LORIS: 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.
LORIS
Largest movements
- Receivables within one year +€35,947
up €35,947 (+273.7%), from €13,134 to €49,081
of which Trade receivables: +€31,317
- Profit (loss) carried forward +€28,087
up €28,087 (+625.3%), from €4,492 to €32,579
- Tax, wage and social debts +€9,808
up €9,808 (+624.9%), from €1,570 to €11,378
- Trade debts -€1,231
down €1,231 (-66.0%), from €1,863 to €633
- Gross operating margin +€7,294
up €7,294, from -€1,202 to €6,092
- Taxes +€1,499
new in 2025: €1,499
- Other operating charges -€446
no longer reported in 2025 (was €446)
- Financial charges +€337
up €337 (+244.6%), from €138 to €475
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,360 | €49,589 | +€36,229 | +271.2% |
| Current assets | 29/58 | €13,360 | €49,589 | +€36,229 | +271.2% |
| Amounts receivable within one year | 40/41 | €13,134 | €49,081 | +€35,947 | +273.7% |
| Trade receivables | 40 | €12,691 | €44,009 | +€31,317 | +246.8% |
| Other amounts receivable | 41 | €443 | €5,072 | +€4,629 | +1045.7% |
| Cash at bank and in hand | 54/58 | €226 | €508 | +€283 | +125.2% |
| Total equity and liabilities | 10/49 | €13,360 | €49,589 | +€36,229 | +271.2% |
| Equity | 10/15 | €9,492 | €37,579 | +€28,087 | +295.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,492 | €32,579 | +€28,087 | +625.3% |
| Amounts payable | 17/49 | €3,868 | €12,010 | +€8,142 | +210.5% |
| Amounts payable within one year | 42/48 | €3,868 | €12,010 | +€8,142 | +210.5% |
| Trade debts | 44 | €1,863 | €633 | -€1,231 | -66.0% |
| Suppliers | 440/4 | €1,863 | €633 | -€1,231 | -66.0% |
| Taxes, remuneration and social security | 45 | €1,570 | €11,378 | +€9,808 | +624.9% |
| Taxes | 450/3 | €1,570 | €11,378 | +€9,808 | +624.9% |
| Other amounts payable | 47/48 | €435 | - | -€435 | |
| Other operating charges | 640/8 | €446 | - | -€446 | |
| Gross operating margin | 9900 | -€1,202 | €6,092 | +€7,294 | |
| Operating profit (loss) | 9901 | -€1,648 | €6,092 | +€7,740 | |
| Financial charges | 65/66B | €138 | €475 | +€337 | +244.6% |
| Recurring financial charges | 65 | €138 | €475 | +€337 | +244.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,786 | €5,617 | +€7,403 | |
| Income taxes | 67/77 | - | €1,499 | +€1,499 | |
| Profit (loss) for the period | 9904 | -€1,786 | €4,118 | +€5,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,786 | €4,118 | +€5,904 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.