LOROMA CONSULT: 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.
LOROMA CONSULT
Largest movements
- Receivables within one year +€274,800
up €274,800 (+1,090%), from €25,200 to €300,000
- Cash +€11,574
up €11,574 (+17.2%), from €67,438 to €79,013
mainly Net result for the year (+€276,533) and Tax, wage and social debts (+€22,365)
- Tangible fixed assets -€7,404
down €7,404 (-28.8%), from €25,677 to €18,273
- Reserves +€276,000
up €276,000 (+183%), from €151,191 to €427,191
- Debts after one year -€25,200
down €25,200 (-9.9%), from €253,443 to €228,243
- Tax, wage and social debts +€22,365
up €22,365 (+182%), from €12,264 to €34,629
- Trade debts +€11,953
up €11,953 (+30,734%), from €39 to €11,992
- Accrued charges and deferred income -€8,100
down €8,100 (-72.6%), from €11,150 to €3,050
- Financial income +€274,800
up €274,800 (+1,090%), from €25,200 to €300,000
- Taxes +€22,401
up €22,401 (+214%), from €10,449 to €32,851
- Purchases and services +€8,427
up €8,427 (+7.9%), from €107,271 to €115,698
- Gross operating margin -€8,304
down €8,304 (-30.0%), from €27,675 to €19,371
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 | €455,734 | €733,321 | +€277,587 | +60.9% |
| Fixed assets | 21/28 | €361,713 | €354,309 | -€7,404 | -2.0% |
| Tangible fixed assets | 22/27 | €25,677 | €18,273 | -€7,404 | -28.8% |
| Furniture and vehicles | 24 | €25,677 | €18,273 | -€7,404 | -28.8% |
| Financial fixed assets | 28 | €336,036 | €336,036 | = | 0.0% |
| Current assets | 29/58 | €94,021 | €379,013 | +€284,992 | +303% |
| Amounts receivable within one year | 40/41 | €25,200 | €300,000 | +€274,800 | +1,090% |
| Other amounts receivable | 41 | €25,200 | €300,000 | +€274,800 | +1,090% |
| Cash at bank and in hand | 54/58 | €67,438 | €79,013 | +€11,574 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,382 | - | -€1,382 | |
| Total equity and liabilities | 10/49 | €455,734 | €733,321 | +€277,587 | +60.9% |
| Equity | 10/15 | €173,653 | €450,186 | +€276,533 | +159% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,191 | €427,191 | +€276,000 | +183% |
| Distributable reserves | 133 | €151,191 | €427,191 | +€276,000 | +183% |
| Profit (loss) carried forward | 14 | €10,062 | €10,595 | +€533 | +5.3% |
| Amounts payable | 17/49 | €282,081 | €283,135 | +€1,054 | +0.4% |
| Amounts payable after more than one year | 17 | €253,443 | €228,243 | -€25,200 | -9.9% |
| Other amounts payable | 178/9 | €253,443 | €228,243 | -€25,200 | -9.9% |
| Amounts payable within one year | 42/48 | €17,488 | €51,842 | +€34,354 | +196% |
| Trade debts | 44 | €39 | €11,992 | +€11,953 | +30,734% |
| Suppliers | 440/4 | €39 | €11,992 | +€11,953 | +30,734% |
| Taxes, remuneration and social security | 45 | €12,264 | €34,629 | +€22,365 | +182% |
| Taxes | 450/3 | €12,264 | €34,629 | +€22,365 | +182% |
| Other amounts payable | 47/48 | €5,186 | €5,222 | +€36 | +0.7% |
| Accrued charges and deferred income | 492/3 | €11,150 | €3,050 | -€8,100 | -72.6% |
| Turnover | 70 | €134,945 | €135,069 | +€124 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €107,271 | €115,698 | +€8,427 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,339 | €8,520 | +€181 | +2.2% |
| Other operating charges | 640/8 | €1,217 | €1,422 | +€205 | +16.8% |
| Gross operating margin | 9900 | €27,675 | €19,371 | -€8,304 | -30.0% |
| Operating profit (loss) | 9901 | €18,119 | €9,429 | -€8,690 | -48.0% |
| Financial income | 75/76B | €25,200 | €300,000 | +€274,800 | +1,090% |
| Recurring financial income | 75 | €25,200 | €300,000 | +€274,800 | +1,090% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €43,274 | €309,384 | +€266,110 | +615% |
| Income taxes | 67/77 | €10,449 | €32,851 | +€22,401 | +214% |
| Profit (loss) for the period | 9904 | €32,825 | €276,533 | +€243,709 | +742% |
| Profit (loss) for the period to be appropriated | 9905 | €32,825 | €276,533 | +€243,709 | +742% |
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 26 October 2026 via checked.be.