LORISA: 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.
LORISA
Largest movements
- Cash +€70,441
up €70,441 (+72.3%), from €97,495 to €167,936
mainly Net result for the year (+€69,289) and Depreciation (+€16,764)
- Tangible fixed assets -€9,499
down €9,499 (-16.0%), from €59,513 to €50,014
of which Furniture and vehicles: -€8,680
- Receivables within one year -€4,084
down €4,084 (-19.7%), from €20,690 to €16,606
of which Trade receivables: -€2,389
- Reserves +€69,289
up €69,289 (+51.5%), from €134,643 to €203,932
- Debts after one year -€11,623
down €11,623 (-43.2%), from €26,891 to €15,268
- Gross operating margin +€9,396
up €9,396 (+9.1%), from €103,594 to €112,991
- Depreciation +€2,851
up €2,851 (+20.5%), from €13,913 to €16,764
- Taxes +€1,656
up €1,656 (+7.3%), from €22,563 to €24,219
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 | €178,684 | €235,588 | +€56,904 | +31.8% |
| Fixed assets | 21/28 | €59,513 | €50,014 | -€9,499 | -16.0% |
| Tangible fixed assets | 22/27 | €59,513 | €50,014 | -€9,499 | -16.0% |
| Plant, machinery and equipment | 23 | €5,321 | €4,503 | -€819 | -15.4% |
| Furniture and vehicles | 24 | €54,191 | €45,511 | -€8,680 | -16.0% |
| Current assets | 29/58 | €119,171 | €185,574 | +€66,403 | +55.7% |
| Amounts receivable within one year | 40/41 | €20,690 | €16,606 | -€4,084 | -19.7% |
| Trade receivables | 40 | €18,215 | €15,826 | -€2,389 | -13.1% |
| Other amounts receivable | 41 | €2,476 | €781 | -€1,695 | -68.5% |
| Cash at bank and in hand | 54/58 | €97,495 | €167,936 | +€70,441 | +72.3% |
| Deferred charges and accrued income | 490/1 | €986 | €1,032 | +€46 | +4.6% |
| Total equity and liabilities | 10/49 | €178,684 | €235,588 | +€56,904 | +31.8% |
| Equity | 10/15 | €137,643 | €206,932 | +€69,289 | +50.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €134,643 | €203,932 | +€69,289 | +51.5% |
| Distributable reserves | 133 | €134,643 | €203,932 | +€69,289 | +51.5% |
| Amounts payable | 17/49 | €41,041 | €28,656 | -€12,385 | -30.2% |
| Amounts payable after more than one year | 17 | €26,891 | €15,268 | -€11,623 | -43.2% |
| Financial debts | 170/4 | €26,891 | €15,268 | -€11,623 | -43.2% |
| Amounts payable within one year | 42/48 | €14,150 | €13,388 | -€762 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €11,123 | €11,623 | +€501 | +4.5% |
| Trade debts | 44 | €675 | €303 | -€371 | -55.1% |
| Suppliers | 440/4 | €675 | €303 | -€371 | -55.1% |
| Taxes, remuneration and social security | 45 | €2,201 | €1,369 | -€832 | -37.8% |
| Taxes | 450/3 | €2,201 | €1,369 | -€832 | -37.8% |
| Other amounts payable | 47/48 | €151 | €92 | -€59 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,913 | €16,764 | +€2,851 | +20.5% |
| Other operating charges | 640/8 | €945 | €1,107 | +€161 | +17.1% |
| Non-recurring operating charges | 66A | €16 | - | -€16 | |
| Gross operating margin | 9900 | €103,594 | €112,991 | +€9,396 | +9.1% |
| Operating profit (loss) | 9901 | €88,720 | €95,120 | +€6,400 | +7.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,570 | €1,617 | +€47 | +3.0% |
| Recurring financial charges | 65 | €1,570 | €1,617 | +€47 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €87,150 | €93,509 | +€6,359 | +7.3% |
| Income taxes | 67/77 | €22,563 | €24,219 | +€1,656 | +7.3% |
| Profit (loss) for the period | 9904 | €64,587 | €69,289 | +€4,703 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,587 | €69,289 | +€4,703 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.