LoRiMa Consulting: 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.
LoRiMa Consulting
Largest movements
- Tangible fixed assets -€70,282
down €70,282 (-8.1%), from €862,942 to €792,661
of which Land and buildings: -€53,255
- Debts after one year -€60,614
down €60,614 (-32.3%), from €187,463 to €126,850
- Short-term financial debts -€42,156
down €42,156 (-100.0%), from €42,156 to €0
- Other debts +€16,437
up €16,437 (+20.8%), from €78,946 to €95,383
- Reserves +€10,817
up €10,817 (+2.6%), from €419,063 to €429,881
of which Distributable reserves: +€10,817
- Current portion of long-term debt -€10,216
down €10,216 (-14.4%), from €70,829 to €60,614
- Gross operating margin -€159,291
down €159,291 (-44.4%), from €358,860 to €199,569
- Taxes -€48,714
down €48,714 (-50.8%), from €95,818 to €47,103
- Depreciation -€24,622
down €24,622 (-25.5%), from €96,480 to €71,858
- Financial charges -€13,793
down €13,793 (-54.1%), from €25,499 to €11,705
- Other operating charges -€13,505
down €13,505 (-66.4%), from €20,345 to €6,839
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 | €1,000,142 | €914,811 | -€85,331 | -8.5% |
| Fixed assets | 21/28 | €863,192 | €792,911 | -€70,282 | -8.1% |
| Tangible fixed assets | 22/27 | €862,942 | €792,661 | -€70,282 | -8.1% |
| Land and buildings | 22 | €811,943 | €758,688 | -€53,255 | -6.6% |
| Furniture and vehicles | 24 | €50,999 | €33,973 | -€17,027 | -33.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €136,949 | €121,900 | -€15,049 | -11.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €51,132 | €49,567 | -€1,565 | -3.1% |
| Trade receivables | 40 | €50,497 | €48,888 | -€1,609 | -3.2% |
| Other amounts receivable | 41 | €635 | €680 | +€44 | +7.0% |
| Cash at bank and in hand | 54/58 | €73,213 | €67,801 | -€5,412 | -7.4% |
| Deferred charges and accrued income | 490/1 | €12,604 | €4,532 | -€8,072 | -64.0% |
| Total equity and liabilities | 10/49 | €1,000,142 | €914,811 | -€85,331 | -8.5% |
| Equity | 10/15 | €549,189 | €560,006 | +€10,817 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €419,063 | €429,881 | +€10,817 | +2.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €419,063 | €429,881 | +€10,817 | +2.6% |
| Profit (loss) carried forward | 14 | €123,925 | €123,925 | = | 0.0% |
| Amounts payable | 17/49 | €450,953 | €354,805 | -€96,148 | -21.3% |
| Amounts payable after more than one year | 17 | €187,463 | €126,850 | -€60,614 | -32.3% |
| Financial debts | 170/4 | €187,463 | €126,850 | -€60,614 | -32.3% |
| Amounts payable within one year | 42/48 | €253,851 | €217,619 | -€36,231 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €70,829 | €60,614 | -€10,216 | -14.4% |
| Financial debts | 43 | €42,156 | €0 | -€42,156 | -100.0% |
| Credit institutions | 430/8 | €42,156 | €0 | -€42,156 | -100.0% |
| Trade debts | 44 | €9,792 | €5,265 | -€4,526 | -46.2% |
| Suppliers | 440/4 | €9,792 | €5,265 | -€4,526 | -46.2% |
| Taxes, remuneration and social security | 45 | €52,128 | €56,357 | +€4,229 | +8.1% |
| Taxes | 450/3 | €46,128 | €56,357 | +€10,229 | +22.2% |
| Remuneration and social security | 454/9 | €6,000 | €0 | -€6,000 | -100.0% |
| Other amounts payable | 47/48 | €78,946 | €95,383 | +€16,437 | +20.8% |
| Accrued charges and deferred income | 492/3 | €9,639 | €10,336 | +€697 | +7.2% |
| Non-recurring operating income | 76A | €184,486 | €0 | -€184,486 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,480 | €71,858 | -€24,622 | -25.5% |
| Other operating charges | 640/8 | €20,345 | €6,839 | -€13,505 | -66.4% |
| Non-recurring operating charges | 66A | €0 | €1,738 | +€1,738 | |
| Gross operating margin | 9900 | €358,860 | €199,569 | -€159,291 | -44.4% |
| Operating profit (loss) | 9901 | €242,035 | €119,133 | -€122,902 | -50.8% |
| Financial income | 75/76B | €3,485 | €492 | -€2,992 | -85.9% |
| Recurring financial income | 75 | €3,485 | €492 | -€2,992 | -85.9% |
| Financial charges | 65/66B | €25,499 | €11,705 | -€13,793 | -54.1% |
| Recurring financial charges | 65 | €25,499 | €11,705 | -€13,793 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €220,021 | €107,920 | -€112,101 | -51.0% |
| Income taxes | 67/77 | €95,818 | €47,103 | -€48,714 | -50.8% |
| Profit (loss) for the period | 9904 | €124,203 | €60,817 | -€63,386 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,203 | €60,817 | -€63,386 | -51.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.