LORIA CALOGERO: what changed
LORIA CALOGERO
Largest movements
- Cash -€3,133
down €3,133 (-32.9%), from €9,525 to €6,392
mainly Net result for the year (-€13,461) and Other debts (-€778)
- Receivables within one year -€183
down €183 (-28.2%), from €650 to €467
of which Other amounts receivable: -€437
- Profit (loss) carried forward -€13,461
down €13,461 (-67.2%), from -€20,030 to -€33,491
- Tax, wage and social debts +€6,813
up €6,813 (+454%), from €1,500 to €8,313
of which Remuneration and social security: +€7,439
- Trade debts +€4,259
up €4,259 (+403%), from €1,056 to €5,315
- Other debts -€778
down €778 (-4.4%), from €17,495 to €16,717
- Staff costs +€31,097
new in 2025: €31,097
- Gross operating margin +€24,522
up €24,522, from -€5,804 to €18,718
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 | €12,421 | €9,254 | -€3,167 | -25.5% |
| Fixed assets | 21/28 | €2,169 | €2,197 | +€28 | +1.3% |
| Financial fixed assets | 28 | €2,169 | €2,197 | +€28 | +1.3% |
| Current assets | 29/58 | €10,252 | €7,057 | -€3,195 | -31.2% |
| Stocks and contracts in progress | 3 | €77 | €199 | +€122 | +158% |
| Stocks | 30/36 | €77 | €199 | +€122 | +158% |
| Amounts receivable within one year | 40/41 | €650 | €467 | -€183 | -28.2% |
| Trade receivables | 40 | €155 | €408 | +€253 | +164% |
| Other amounts receivable | 41 | €495 | €59 | -€437 | -88.1% |
| Cash at bank and in hand | 54/58 | €9,525 | €6,392 | -€3,133 | -32.9% |
| Total equity and liabilities | 10/49 | €12,421 | €9,254 | -€3,167 | -25.5% |
| Equity | 10/15 | -€7,630 | -€21,091 | -€13,461 | -176% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,030 | -€33,491 | -€13,461 | -67.2% |
| Amounts payable | 17/49 | €20,051 | €30,345 | +€10,295 | +51.3% |
| Amounts payable within one year | 42/48 | €20,051 | €30,345 | +€10,295 | +51.3% |
| Trade debts | 44 | €1,056 | €5,315 | +€4,259 | +403% |
| Suppliers | 440/4 | €1,056 | €5,315 | +€4,259 | +403% |
| Taxes, remuneration and social security | 45 | €1,500 | €8,313 | +€6,813 | +454% |
| Taxes | 450/3 | €1,500 | €874 | -€626 | -41.7% |
| Remuneration and social security | 454/9 | - | €7,439 | +€7,439 | |
| Other amounts payable | 47/48 | €17,495 | €16,717 | -€778 | -4.4% |
| Remuneration, social security and pensions | 62 | - | €31,097 | +€31,097 | |
| Other operating charges | 640/8 | €678 | €678 | = | 0.0% |
| Gross operating margin | 9900 | -€5,804 | €18,718 | +€24,522 | |
| Operating profit (loss) | 9901 | -€6,482 | -€13,057 | -€6,575 | -101% |
| Financial charges | 65/66B | €473 | €404 | -€68 | -14.4% |
| Recurring financial charges | 65 | €473 | €404 | -€68 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,954 | -€13,461 | -€6,507 | -93.6% |
| Profit (loss) for the period | 9904 | -€6,954 | -€13,461 | -€6,507 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,954 | -€13,461 | -€6,507 | -93.6% |
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 1 November 2026 via checked.be.