LORRAINE 41: 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.
What changed
LORRAINE 41
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €1.5m+€151,868
Equity
€130,863
2024 · €130,863+€0
Cash
€5.2m
2024 · €4.4m+€751,938
Balance sheet total
€10.8m
2024 · €10.5m+€253,733
Largest movements
Assets
- Cash +€751,938
up €751,938 (+16.9%), from €4.4m to €5.2m
mainly Net result for the year (+€1.7m) and Depreciation (+€498,637)
- Tangible fixed assets -€498,638
down €498,638 (-8.2%), from €6.1m to €5.6m
Equity and liabilities
- Other debts +€151,868
up €151,868 (+10.1%), from €1.5m to €1.7m
Income statement
- Turnover +€91,844
up €91,844 (+3.1%), from €3.0m to €3.1m
- Financial income +€84,173
new in 2025: €84,173
- Taxes +€50,623
up €50,623 (+10.1%), from €500,339 to €550,962
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.
Result 2024
€1.5m
Turnover
+€91,844
Other operating income
-€945
Services and other goods
+€26,948
Depreciation
+€0
Financial income
+€84,173
Financial charges
+€470
Taxes
-€50,623
Result 2025
€1.7m
raises the resultlowers the result
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.
From operations
+€2.4m
Investment
+€1
Financing
-€1.7m
Cash 2024
€4.4m
From operations (derived)
+€2.4m
Net result for the year
+€1.7m
Depreciation
+€498,637
Smaller working-capital items
-€3,970
Other debts
+€151,868
Accrued charges and deferred income
+€105,401
Investment (derived)
+€1
Investment in fixed assets (net)
+€1
Financing
-€1.7m
Contributions, distributions and other
-€1.7m
Cash 2025
€5.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,500,622 | €10,754,355 | +€253,733 | +2.4% |
| Fixed assets | 21/28 | €6,052,919 | €5,554,281 | -€498,638 | -8.2% |
| Tangible fixed assets | 22/27 | €6,052,919 | €5,554,281 | -€498,638 | -8.2% |
| Land and buildings | 22 | €6,052,919 | €5,554,281 | -€498,638 | -8.2% |
| Current assets | 29/58 | €4,447,703 | €5,200,074 | +€752,371 | +16.9% |
| Amounts receivable within one year | 40/41 | €2,211 | €2,515 | +€304 | +13.8% |
| Other amounts receivable | 41 | €2,211 | €2,515 | +€304 | +13.8% |
| Cash at bank and in hand | 54/58 | €4,445,259 | €5,197,197 | +€751,938 | +16.9% |
| Deferred charges and accrued income | 490/1 | €233 | €362 | +€129 | +55.3% |
| Total equity and liabilities | 10/49 | €10,500,622 | €10,754,355 | +€253,733 | +2.4% |
| Equity | 10/15 | €130,863 | €130,863 | +€0 | 0.0% |
| Contributions | 10/11 | €67,750 | €67,750 | +€0 | 0.0% |
| Capital | 10 | €67,614 | €67,614 | +€0 | 0.0% |
| Issued capital | 100 | €67,614 | €67,614 | +€0 | 0.0% |
| Contributions outside capital | 11 | €136 | €136 | +€0 | +0.1% |
| Share premium | 1100/10 | €136 | €136 | +€0 | +0.1% |
| Reserves | 13 | €63,113 | €63,113 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €63,113 | €63,113 | -€0 | 0.0% |
| Legal reserve | 130 | €63,113 | €63,113 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €10,369,759 | €10,623,492 | +€253,733 | +2.4% |
| Amounts payable after more than one year | 17 | €7,982,406 | €7,982,406 | = | 0.0% |
| Financial debts | 170/4 | €7,982,406 | €7,982,406 | = | 0.0% |
| Other loans | 174 | €7,982,406 | €7,982,406 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,507,551 | €1,655,883 | +€148,332 | +9.8% |
| Trade debts | 44 | €3,675 | - | -€3,675 | |
| Suppliers | 440/4 | €3,675 | - | -€3,675 | |
| Taxes, remuneration and social security | 45 | €2,859 | €2,997 | +€138 | +4.8% |
| Taxes | 450/3 | €2,859 | €2,997 | +€138 | +4.8% |
| Other amounts payable | 47/48 | €1,501,018 | €1,652,886 | +€151,868 | +10.1% |
| Accrued charges and deferred income | 492/3 | €879,802 | €985,203 | +€105,401 | +12.0% |
| Operating income | 70/76A | €3,004,683 | €3,095,582 | +€90,899 | +3.0% |
| Turnover | 70 | €3,003,738 | €3,095,582 | +€91,844 | +3.1% |
| Other operating income | 74 | €945 | - | -€945 | |
| Operating charges | 60/66A | €695,611 | €668,663 | -€26,948 | -3.9% |
| Services and other goods | 61 | €196,974 | €170,026 | -€26,948 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498,637 | €498,637 | -€0 | 0.0% |
| Operating profit (loss) | 9901 | €2,309,071 | €2,426,919 | +€117,848 | +5.1% |
| Financial income | 75/76B | - | €84,173 | +€84,173 | |
| Recurring financial income | 75 | - | €84,173 | +€84,173 | |
| Income from current assets | 751 | - | €84,173 | +€84,173 | |
| Financial charges | 65/66B | €307,714 | €307,244 | -€470 | -0.2% |
| Recurring financial charges | 65 | €307,714 | €307,244 | -€470 | -0.2% |
| Debt charges | 650 | €305,937 | €305,515 | -€422 | -0.1% |
| Other financial charges | 652/9 | €1,778 | €1,729 | -€49 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €2,001,357 | €2,203,848 | +€202,491 | +10.1% |
| Income taxes | 67/77 | €500,339 | €550,962 | +€50,623 | +10.1% |
| Taxes | 670/3 | €500,339 | €550,962 | +€50,623 | +10.1% |
| Profit (loss) for the period | 9904 | €1,501,018 | €1,652,886 | +€151,868 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,501,018 | €1,652,886 | +€151,868 | +10.1% |
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 15 October 2026 via checked.be.