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Loro: 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.

What changed

Loro

BE 0764.518.366
NACE 69.109, Other legal services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,097
2024 · €33,871+€226
Equity
€39,469
2024 · €74,729-€35,260
Cash
€6,593
2024 · €14,338-€7,745
Balance sheet total
€302,372
2024 · €331,277-€28,905

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€10,984

    down €10,984 (-18.4%), from €59,540 to €48,556

    of which Other amounts receivable: -€18,678

  • Tangible fixed assets -€9,360

    down €9,360 (-3.6%), from €256,583 to €247,223

    of which Land and buildings: -€7,667

  • Cash -€7,745

    down €7,745 (-54.0%), from €14,338 to €6,593

    mainly Contributions, distributions and other (-€69,357) and Debts after one year (-€12,243)

Equity and liabilities
  • Reserves -€34,445

    down €34,445 (-74.1%), from €46,501 to €12,056

  • Other debts +€26,854

    up €26,854 (+79.3%), from €33,871 to €60,724

  • Debts after one year -€12,243

    down €12,243 (-6.8%), from €180,832 to €168,590

  • Tax, wage and social debts -€5,723

    down €5,723 (-28.5%), from €20,102 to €14,379

Income statement
  • Financial income -€817

    down €817 (-50.0%), from €1,632 to €815

  • Gross operating margin +€608

    up €608 (+1.0%), from €59,709 to €60,317

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €33,871
Gross operating margin +€608
Depreciation +€225
Other operating charges -€54
Financial income -€817
Financial charges +€523
Taxes -€259
Result 2025 €34,097

Cash bridge derived

cash 2024 to 2025

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.

From operations +€73,417
Investment €0
Financing -€81,163
Cash 2024 €14,338
Net result for the year +€34,097
Depreciation +€9,360
Receivables within one year +€10,984
Deferred charges and accrued income +€817
Trade debts -€2,778
Tax, wage and social debts -€5,723
Other debts +€26,854
Accrued charges and deferred income -€192
Debts after one year -€12,243
Current portion of long-term debt +€437
Contributions, distributions and other -€69,357
Cash 2025 €6,593
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €331,277 €302,372 -€28,905 -8.7%
Fixed assets 21/28 €256,583 €247,223 -€9,360 -3.6%
Tangible fixed assets 22/27 €256,583 €247,223 -€9,360 -3.6%
Land and buildings 22 €253,280 €245,613 -€7,667 -3.0%
Plant, machinery and equipment 23 €3,303 €1,610 -€1,693 -51.3%
Current assets 29/58 €74,695 €55,149 -€19,546 -26.2%
Amounts receivable within one year 40/41 €59,540 €48,556 -€10,984 -18.4%
Trade receivables 40 €39,743 €47,437 +€7,695 +19.4%
Other amounts receivable 41 €19,797 €1,119 -€18,678 -94.3%
Cash at bank and in hand 54/58 €14,338 €6,593 -€7,745 -54.0%
Deferred charges and accrued income 490/1 €817 - -€817
Total equity and liabilities 10/49 €331,277 €302,372 -€28,905 -8.7%
Equity 10/15 €74,729 €39,469 -€35,260 -47.2%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €46,501 €12,056 -€34,445 -74.1%
Distributable reserves 133 €46,501 €12,056 -€34,445 -74.1%
Investment grants 15 €25,229 €24,413 -€815 -3.2%
Amounts payable 17/49 €256,548 €262,903 +€6,355 +2.5%
Amounts payable after more than one year 17 €180,832 €168,590 -€12,243 -6.8%
Financial debts 170/4 €180,832 €168,590 -€12,243 -6.8%
Amounts payable within one year 42/48 €75,512 €94,301 +€18,789 +24.9%
Current portion of amounts payable after more than one year 42 €11,806 €12,243 +€437 +3.7%
Trade debts 44 €9,734 €6,955 -€2,778 -28.5%
Suppliers 440/4 €9,734 €6,955 -€2,778 -28.5%
Taxes, remuneration and social security 45 €20,102 €14,379 -€5,723 -28.5%
Taxes 450/3 €20,102 €14,379 -€5,723 -28.5%
Other amounts payable 47/48 €33,871 €60,724 +€26,854 +79.3%
Accrued charges and deferred income 492/3 €204 €12 -€192 -93.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,585 €9,360 -€225 -2.3%
Other operating charges 640/8 €450 €505 +€54 +12.1%
Gross operating margin 9900 €59,709 €60,317 +€608 +1.0%
Operating profit (loss) 9901 €49,674 €50,453 +€779 +1.6%
Financial income 75/76B €1,632 €815 -€817 -50.0%
Recurring financial income 75 €1,632 €815 -€817 -50.0%
Financial charges 65/66B €7,753 €7,229 -€523 -6.7%
Recurring financial charges 65 €7,753 €7,229 -€523 -6.7%
Profit (loss) for the period before taxes 9903 €43,553 €44,038 +€485 +1.1%
Income taxes 67/77 €9,683 €9,941 +€259 +2.7%
Profit (loss) for the period 9904 €33,871 €34,097 +€226 +0.7%
Profit (loss) for the period to be appropriated 9905 €33,871 €34,097 +€226 +0.7%

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 30 September 2026 via checked.be.