LOROMA: 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.
LOROMA
Largest movements
- Tangible fixed assets -€145,560
down €145,560 (-12.7%), from €1.1m to €997,716
of which Land and buildings: -€136,663
- Receivables within one year -€29,133
down €29,133 (-28.0%), from €104,033 to €74,900
of which Other amounts receivable: -€39,254
- Debts after one year -€173,870
down €173,870 (-12.8%), from €1.4m to €1.2m
of which Financial debts: -€173,870
- Accrued charges and deferred income +€13,955
up €13,955 (+22.0%), from €63,497 to €77,452
- Taxes -€39,242
down €39,242 (-79.8%), from €49,196 to €9,954
- Gross operating margin +€15,925
up €15,925 (+8.4%), from €189,224 to €205,148
- Other operating charges -€4,264
down €4,264 (-46.3%), from €9,219 to €4,955
- Financial charges -€2,883
down €2,883 (-8.3%), from €34,788 to €31,905
of which Financial charges: -€3,503
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.
Cash bridge derived
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 | €1,275,604 | €1,100,498 | -€175,106 | -13.7% |
| Fixed assets | 21/28 | €1,143,896 | €997,716 | -€146,180 | -12.8% |
| Tangible fixed assets | 22/27 | €1,143,276 | €997,716 | -€145,560 | -12.7% |
| Land and buildings | 22 | €1,108,982 | €972,319 | -€136,663 | -12.3% |
| Plant, machinery and equipment | 23 | €19,000 | €13,996 | -€5,004 | -26.3% |
| Furniture and vehicles | 24 | €15,294 | €11,401 | -€3,893 | -25.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €620 | - | -€620 | |
| Current assets | 29/58 | €131,708 | €102,782 | -€28,926 | -22.0% |
| Amounts receivable within one year | 40/41 | €104,033 | €74,900 | -€29,133 | -28.0% |
| Trade receivables | 40 | €64,249 | €74,369 | +€10,121 | +15.8% |
| Other amounts receivable | 41 | €39,784 | €530 | -€39,254 | -98.7% |
| Cash at bank and in hand | 54/58 | €26,159 | €26,129 | -€30 | -0.1% |
| Deferred charges and accrued income | 490/1 | €1,516 | €1,754 | +€237 | +15.6% |
| Total equity and liabilities | 10/49 | €1,275,604 | €1,100,498 | -€175,106 | -13.7% |
| Equity | 10/15 | -€312,099 | -€302,294 | +€9,804 | +3.1% |
| Contributions | 10/11 | €291,510 | €291,510 | = | 0.0% |
| Capital | 10 | €291,510 | €291,510 | = | 0.0% |
| Issued capital | 100 | €291,510 | €291,510 | = | 0.0% |
| Reserves | 13 | €110,995 | €110,995 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,151 | €29,151 | = | 0.0% |
| Legal reserve | 130 | €29,151 | - | -€29,151 | |
| Reserves not available under the articles | 1311 | - | €29,151 | +€29,151 | |
| Distributable reserves | 133 | €81,844 | €81,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€714,603 | -€704,799 | +€9,804 | +1.4% |
| Amounts payable | 17/49 | €1,587,703 | €1,402,792 | -€184,911 | -11.6% |
| Amounts payable after more than one year | 17 | €1,355,103 | €1,181,233 | -€173,870 | -12.8% |
| Financial debts | 170/4 | €1,355,103 | €1,181,233 | -€173,870 | -12.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €169,103 | €144,108 | -€24,995 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €88,897 | €90,856 | +€1,958 | +2.2% |
| Trade debts | 44 | €13,207 | €4,047 | -€9,160 | -69.4% |
| Suppliers | 440/4 | €13,207 | €4,047 | -€9,160 | -69.4% |
| Taxes, remuneration and social security | 45 | €39,370 | €28,590 | -€10,780 | -27.4% |
| Taxes | 450/3 | €39,370 | €28,590 | -€10,780 | -27.4% |
| Other amounts payable | 47/48 | €27,629 | €20,615 | -€7,014 | -25.4% |
| Accrued charges and deferred income | 492/3 | €63,497 | €77,452 | +€13,955 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,473 | €149,070 | -€404 | -0.3% |
| Other operating charges | 640/8 | €9,219 | €4,955 | -€4,264 | -46.3% |
| Non-recurring operating charges | 66A | €5,289 | - | -€5,289 | |
| Gross operating margin | 9900 | €189,224 | €205,148 | +€15,925 | +8.4% |
| Operating profit (loss) | 9901 | €25,243 | €51,124 | +€25,881 | +102.5% |
| Financial income | 75/76B | €34 | €539 | +€505 | +1500.4% |
| Recurring financial income | 75 | €34 | €539 | +€505 | +1500.4% |
| Financial charges | 65/66B | €34,788 | €31,905 | -€2,883 | -8.3% |
| Recurring financial charges | 65 | €34,788 | €31,285 | -€3,503 | -10.1% |
| Non-recurring financial charges | 66B | - | €620 | +€620 | |
| Profit (loss) for the period before taxes | 9903 | -€9,512 | €19,758 | +€29,270 | |
| Income taxes | 67/77 | €49,196 | €9,954 | -€39,242 | -79.8% |
| Profit (loss) for the period | 9904 | -€58,708 | €9,804 | +€68,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,708 | €9,804 | +€68,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.