LORO CONSULTING: 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 CONSULTING
Largest movements
- Cash +€4,629
up €4,629 (+129%), from €3,576 to €8,205
mainly Other debts (+€3,603) and Receivables within one year (+€981)
- Tangible fixed assets +€1,063
up €1,063 (+135%), from €788 to €1,851
- Receivables within one year -€981
down €981 (-15.5%), from €6,328 to €5,348
of which Other amounts receivable: -€4,424
- Receivables after one year -€955
down €955 (-5.8%), from €16,364 to €15,409
- Deferred charges and accrued income +€412
up €412 (+24.9%), from €1,656 to €2,068
- Other debts +€3,603
up €3,603 (+5,143%), from €70 to €3,673
- Gross operating margin +€1,130
up €1,130, from -€985 to €145
- Other operating charges +€495
up €495 (+439%), from €113 to €607
- Financial income +€419
up €419 (+64.1%), from €654 to €1,074
- Depreciation +€283
up €283 (+323%), from €88 to €370
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,712 | €32,881 | +€4,169 | +14.5% |
| Fixed assets | 21/28 | €788 | €1,851 | +€1,063 | +135% |
| Tangible fixed assets | 22/27 | €788 | €1,851 | +€1,063 | +135% |
| Furniture and vehicles | 24 | €788 | €1,851 | +€1,063 | +135% |
| Current assets | 29/58 | €27,924 | €31,030 | +€3,106 | +11.1% |
| Amounts receivable after more than one year | 29 | €16,364 | €15,409 | -€955 | -5.8% |
| Other amounts receivable | 291 | €16,364 | €15,409 | -€955 | -5.8% |
| Amounts receivable within one year | 40/41 | €6,328 | €5,348 | -€981 | -15.5% |
| Trade receivables | 40 | €1,769 | €5,212 | +€3,443 | +195% |
| Other amounts receivable | 41 | €4,559 | €136 | -€4,424 | -97.0% |
| Cash at bank and in hand | 54/58 | €3,576 | €8,205 | +€4,629 | +129% |
| Deferred charges and accrued income | 490/1 | €1,656 | €2,068 | +€412 | +24.9% |
| Total equity and liabilities | 10/49 | €28,712 | €32,881 | +€4,169 | +14.5% |
| Equity | 10/15 | €27,252 | €27,448 | +€196 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,610 | €8,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,750 | €6,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42 | €238 | +€196 | +471% |
| Amounts payable | 17/49 | €1,460 | €5,432 | +€3,972 | +272% |
| Amounts payable within one year | 42/48 | €1,363 | €5,334 | +€3,970 | +291% |
| Trade debts | 44 | - | €74 | +€74 | |
| Suppliers | 440/4 | - | €74 | +€74 | |
| Taxes, remuneration and social security | 45 | €1,293 | €1,586 | +€293 | +22.7% |
| Taxes | 450/3 | €817 | €1,031 | +€214 | +26.2% |
| Remuneration and social security | 454/9 | €476 | €555 | +€79 | +16.6% |
| Other amounts payable | 47/48 | €70 | €3,673 | +€3,603 | +5,143% |
| Accrued charges and deferred income | 492/3 | €97 | €99 | +€2 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €370 | +€283 | +323% |
| Other operating charges | 640/8 | €113 | €607 | +€495 | +439% |
| Gross operating margin | 9900 | -€985 | €145 | +€1,130 | |
| Operating profit (loss) | 9901 | -€1,185 | -€832 | +€353 | +29.8% |
| Financial income | 75/76B | €654 | €1,074 | +€419 | +64.1% |
| Recurring financial income | 75 | €654 | €1,074 | +€419 | +64.1% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€576 | €196 | +€772 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€576 | €196 | +€772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€576 | €196 | +€772 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.