LORIS INVEST: what changed
What changed
LORIS INVEST
filed annual accounts (NBB)
Net result for the year
€18,224
2024 · €82,931-€64,707
Equity
€2.1m
2024 · €2.1m+€18,224
Cash
€26,501
2024 · €28,934-€2,433
Balance sheet total
€3.2m
2024 · €3.0m+€153,217
Largest movements
Assets
- Tangible fixed assets +€209,846
up €209,846 (+7.8%), from €2.7m to €2.9m
of which Land and buildings: +€214,346
- Receivables within one year -€55,818
down €55,818 (-84.9%), from €65,761 to €9,942
of which Other amounts receivable: -€30,818
Equity and liabilities
- Debts after one year +€141,832
up €141,832 (+18.8%), from €752,791 to €894,623
Income statement
- Gross operating margin -€75,123
down €75,123 (-37.1%), from €202,692 to €127,568
- Taxes -€18,611
down €18,611 (-76.2%), from €24,429 to €5,818
- Financial charges +€6,335
up €6,335 (+38.1%), from €16,648 to €22,983
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€82,931
Gross operating margin
-€75,123
Depreciation
-€1,286
Other operating charges
-€1,109
Other operating items
+€510
Financial income
+€26
Financial charges
-€6,335
Taxes
+€18,611
Result 2025
€18,224
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€145,383
Investment
-€279,521
Financing
+€131,705
Cash 2024
€28,934
From operations (derived)
+€145,383
Net result for the year
+€18,224
Depreciation
+€69,675
Receivables within one year
+€55,818
Deferred charges and accrued income
-€1,621
Provisions
-€1,305
Trade debts
+€408
Tax, wage and social debts
-€10,816
Other debts
+€15,000
Investment (derived)
-€279,521
Investment in fixed assets (net)
-€279,521
Financing
+€131,705
Debts after one year
+€141,832
Current portion of long-term debt
-€10,127
Cash 2025
€26,501
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,034,751 | €3,187,968 | +€153,217 | +5.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,938,801 | €3,148,648 | +€209,846 | +7.1% |
| Tangible fixed assets | 22/27 | €2,706,779 | €2,916,626 | +€209,846 | +7.8% |
| Land and buildings | 22 | €2,665,503 | €2,879,848 | +€214,346 | +8.0% |
| Plant, machinery and equipment | 23 | €39,991 | €35,782 | -€4,209 | -10.5% |
| Furniture and vehicles | 24 | €1,286 | €996 | -€290 | -22.6% |
| Financial fixed assets | 28 | €232,022 | €232,022 | = | 0.0% |
| Current assets | 29/58 | €95,950 | €39,321 | -€56,629 | -59.0% |
| Amounts receivable within one year | 40/41 | €65,761 | €9,942 | -€55,818 | -84.9% |
| Trade receivables | 40 | €25,721 | €721 | -€25,000 | -97.2% |
| Other amounts receivable | 41 | €40,040 | €9,222 | -€30,818 | -77.0% |
| Cash at bank and in hand | 54/58 | €28,934 | €26,501 | -€2,433 | -8.4% |
| Deferred charges and accrued income | 490/1 | €1,256 | €2,877 | +€1,621 | +129% |
| Total equity and liabilities | 10/49 | €3,034,751 | €3,187,968 | +€153,217 | +5.0% |
| Equity | 10/15 | €2,115,828 | €2,134,052 | +€18,224 | +0.9% |
| Contributions | 10/11 | €32,860 | €32,860 | = | 0.0% |
| Revaluation surpluses | 12 | €972,236 | €972,236 | = | 0.0% |
| Reserves | 13 | €1,110,732 | €1,128,956 | +€18,224 | +1.6% |
| Tax-exempt reserves | 132 | - | €23,846 | +€23,846 | |
| Distributable reserves | 133 | €1,110,732 | €1,105,110 | -€5,622 | -0.5% |
| Provisions and deferred taxes | 16 | €13,050 | €11,745 | -€1,305 | -10.0% |
| Deferred taxes | 168 | €13,050 | €11,745 | -€1,305 | -10.0% |
| Amounts payable | 17/49 | €905,873 | €1,042,171 | +€136,298 | +15.0% |
| Amounts payable after more than one year | 17 | €752,791 | €894,623 | +€141,832 | +18.8% |
| Financial debts | 170/4 | €752,791 | €894,623 | +€141,832 | +18.8% |
| Amounts payable within one year | 42/48 | €153,082 | €147,548 | -€5,534 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €102,538 | €92,411 | -€10,127 | -9.9% |
| Trade debts | 44 | €1,541 | €1,949 | +€408 | +26.5% |
| Suppliers | 440/4 | €1,541 | €1,949 | +€408 | +26.5% |
| Taxes, remuneration and social security | 45 | €10,816 | - | -€10,816 | |
| Taxes | 450/3 | €9,429 | - | -€9,429 | |
| Remuneration and social security | 454/9 | €1,386 | - | -€1,386 | |
| Other amounts payable | 47/48 | €38,188 | €53,188 | +€15,000 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,389 | €69,675 | +€1,286 | +1.9% |
| Other operating charges | 640/8 | €10,635 | €11,745 | +€1,109 | +10.4% |
| Non-recurring operating charges | 66A | €1,081 | €570 | -€510 | -47.2% |
| Gross operating margin | 9900 | €202,692 | €127,568 | -€75,123 | -37.1% |
| Operating profit (loss) | 9901 | €122,587 | €45,579 | -€77,008 | -62.8% |
| Financial income | 75/76B | €117 | €142 | +€26 | +22.0% |
| Recurring financial income | 75 | €117 | €142 | +€26 | +22.0% |
| Financial charges | 65/66B | €16,648 | €22,983 | +€6,335 | +38.1% |
| Recurring financial charges | 65 | €16,648 | €22,983 | +€6,335 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €106,055 | €22,738 | -€83,318 | -78.6% |
| Transfer from deferred taxes | 780 | €1,305 | €1,305 | = | 0.0% |
| Income taxes | 67/77 | €24,429 | €5,818 | -€18,611 | -76.2% |
| Profit (loss) for the period | 9904 | €82,931 | €18,224 | -€64,707 | -78.0% |
| Transfer from tax-exempt reserves | 789 | €2,650 | €2,650 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,580 | €20,874 | -€64,707 | -75.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.