LORIC & CO: 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.
LORIC & CO
Largest movements
- Cash -€14,432
no longer reported in 2025 (was €14,432)
mainly Other debts (-€9,350) and Net result for the year (-€6,300)
- Receivables within one year -€6,391
down €6,391 (-34.2%), from €18,701 to €12,310
- Current investments +€5,081
new in 2025: €5,081
- Tangible fixed assets -€350
down €350 (-44.5%), from €787 to €437
- Other debts -€9,350
down €9,350 (-87.5%), from €10,690 to €1,340
- Profit (loss) carried forward -€6,300
down €6,300 (-699.2%), from -€901 to -€7,201
- Gross operating margin -€7,538
down €7,538, from €2,005 to -€5,533
- Purchases and services -€6,829
down €6,829 (-12.5%), from €54,423 to €47,594
- Depreciation +€219
up €219 (+167.2%), from €131 to €350
- Financial income +€76
up €76 (+1520.0%), from €5 to €81
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 | €34,655 | €18,668 | -€15,987 | -46.1% |
| Fixed assets | 21/28 | €787 | €437 | -€350 | -44.5% |
| Tangible fixed assets | 22/27 | €787 | €437 | -€350 | -44.5% |
| Plant, machinery and equipment | 23 | €787 | €437 | -€350 | -44.5% |
| Current assets | 29/58 | €33,868 | €18,231 | -€15,637 | -46.2% |
| Amounts receivable within one year | 40/41 | €18,701 | €12,310 | -€6,391 | -34.2% |
| Trade receivables | 40 | €18,701 | €12,310 | -€6,391 | -34.2% |
| Current investments | 50/53 | - | €5,081 | +€5,081 | |
| Cash at bank and in hand | 54/58 | €14,432 | - | -€14,432 | |
| Deferred charges and accrued income | 490/1 | €735 | €840 | +€105 | +14.3% |
| Total equity and liabilities | 10/49 | €34,655 | €18,668 | -€15,987 | -46.1% |
| Equity | 10/15 | €19,559 | €13,259 | -€6,300 | -32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€901 | -€7,201 | -€6,300 | -699.2% |
| Amounts payable | 17/49 | €15,096 | €5,409 | -€9,687 | -64.2% |
| Amounts payable within one year | 42/48 | €15,096 | €5,403 | -€9,693 | -64.2% |
| Financial debts | 43 | €27 | €14 | -€13 | -48.1% |
| Credit institutions | 430/8 | €27 | €14 | -€13 | -48.1% |
| Trade debts | 44 | €2,171 | €1,927 | -€244 | -11.2% |
| Suppliers | 440/4 | €2,171 | €1,927 | -€244 | -11.2% |
| Taxes, remuneration and social security | 45 | €2,208 | €2,122 | -€86 | -3.9% |
| Taxes | 450/3 | €2,208 | €2,122 | -€86 | -3.9% |
| Other amounts payable | 47/48 | €10,690 | €1,340 | -€9,350 | -87.5% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Goods, raw materials, services and sundry goods | 60/61 | €54,423 | €47,594 | -€6,829 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €350 | +€219 | +167.2% |
| Other operating charges | 640/8 | €387 | €396 | +€9 | +2.3% |
| Gross operating margin | 9900 | €2,005 | -€5,533 | -€7,538 | |
| Operating profit (loss) | 9901 | €1,487 | -€6,279 | -€7,766 | |
| Financial income | 75/76B | €5 | €81 | +€76 | +1520.0% |
| Recurring financial income | 75 | €5 | €81 | +€76 | +1520.0% |
| Financial charges | 65/66B | €58 | €78 | +€20 | +34.5% |
| Recurring financial charges | 65 | €58 | €78 | +€20 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €1,434 | -€6,276 | -€7,710 | |
| Income taxes | 67/77 | €1 | €24 | +€23 | +2300.0% |
| Profit (loss) for the period | 9904 | €1,433 | -€6,300 | -€7,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,433 | -€6,300 | -€7,733 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.