LORRAINE DECOR: 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.
LORRAINE DECOR
Largest movements
- Tangible fixed assets +€38,609
up €38,609 (+21.3%), from €181,280 to €219,889
of which Land and buildings: +€39,129
- Cash +€34,896
up €34,896 (+136.6%), from €25,538 to €60,434
mainly Debts after one year (+€46,680) and Depreciation (+€30,058)
- Receivables within one year +€14,684
up €14,684 (+35.3%), from €41,587 to €56,271
of which Other amounts receivable: +€11,742
- Debts after one year +€46,680
up €46,680 (+47.0%), from €99,392 to €146,072
of which Financial debts: +€49,180
- Reserves +€27,422
up €27,422 (+76.3%), from €35,937 to €63,359
of which Distributable reserves: +€27,422
- Current portion of long-term debt +€12,513
new in 2025: €12,513
- Gross operating margin -€5,553
down €5,553 (-6.5%), from €85,023 to €79,470
- Depreciation +€3,422
up €3,422 (+12.8%), from €26,636 to €30,058
- Other operating charges +€1,480
up €1,480 (+9.2%), from €16,148 to €17,629
- Financial charges +€1,443
up €1,443 (+489.0%), from €295 to €1,738
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 | €250,525 | €339,784 | +€89,260 | +35.6% |
| Fixed assets | 21/28 | €181,280 | €219,889 | +€38,609 | +21.3% |
| Tangible fixed assets | 22/27 | €181,280 | €219,889 | +€38,609 | +21.3% |
| Land and buildings | 22 | €178,943 | €218,072 | +€39,129 | +21.9% |
| Furniture and vehicles | 24 | €2,337 | €1,817 | -€520 | -22.2% |
| Current assets | 29/58 | €69,244 | €119,895 | +€50,651 | +73.1% |
| Amounts receivable within one year | 40/41 | €41,587 | €56,271 | +€14,684 | +35.3% |
| Trade receivables | 40 | €10,849 | €13,791 | +€2,942 | +27.1% |
| Other amounts receivable | 41 | €30,738 | €42,480 | +€11,742 | +38.2% |
| Cash at bank and in hand | 54/58 | €25,538 | €60,434 | +€34,896 | +136.6% |
| Deferred charges and accrued income | 490/1 | €2,119 | €3,190 | +€1,070 | +50.5% |
| Total equity and liabilities | 10/49 | €250,525 | €339,784 | +€89,260 | +35.6% |
| Equity | 10/15 | €135,937 | €163,359 | +€27,422 | +20.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €35,937 | €63,359 | +€27,422 | +76.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €25,937 | €53,359 | +€27,422 | +105.7% |
| Amounts payable | 17/49 | €114,588 | €176,426 | +€61,838 | +54.0% |
| Amounts payable after more than one year | 17 | €99,392 | €146,072 | +€46,680 | +47.0% |
| Financial debts | 170/4 | - | €49,180 | +€49,180 | |
| Other amounts payable | 178/9 | €99,392 | €96,892 | -€2,500 | -2.5% |
| Amounts payable within one year | 42/48 | €14,986 | €30,175 | +€15,189 | +101.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,513 | +€12,513 | |
| Trade debts | 44 | €12,030 | €11,833 | -€198 | -1.6% |
| Suppliers | 440/4 | €12,030 | €11,833 | -€198 | -1.6% |
| Taxes, remuneration and social security | 45 | €2,956 | €5,830 | +€2,874 | +97.2% |
| Taxes | 450/3 | €2,956 | €5,830 | +€2,874 | +97.2% |
| Accrued charges and deferred income | 492/3 | €209 | €179 | -€31 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,636 | €30,058 | +€3,422 | +12.8% |
| Other operating charges | 640/8 | €16,148 | €17,629 | +€1,480 | +9.2% |
| Gross operating margin | 9900 | €85,023 | €79,470 | -€5,553 | -6.5% |
| Operating profit (loss) | 9901 | €42,239 | €31,784 | -€10,455 | -24.8% |
| Financial income | 75/76B | €47 | €250 | +€203 | +431.0% |
| Recurring financial income | 75 | €47 | €250 | +€203 | +431.0% |
| Financial charges | 65/66B | €295 | €1,738 | +€1,443 | +489.0% |
| Recurring financial charges | 65 | €295 | €1,738 | +€1,443 | +489.0% |
| Profit (loss) for the period before taxes | 9903 | €41,991 | €30,295 | -€11,695 | -27.9% |
| Income taxes | 67/77 | €2,594 | €2,874 | +€280 | +10.8% |
| Profit (loss) for the period | 9904 | €39,397 | €27,422 | -€11,975 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,397 | €27,422 | -€11,975 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.