Lorissima: 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.
Lorissima
Largest movements
- Financial fixed assets -€35,750
down €35,750 (-87.7%), from €40,750 to €5,000
- Cash +€25,856
up €25,856 (+202.7%), from €12,757 to €38,613
mainly Investment in fixed assets (net) (+€31,180) and Depreciation (+€19,169)
- Receivables within one year -€16,042
down €16,042 (-66.3%), from €24,191 to €8,149
of which Trade receivables: -€11,907
- Tangible fixed assets -€14,599
down €14,599 (-4.9%), from €300,264 to €285,665
of which Furniture and vehicles: -€10,605
- Deferred charges and accrued income -€5,816
down €5,816 (-78.5%), from €7,407 to €1,590
- Current portion of long-term debt -€17,422
no longer reported in 2025 (was €17,422)
- Trade debts -€14,813
down €14,813 (-93.5%), from €15,841 to €1,028
- Reserves -€9,105
down €9,105 (-13.1%), from €69,322 to €60,217
- Profit (loss) carried forward +€7,863
no longer reported in 2025 (was -€7,863)
- Other debts -€6,455
down €6,455 (-56.3%), from €11,461 to €5,006
- Gross operating margin +€8,110
up €8,110 (+53.9%), from €15,035 to €23,145
- Financial charges -€2,937
down €2,937 (-89.5%), from €3,281 to €344
- Depreciation +€2,623
up €2,623 (+15.9%), from €16,546 to €19,169
- Taxes +€1,949
up €1,949, from €0 to €1,949
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 | €385,369 | €339,018 | -€46,351 | -12.0% |
| Fixed assets | 21/28 | €341,014 | €290,665 | -€50,349 | -14.8% |
| Tangible fixed assets | 22/27 | €300,264 | €285,665 | -€14,599 | -4.9% |
| Land and buildings | 22 | €256,405 | €252,411 | -€3,994 | -1.6% |
| Furniture and vehicles | 24 | €43,860 | €33,254 | -€10,605 | -24.2% |
| Financial fixed assets | 28 | €40,750 | €5,000 | -€35,750 | -87.7% |
| Current assets | 29/58 | €44,355 | €48,353 | +€3,997 | +9.0% |
| Amounts receivable within one year | 40/41 | €24,191 | €8,149 | -€16,042 | -66.3% |
| Trade receivables | 40 | €20,056 | €8,149 | -€11,907 | -59.4% |
| Other amounts receivable | 41 | €4,135 | - | -€4,135 | |
| Cash at bank and in hand | 54/58 | €12,757 | €38,613 | +€25,856 | +202.7% |
| Deferred charges and accrued income | 490/1 | €7,407 | €1,590 | -€5,816 | -78.5% |
| Total equity and liabilities | 10/49 | €385,369 | €339,018 | -€46,351 | -12.0% |
| Equity | 10/15 | €163,432 | €162,190 | -€1,242 | -0.8% |
| Contributions | 10/11 | €101,973 | €101,973 | = | 0.0% |
| Reserves | 13 | €69,322 | €60,217 | -€9,105 | -13.1% |
| Distributable reserves | 133 | €69,322 | €60,217 | -€9,105 | -13.1% |
| Profit (loss) carried forward | 14 | -€7,863 | - | +€7,863 | |
| Amounts payable | 17/49 | €221,938 | €176,828 | -€45,110 | -20.3% |
| Amounts payable after more than one year | 17 | €167,291 | €167,291 | = | 0.0% |
| Financial debts | 170/4 | €167,291 | €167,291 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,646 | €9,537 | -€45,110 | -82.5% |
| Current portion of amounts payable after more than one year | 42 | €17,422 | - | -€17,422 | |
| Financial debts | 43 | €7,407 | €1,464 | -€5,942 | -80.2% |
| Credit institutions | 430/8 | €7,407 | €1,464 | -€5,942 | -80.2% |
| Trade debts | 44 | €15,841 | €1,028 | -€14,813 | -93.5% |
| Suppliers | 440/4 | €15,841 | €1,028 | -€14,813 | -93.5% |
| Taxes, remuneration and social security | 45 | €2,516 | €2,039 | -€477 | -19.0% |
| Taxes | 450/3 | €2,516 | €2,039 | -€477 | -19.0% |
| Other amounts payable | 47/48 | €11,461 | €5,006 | -€6,455 | -56.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,546 | €19,169 | +€2,623 | +15.9% |
| Other operating charges | 640/8 | €3,071 | €2,925 | -€145 | -4.7% |
| Gross operating margin | 9900 | €15,035 | €23,145 | +€8,110 | +53.9% |
| Operating profit (loss) | 9901 | -€4,582 | €1,051 | +€5,633 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,281 | €344 | -€2,937 | -89.5% |
| Recurring financial charges | 65 | €3,281 | €344 | -€2,937 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,863 | €707 | +€8,570 | |
| Income taxes | 67/77 | €0 | €1,949 | +€1,949 | |
| Profit (loss) for the period | 9904 | -€7,863 | -€1,242 | +€6,621 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,863 | -€1,242 | +€6,621 | +84.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.