LORO BOLLONO: 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.
LORO BOLLONO
Largest movements
- Tangible fixed assets -€15,894
down €15,894 (-47.8%), from €33,221 to €17,327
of which Furniture and vehicles: -€9,679
- Current investments -€9,500
no longer reported in 2025 (was €9,500)
- Receivables within one year -€2,547
down €2,547 (-29.7%), from €8,590 to €6,043
- Cash +€1,709
up €1,709 (+24.6%), from €6,945 to €8,653
mainly Depreciation (+€15,894) and Current investments (+€9,500)
- Stocks and contracts -€1,052
down €1,052 (-11.3%), from €9,316 to €8,264
- Profit (loss) carried forward -€19,430
down €19,430, from €10,543 to -€8,888
- Debts after one year -€9,828
no longer reported in 2025 (was €9,828)
- Tax, wage and social debts +€7,273
up €7,273 (+131%), from €5,536 to €12,809
of which Taxes: +€6,388
- Other debts -€4,388
down €4,388 (-16.7%), from €26,344 to €21,956
- Trade debts -€1,226
down €1,226 (-11.5%), from €10,650 to €9,425
- Gross operating margin -€14,043
down €14,043 (-98.7%), from €14,229 to €186
- Depreciation -€6,314
down €6,314 (-28.4%), from €22,208 to €15,894
- Staff costs +€1,729
up €1,729 (+541%), from €319 to €2,048
- Financial charges -€396
down €396 (-32.8%), from €1,208 to €812
- Taxes +€159
new in 2025: €159
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.
Derived cash bridge
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 | €73,571 | €47,130 | -€26,441 | -35.9% |
| Fixed assets | 21/28 | €39,221 | €23,327 | -€15,894 | -40.5% |
| Tangible fixed assets | 22/27 | €33,221 | €17,327 | -€15,894 | -47.8% |
| Plant, machinery and equipment | 23 | €13,471 | €7,256 | -€6,214 | -46.1% |
| Furniture and vehicles | 24 | €19,750 | €10,071 | -€9,679 | -49.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €34,350 | €23,803 | -€10,548 | -30.7% |
| Stocks and contracts in progress | 3 | €9,316 | €8,264 | -€1,052 | -11.3% |
| Stocks | 30/36 | €9,316 | €8,264 | -€1,052 | -11.3% |
| Amounts receivable within one year | 40/41 | €8,590 | €6,043 | -€2,547 | -29.7% |
| Trade receivables | 40 | €8,590 | €6,043 | -€2,547 | -29.7% |
| Current investments | 50/53 | €9,500 | - | -€9,500 | |
| Cash at bank and in hand | 54/58 | €6,945 | €8,653 | +€1,709 | +24.6% |
| Deferred charges and accrued income | 490/1 | - | €843 | +€843 | |
| Total equity and liabilities | 10/49 | €73,571 | €47,130 | -€26,441 | -35.9% |
| Equity | 10/15 | €12,543 | -€6,888 | -€19,430 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,543 | -€8,888 | -€19,430 | |
| Amounts payable | 17/49 | €61,028 | €54,017 | -€7,011 | -11.5% |
| Amounts payable after more than one year | 17 | €9,828 | - | -€9,828 | |
| Financial debts | 170/4 | €9,828 | - | -€9,828 | |
| Amounts payable within one year | 42/48 | €51,201 | €54,017 | +€2,817 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €8,670 | €9,828 | +€1,157 | +13.3% |
| Trade debts | 44 | €10,650 | €9,425 | -€1,226 | -11.5% |
| Suppliers | 440/4 | €10,650 | €9,425 | -€1,226 | -11.5% |
| Taxes, remuneration and social security | 45 | €5,536 | €12,809 | +€7,273 | +131% |
| Taxes | 450/3 | €1,036 | €7,424 | +€6,388 | +617% |
| Remuneration and social security | 454/9 | €4,500 | €5,386 | +€886 | +19.7% |
| Other amounts payable | 47/48 | €26,344 | €21,956 | -€4,388 | -16.7% |
| Remuneration, social security and pensions | 62 | €319 | €2,048 | +€1,729 | +541% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,208 | €15,894 | -€6,314 | -28.4% |
| Other operating charges | 640/8 | €823 | €703 | -€120 | -14.6% |
| Gross operating margin | 9900 | €14,229 | €186 | -€14,043 | -98.7% |
| Operating profit (loss) | 9901 | -€9,121 | -€18,459 | -€9,338 | -102% |
| Financial charges | 65/66B | €1,208 | €812 | -€396 | -32.8% |
| Recurring financial charges | 65 | €1,208 | €812 | -€396 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,329 | -€19,271 | -€8,942 | -86.6% |
| Income taxes | 67/77 | - | €159 | +€159 | |
| Profit (loss) for the period | 9904 | -€10,329 | -€19,430 | -€9,101 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,329 | -€19,430 | -€9,101 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.