Lorge & Associés: what changed
Lorge & Associés
Largest movements
- Cash +€8,767
up €8,767 (+118%), from €7,453 to €16,219
mainly Net result for the year (+€3,886) and Depreciation (+€2,327)
- Tangible fixed assets -€2,327
down €2,327 (-42.3%), from €5,501 to €3,173
- Receivables within one year -€1,953
down €1,953 (-85.3%), from €2,290 to €336
of which Other amounts receivable: -€2,256
- Deferred charges and accrued income -€461
no longer reported in 2025 (was €461)
- Profit (loss) carried forward +€3,886
up €3,886 (+15.3%), from -€25,472 to -€21,586
- Trade debts -€2,627
down €2,627 (-49.4%), from €5,314 to €2,686
- Tax, wage and social debts +€1,967
up €1,967 (+33.4%), from €5,892 to €7,858
- Other debts +€800
new in 2025: €800
- Gross operating margin +€27,585
up €27,585, from -€18,953 to €8,632
- Depreciation +€1,019
up €1,019 (+77.8%), from €1,309 to €2,327
- Taxes +€571
new in 2025: €571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,734 | €19,759 | +€4,025 | +25.6% |
| Fixed assets | 21/28 | €5,531 | €3,203 | -€2,327 | -42.1% |
| Tangible fixed assets | 22/27 | €5,501 | €3,173 | -€2,327 | -42.3% |
| Furniture and vehicles | 24 | €5,501 | €3,173 | -€2,327 | -42.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €10,203 | €16,556 | +€6,353 | +62.3% |
| Amounts receivable within one year | 40/41 | €2,290 | €336 | -€1,953 | -85.3% |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | €2,290 | €34 | -€2,256 | -98.5% |
| Cash at bank and in hand | 54/58 | €7,453 | €16,219 | +€8,767 | +118% |
| Deferred charges and accrued income | 490/1 | €461 | - | -€461 | |
| Total equity and liabilities | 10/49 | €15,734 | €19,759 | +€4,025 | +25.6% |
| Equity | 10/15 | €4,528 | €8,414 | +€3,886 | +85.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,472 | -€21,586 | +€3,886 | +15.3% |
| Amounts payable | 17/49 | €11,206 | €11,345 | +€139 | +1.2% |
| Amounts payable within one year | 42/48 | €11,206 | €11,345 | +€139 | +1.2% |
| Trade debts | 44 | €5,314 | €2,686 | -€2,627 | -49.4% |
| Suppliers | 440/4 | €5,314 | €2,686 | -€2,627 | -49.4% |
| Taxes, remuneration and social security | 45 | €5,892 | €7,858 | +€1,967 | +33.4% |
| Taxes | 450/3 | €5,892 | €7,858 | +€1,967 | +33.4% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,309 | €2,327 | +€1,019 | +77.8% |
| Other operating charges | 640/8 | €1,742 | €1,639 | -€103 | -5.9% |
| Gross operating margin | 9900 | -€18,953 | €8,632 | +€27,585 | |
| Operating profit (loss) | 9901 | -€22,003 | €4,666 | +€26,669 | |
| Financial income | 75/76B | €3 | €3 | -€0 | -6.0% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -6.0% |
| Financial charges | 65/66B | €366 | €211 | -€155 | -42.2% |
| Recurring financial charges | 65 | €366 | €211 | -€155 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,366 | €4,458 | +€26,824 | |
| Income taxes | 67/77 | - | €571 | +€571 | |
| Profit (loss) for the period | 9904 | -€22,366 | €3,886 | +€26,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,366 | €3,886 | +€26,252 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.