LORENT TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€34,173
up €34,173 (+15.7%), from €218,323 to €252,496
of which Furniture and vehicles: +€93,901
- Receivables within one year -€23,578
down €23,578 (-64.6%), from €36,497 to €12,919
- Cash -€13,533
down €13,533 (-31.5%), from €42,932 to €29,400
mainly Investment in fixed assets (net) (-€122,824) and Contributions, distributions and other (-€46,000)
- Deferred charges and accrued income -€4,381
down €4,381 (-91.2%), from €4,805 to €424
- Other debts +€68,626
up €68,626 (+909.1%), from €7,549 to €76,174
- Current portion of long-term debt -€26,637
down €26,637 (-33.6%), from €79,232 to €52,595
- Profit (loss) carried forward -€20,243
down €20,243 (-84.4%), from €23,973 to €3,730
- Tax, wage and social debts -€15,392
down €15,392 (-28.4%), from €54,128 to €38,736
of which Remuneration and social security: -€7,940
- Debts after one year -€13,023
down €13,023 (-13.4%), from €97,100 to €84,077
- Gross operating margin +€186,164
up €186,164 (+67.0%), from €277,805 to €463,969
- Staff costs +€93,918
up €93,918 (+59.1%), from €158,982 to €252,901
- Other operating charges +€36,067
up €36,067 (+80.3%), from €44,898 to €80,965
- Depreciation +€32,071
up €32,071 (+56.8%), from €56,445 to €88,516
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 | €302,827 | €295,643 | -€7,184 | -2.4% |
| Fixed assets | 21/28 | €218,593 | €252,901 | +€34,308 | +15.7% |
| Tangible fixed assets | 22/27 | €218,323 | €252,496 | +€34,173 | +15.7% |
| Plant, machinery and equipment | 23 | €4,756 | €2,941 | -€1,815 | -38.2% |
| Furniture and vehicles | 24 | €68,756 | €162,657 | +€93,901 | +136.6% |
| Leasing and similar rights | 25 | €144,811 | €86,898 | -€57,913 | -40.0% |
| Financial fixed assets | 28 | €270 | €405 | +€135 | +50.0% |
| Current assets | 29/58 | €84,234 | €42,742 | -€41,492 | -49.3% |
| Amounts receivable within one year | 40/41 | €36,497 | €12,919 | -€23,578 | -64.6% |
| Trade receivables | 40 | €36,497 | €12,919 | -€23,578 | -64.6% |
| Cash at bank and in hand | 54/58 | €42,932 | €29,400 | -€13,533 | -31.5% |
| Deferred charges and accrued income | 490/1 | €4,805 | €424 | -€4,381 | -91.2% |
| Total equity and liabilities | 10/49 | €302,827 | €295,643 | -€7,184 | -2.4% |
| Equity | 10/15 | €42,573 | €22,330 | -€20,243 | -47.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,973 | €3,730 | -€20,243 | -84.4% |
| Amounts payable | 17/49 | €260,254 | €273,313 | +€13,059 | +5.0% |
| Amounts payable after more than one year | 17 | €97,100 | €84,077 | -€13,023 | -13.4% |
| Financial debts | 170/4 | €97,100 | €84,077 | -€13,023 | -13.4% |
| Amounts payable within one year | 42/48 | €163,154 | €189,236 | +€26,082 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €79,232 | €52,595 | -€26,637 | -33.6% |
| Trade debts | 44 | €22,245 | €21,731 | -€514 | -2.3% |
| Suppliers | 440/4 | €22,245 | €21,731 | -€514 | -2.3% |
| Taxes, remuneration and social security | 45 | €54,128 | €38,736 | -€15,392 | -28.4% |
| Taxes | 450/3 | €21,528 | €14,075 | -€7,452 | -34.6% |
| Remuneration and social security | 454/9 | €32,601 | €24,661 | -€7,940 | -24.4% |
| Other amounts payable | 47/48 | €7,549 | €76,174 | +€68,626 | +909.1% |
| Remuneration, social security and pensions | 62 | €158,982 | €252,901 | +€93,918 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,445 | €88,516 | +€32,071 | +56.8% |
| Other operating charges | 640/8 | €44,898 | €80,965 | +€36,067 | +80.3% |
| Non-recurring operating charges | 66A | - | €1,068 | +€1,068 | |
| Gross operating margin | 9900 | €277,805 | €463,969 | +€186,164 | +67.0% |
| Operating profit (loss) | 9901 | €17,479 | €40,520 | +€23,040 | +131.8% |
| Financial charges | 65/66B | €10,243 | €12,875 | +€2,632 | +25.7% |
| Recurring financial charges | 65 | €10,243 | €12,875 | +€2,632 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €7,237 | €27,645 | +€20,408 | +282.0% |
| Income taxes | 67/77 | €2,860 | €1,888 | -€972 | -34.0% |
| Profit (loss) for the period | 9904 | €4,377 | €25,757 | +€21,380 | +488.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,377 | €25,757 | +€21,380 | +488.5% |
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 11 October 2026 via checked.be.