LORENT PNEUS: 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.
LORENT PNEUS
Largest movements
- Receivables within one year +€7,622
up €7,622 (+49.2%), from €15,501 to €23,123
of which Other amounts receivable: +€8,229
- Cash -€6,763
down €6,763 (-14.4%), from €46,974 to €40,211
mainly Tax, wage and social debts (-€14,786) and Receivables within one year (-€7,622)
- Stocks and contracts +€5,322
up €5,322 (+32.6%), from €16,344 to €21,666
- Tangible fixed assets -€1,999
down €1,999 (-17.3%), from €11,576 to €9,577
of which Plant, machinery and equipment: -€2,273
- Trade debts +€14,931
up €14,931 (+75.0%), from €19,903 to €34,834
- Tax, wage and social debts -€14,786
down €14,786 (-69.9%), from €21,143 to €6,357
of which Taxes: -€15,487
- Reserves +€6,000
up €6,000 (+18.8%), from €31,855 to €37,855
of which Distributable reserves: +€6,000
- Other debts -€1,984
down €1,984 (-47.8%), from €4,148 to €2,164
- Staff costs +€10,793
up €10,793 (+123%), from €8,760 to €19,553
- Gross operating margin +€5,216
up €5,216 (+18.6%), from €28,075 to €33,291
- Taxes -€1,290
down €1,290 (-34.3%), from €3,764 to €2,474
- Depreciation -€649
down €649 (-19.9%), from €3,256 to €2,607
- Financial charges -€407
down €407 (-44.2%), from €922 to €515
of which Non-recurring financial charges: -€373
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 | €92,201 | €96,794 | +€4,592 | +5.0% |
| Fixed assets | 21/28 | €11,646 | €9,647 | -€1,999 | -17.2% |
| Tangible fixed assets | 22/27 | €11,576 | €9,577 | -€1,999 | -17.3% |
| Land and buildings | 22 | €3,814 | €3,726 | -€88 | -2.3% |
| Plant, machinery and equipment | 23 | €7,381 | €5,108 | -€2,273 | -30.8% |
| Furniture and vehicles | 24 | €381 | €743 | +€363 | +95.3% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €80,556 | €87,147 | +€6,592 | +8.2% |
| Stocks and contracts in progress | 3 | €16,344 | €21,666 | +€5,322 | +32.6% |
| Stocks | 30/36 | €16,344 | €21,666 | +€5,322 | +32.6% |
| Amounts receivable within one year | 40/41 | €15,501 | €23,123 | +€7,622 | +49.2% |
| Trade receivables | 40 | €15,499 | €14,893 | -€606 | -3.9% |
| Other amounts receivable | 41 | €1 | €8,230 | +€8,229 | +591,985% |
| Cash at bank and in hand | 54/58 | €46,974 | €40,211 | -€6,763 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,737 | €2,147 | +€410 | +23.6% |
| Total equity and liabilities | 10/49 | €92,201 | €96,794 | +€4,592 | +5.0% |
| Equity | 10/15 | €42,008 | €48,428 | +€6,420 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,855 | €37,855 | +€6,000 | +18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €995 | €995 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €35,000 | +€6,000 | +20.7% |
| Profit (loss) carried forward | 14 | €3,953 | €4,373 | +€420 | +10.6% |
| Amounts payable | 17/49 | €50,194 | €48,366 | -€1,828 | -3.6% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,194 | €43,355 | -€1,839 | -4.1% |
| Trade debts | 44 | €19,903 | €34,834 | +€14,931 | +75.0% |
| Suppliers | 440/4 | €19,903 | €34,834 | +€14,931 | +75.0% |
| Taxes, remuneration and social security | 45 | €21,143 | €6,357 | -€14,786 | -69.9% |
| Taxes | 450/3 | €19,312 | €3,825 | -€15,487 | -80.2% |
| Remuneration and social security | 454/9 | €1,831 | €2,531 | +€701 | +38.3% |
| Other amounts payable | 47/48 | €4,148 | €2,164 | -€1,984 | -47.8% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | €8,760 | €19,553 | +€10,793 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,256 | €2,607 | -€649 | -19.9% |
| Other operating charges | 640/8 | €1,784 | €1,800 | +€16 | +0.9% |
| Gross operating margin | 9900 | €28,075 | €33,291 | +€5,216 | +18.6% |
| Operating profit (loss) | 9901 | €14,275 | €9,331 | -€4,944 | -34.6% |
| Financial income | 75/76B | €0 | €78 | +€78 | +781,200% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +781,200% |
| Financial charges | 65/66B | €922 | €515 | -€407 | -44.2% |
| Recurring financial charges | 65 | €549 | €515 | -€34 | -6.3% |
| Non-recurring financial charges | 66B | €373 | - | -€373 | |
| Profit (loss) for the period before taxes | 9903 | €13,353 | €8,894 | -€4,459 | -33.4% |
| Income taxes | 67/77 | €3,764 | €2,474 | -€1,290 | -34.3% |
| Profit (loss) for the period | 9904 | €9,590 | €6,420 | -€3,169 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,590 | €6,420 | -€3,169 | -33.0% |
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 21 October 2026 via checked.be.