LORIMO: 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.
LORIMO
Largest movements
- Cash +€322,193
up €322,193 (+2213.2%), from €14,558 to €336,751
mainly Debts after one year (+€326,277) and Depreciation (+€85,771)
- Tangible fixed assets -€75,283
down €75,283 (-4.5%), from €1.7m to €1.6m
of which Land and buildings: -€64,638
- Debts after one year +€326,277
up €326,277 (+77.5%), from €420,780 to €747,057
of which Financial debts: +€326,277
- Other debts -€80,380
down €80,380 (-9.3%), from €861,290 to €780,911
- Current portion of long-term debt -€23,113
down €23,113 (-44.6%), from €51,836 to €28,723
- Gross operating margin -€3,975
down €3,975 (-3.4%), from €118,149 to €114,174
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 | €1,704,267 | €1,951,164 | +€246,896 | +14.5% |
| Fixed assets | 21/28 | €1,681,249 | €1,605,966 | -€75,283 | -4.5% |
| Tangible fixed assets | 22/27 | €1,681,049 | €1,605,766 | -€75,283 | -4.5% |
| Land and buildings | 22 | €1,657,398 | €1,592,759 | -€64,638 | -3.9% |
| Furniture and vehicles | 24 | €23,651 | €13,007 | -€10,645 | -45.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €23,018 | €345,197 | +€322,179 | +1399.7% |
| Cash at bank and in hand | 54/58 | €14,558 | €336,751 | +€322,193 | +2213.2% |
| Deferred charges and accrued income | 490/1 | €8,460 | €8,446 | -€14 | -0.2% |
| Total equity and liabilities | 10/49 | €1,704,267 | €1,951,164 | +€246,896 | +14.5% |
| Equity | 10/15 | €361,953 | €368,385 | +€6,432 | +1.8% |
| Contributions | 10/11 | €412,150 | €412,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,197 | -€43,765 | +€6,432 | +12.8% |
| Amounts payable | 17/49 | €1,342,315 | €1,582,779 | +€240,464 | +17.9% |
| Amounts payable after more than one year | 17 | €420,780 | €747,057 | +€326,277 | +77.5% |
| Financial debts | 170/4 | €30,780 | €357,057 | +€326,277 | +1060.0% |
| Other amounts payable | 178/9 | €390,000 | €390,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €915,508 | €831,085 | -€84,423 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €51,836 | €28,723 | -€23,113 | -44.6% |
| Trade debts | 44 | €2,209 | €21,273 | +€19,064 | +863.1% |
| Suppliers | 440/4 | €2,209 | €21,273 | +€19,064 | +863.1% |
| Taxes, remuneration and social security | 45 | €173 | €178 | +€5 | +2.8% |
| Taxes | 450/3 | €173 | €178 | +€5 | +2.8% |
| Other amounts payable | 47/48 | €861,290 | €780,911 | -€80,380 | -9.3% |
| Accrued charges and deferred income | 492/3 | €6,026 | €4,637 | -€1,389 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,903 | €85,771 | -€1,131 | -1.3% |
| Other operating charges | 640/8 | €19,452 | €20,086 | +€634 | +3.3% |
| Gross operating margin | 9900 | €118,149 | €114,174 | -€3,975 | -3.4% |
| Operating profit (loss) | 9901 | €11,794 | €8,317 | -€3,478 | -29.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,702 | €1,706 | -€995 | -36.8% |
| Recurring financial charges | 65 | €2,702 | €1,706 | -€995 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €9,093 | €6,610 | -€2,482 | -27.3% |
| Income taxes | 67/77 | €173 | €178 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | €8,919 | €6,432 | -€2,487 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,919 | €6,432 | -€2,487 | -27.9% |
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 8 October 2026 via checked.be.