Lorraine: 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.
Lorraine
Largest movements
- Receivables within one year -€24,217
down €24,217 (-22.0%), from €110,045 to €85,828
of which Other amounts receivable: -€19,877
- Tangible fixed assets +€10,365
up €10,365 (+3.2%), from €324,727 to €335,092
of which Furniture and vehicles: +€13,254
- Reserves -€31,888
down €31,888 (-7.8%), from €410,045 to €378,157
of which Distributable reserves: -€28,600
- Current portion of long-term debt +€19,979
up €19,979 (+199.8%), from €10,000 to €29,979
- Tax, wage and social debts -€14,478
down €14,478 (-65.3%), from €22,180 to €7,702
- Debts after one year +€9,270
new in 2025: €9,270
- Gross operating margin -€26,210
down €26,210 (-36.4%), from €72,056 to €45,847
- Taxes -€8,989
down €8,989 (-52.6%), from €17,102 to €8,113
- Depreciation +€5,821
up €5,821 (+38.5%), from €15,114 to €20,935
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.
Cash bridge derived
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 | €462,916 | €447,117 | -€15,798 | -3.4% |
| Fixed assets | 21/28 | €324,727 | €335,092 | +€10,365 | +3.2% |
| Tangible fixed assets | 22/27 | €324,727 | €335,092 | +€10,365 | +3.2% |
| Land and buildings | 22 | €281,933 | €270,053 | -€11,881 | -4.2% |
| Plant, machinery and equipment | 23 | €41,511 | €50,503 | +€8,992 | +21.7% |
| Furniture and vehicles | 24 | €1,282 | €14,536 | +€13,254 | +1033.6% |
| Current assets | 29/58 | €138,189 | €112,025 | -€26,164 | -18.9% |
| Amounts receivable within one year | 40/41 | €110,045 | €85,828 | -€24,217 | -22.0% |
| Trade receivables | 40 | €5,820 | €1,480 | -€4,340 | -74.6% |
| Other amounts receivable | 41 | €104,225 | €84,348 | -€19,877 | -19.1% |
| Cash at bank and in hand | 54/58 | €20,956 | €22,871 | +€1,915 | +9.1% |
| Deferred charges and accrued income | 490/1 | €7,188 | €3,327 | -€3,862 | -53.7% |
| Total equity and liabilities | 10/49 | €462,916 | €447,117 | -€15,798 | -3.4% |
| Equity | 10/15 | €411,115 | €379,305 | -€31,811 | -7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €410,045 | €378,157 | -€31,888 | -7.8% |
| Tax-exempt reserves | 132 | €44,745 | €41,457 | -€3,288 | -7.3% |
| Distributable reserves | 133 | €365,300 | €336,700 | -€28,600 | -7.8% |
| Profit (loss) carried forward | 14 | €70 | €148 | +€77 | +109.5% |
| Provisions and deferred taxes | 16 | €16,011 | €15,189 | -€822 | -5.1% |
| Deferred taxes | 168 | €16,011 | €15,189 | -€822 | -5.1% |
| Amounts payable | 17/49 | €35,789 | €52,623 | +€16,834 | +47.0% |
| Amounts payable after more than one year | 17 | - | €9,270 | +€9,270 | |
| Financial debts | 170/4 | - | €9,270 | +€9,270 | |
| Amounts payable within one year | 42/48 | €35,789 | €43,353 | +€7,564 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €29,979 | +€19,979 | +199.8% |
| Trade debts | 44 | €3,609 | €5,673 | +€2,063 | +57.2% |
| Suppliers | 440/4 | €3,609 | €5,673 | +€2,063 | +57.2% |
| Taxes, remuneration and social security | 45 | €22,180 | €7,702 | -€14,478 | -65.3% |
| Taxes | 450/3 | €22,180 | €7,702 | -€14,478 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,114 | €20,935 | +€5,821 | +38.5% |
| Other operating charges | 640/8 | €1,993 | €2,042 | +€49 | +2.5% |
| Gross operating margin | 9900 | €72,056 | €45,847 | -€26,210 | -36.4% |
| Operating profit (loss) | 9901 | €54,949 | €22,869 | -€32,080 | -58.4% |
| Financial income | 75/76B | €2,919 | €3,400 | +€480 | +16.5% |
| Recurring financial income | 75 | €2,919 | €3,400 | +€480 | +16.5% |
| Financial charges | 65/66B | €1,435 | €1,789 | +€354 | +24.7% |
| Recurring financial charges | 65 | €1,435 | €1,789 | +€354 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €56,434 | €24,480 | -€31,954 | -56.6% |
| Transfer from deferred taxes | 780 | €822 | €822 | = | 0.0% |
| Income taxes | 67/77 | €17,102 | €8,113 | -€8,989 | -52.6% |
| Profit (loss) for the period | 9904 | €40,154 | €17,189 | -€22,965 | -57.2% |
| Transfer from tax-exempt reserves | 789 | €3,288 | €3,288 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,442 | €20,477 | -€22,965 | -52.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.