Loriens: 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.
Loriens
Largest movements
- Tangible fixed assets +€219,576
up €219,576 (+512.1%), from €42,879 to €262,455
of which Land and buildings: +€230,896
- Receivables within one year +€70,376
up €70,376 (+398.9%), from €17,641 to €88,017
of which Other amounts receivable: +€76,043
- Cash -€24,945
down €24,945 (-46.9%), from €53,166 to €28,221
mainly Investment in fixed assets (net) (-€236,900) and Receivables within one year (-€70,376)
- Debts after one year +€217,218
new in 2025: €217,218
- Other debts +€99,614
up €99,614 (+1605.5%), from €6,205 to €105,818
- Profit (loss) carried forward -€27,273
down €27,273 (-48.2%), from €56,613 to €29,340
- Tax, wage and social debts -€12,722
down €12,722 (-63.1%), from €20,165 to €7,443
of which Taxes: -€14,541
- Current portion of long-term debt -€9,501
down €9,501 (-44.2%), from €21,497 to €11,996
- Staff costs +€48,576
up €48,576 (+146.0%), from €33,282 to €81,858
- Gross operating margin +€34,028
up €34,028 (+45.1%), from €75,448 to €109,476
- Other operating charges +€29,062
up €29,062 (+2198.9%), from €1,322 to €30,384
- Depreciation +€6,271
up €6,271 (+56.7%), from €11,053 to €17,324
- Taxes -€5,799
down €5,799 (-98.7%), from €5,876 to €77
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 | €113,686 | €379,140 | +€265,454 | +233.5% |
| Fixed assets | 21/28 | €42,879 | €262,455 | +€219,576 | +512.1% |
| Tangible fixed assets | 22/27 | €42,879 | €262,455 | +€219,576 | +512.1% |
| Land and buildings | 22 | - | €230,896 | +€230,896 | |
| Plant, machinery and equipment | 23 | €1,344 | €573 | -€771 | -57.4% |
| Furniture and vehicles | 24 | €41,535 | €30,986 | -€10,549 | -25.4% |
| Current assets | 29/58 | €70,807 | €116,684 | +€45,877 | +64.8% |
| Amounts receivable within one year | 40/41 | €17,641 | €88,017 | +€70,376 | +398.9% |
| Trade receivables | 40 | €6,638 | €971 | -€5,667 | -85.4% |
| Other amounts receivable | 41 | €11,003 | €87,046 | +€76,043 | +691.1% |
| Cash at bank and in hand | 54/58 | €53,166 | €28,221 | -€24,945 | -46.9% |
| Deferred charges and accrued income | 490/1 | - | €446 | +€446 | |
| Total equity and liabilities | 10/49 | €113,686 | €379,140 | +€265,454 | +233.5% |
| Equity | 10/15 | €61,613 | €34,340 | -€27,273 | -44.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,613 | €29,340 | -€27,273 | -48.2% |
| Amounts payable | 17/49 | €52,073 | €344,799 | +€292,727 | +562.2% |
| Amounts payable after more than one year | 17 | - | €217,218 | +€217,218 | |
| Financial debts | 170/4 | - | €217,218 | +€217,218 | |
| Amounts payable within one year | 42/48 | €52,073 | €127,582 | +€75,509 | +145.0% |
| Current portion of amounts payable after more than one year | 42 | €21,497 | €11,996 | -€9,501 | -44.2% |
| Trade debts | 44 | €4,206 | €2,325 | -€1,882 | -44.7% |
| Suppliers | 440/4 | €4,206 | €2,325 | -€1,882 | -44.7% |
| Taxes, remuneration and social security | 45 | €20,165 | €7,443 | -€12,722 | -63.1% |
| Taxes | 450/3 | €15,661 | €1,120 | -€14,541 | -92.8% |
| Remuneration and social security | 454/9 | €4,505 | €6,323 | +€1,819 | +40.4% |
| Other amounts payable | 47/48 | €6,205 | €105,818 | +€99,614 | +1605.5% |
| Remuneration, social security and pensions | 62 | €33,282 | €81,858 | +€48,576 | +146.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,053 | €17,324 | +€6,271 | +56.7% |
| Other operating charges | 640/8 | €1,322 | €30,384 | +€29,062 | +2198.9% |
| Gross operating margin | 9900 | €75,448 | €109,476 | +€34,028 | +45.1% |
| Operating profit (loss) | 9901 | €29,791 | -€20,090 | -€49,881 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €2,261 | €7,106 | +€4,846 | +214.3% |
| Recurring financial charges | 65 | €2,261 | €7,106 | +€4,846 | +214.3% |
| Profit (loss) for the period before taxes | 9903 | €27,539 | -€27,196 | -€54,735 | |
| Income taxes | 67/77 | €5,876 | €77 | -€5,799 | -98.7% |
| Profit (loss) for the period | 9904 | €21,664 | -€27,273 | -€48,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,664 | -€27,273 | -€48,937 |
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 12 October 2026 via checked.be.