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 30 September 2026 via checked.be.