Lorraine ECA: 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 ECA
Largest movements
- Receivables within one year -€629,418
down €629,418 (-61.7%), from €1.0m to €390,716
of which Trade receivables: -€610,597
- Tangible fixed assets -€72,631
down €72,631 (-6.6%), from €1.1m to €1.0m
of which Land and buildings: -€46,037
- Cash -€43,645
down €43,645 (-72.1%), from €60,549 to €16,904
mainly Other debts (-€743,957) and Trade debts (-€33,755)
- Other debts -€743,957
down €743,957 (-47.5%), from €1.6m to €823,719
- Trade debts -€33,755
down €33,755 (-55.2%), from €61,159 to €27,403
- Gross operating margin +€26,325
up €26,325 (+43.8%), from €60,106 to €86,431
- Taxes +€16,040
up €16,040, from -€3,629 to €12,411
- Other operating charges +€3,426
up €3,426 (+63.6%), from €5,386 to €8,812
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.
Derived cash bridge
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 | €2,181,504 | €1,434,704 | -€746,799 | -34.2% |
| Fixed assets | 21/28 | €1,099,714 | €1,027,084 | -€72,631 | -6.6% |
| Tangible fixed assets | 22/27 | €1,099,714 | €1,027,084 | -€72,631 | -6.6% |
| Land and buildings | 22 | €1,047,336 | €1,001,299 | -€46,037 | -4.4% |
| Plant, machinery and equipment | 23 | €10,785 | €6,819 | -€3,967 | -36.8% |
| Furniture and vehicles | 24 | €41,593 | €18,966 | -€22,627 | -54.4% |
| Current assets | 29/58 | €1,081,789 | €407,620 | -€674,169 | -62.3% |
| Amounts receivable within one year | 40/41 | €1,020,134 | €390,716 | -€629,418 | -61.7% |
| Trade receivables | 40 | €939,240 | €328,644 | -€610,597 | -65.0% |
| Other amounts receivable | 41 | €80,894 | €62,072 | -€18,821 | -23.3% |
| Cash at bank and in hand | 54/58 | €60,549 | €16,904 | -€43,645 | -72.1% |
| Deferred charges and accrued income | 490/1 | €1,106 | - | -€1,106 | |
| Total equity and liabilities | 10/49 | €2,181,504 | €1,434,704 | -€746,799 | -34.2% |
| Equity | 10/15 | €546,631 | €557,305 | +€10,673 | +2.0% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €348,631 | €359,305 | +€10,673 | +3.1% |
| Amounts payable | 17/49 | €1,634,872 | €877,399 | -€757,473 | -46.3% |
| Amounts payable within one year | 42/48 | €1,634,872 | €859,157 | -€775,715 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Trade debts | 44 | €61,159 | €27,403 | -€33,755 | -55.2% |
| Suppliers | 440/4 | €61,159 | €27,403 | -€33,755 | -55.2% |
| Taxes, remuneration and social security | 45 | €1,903 | €8,035 | +€6,132 | +322% |
| Taxes | 450/3 | €1,903 | €8,035 | +€6,132 | +322% |
| Other amounts payable | 47/48 | €1,567,676 | €823,719 | -€743,957 | -47.5% |
| Accrued charges and deferred income | 492/3 | - | €18,242 | +€18,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,767 | €54,915 | +€148 | +0.3% |
| Other operating charges | 640/8 | €5,386 | €8,812 | +€3,426 | +63.6% |
| Gross operating margin | 9900 | €60,106 | €86,431 | +€26,325 | +43.8% |
| Operating profit (loss) | 9901 | -€46 | €22,704 | +€22,750 | |
| Financial income | 75/76B | €56 | €520 | +€464 | +821% |
| Recurring financial income | 75 | €56 | €520 | +€464 | +821% |
| Financial charges | 65/66B | €678 | €140 | -€538 | -79.3% |
| Recurring financial charges | 65 | €678 | €140 | -€538 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€668 | €23,084 | +€23,752 | |
| Income taxes | 67/77 | -€3,629 | €12,411 | +€16,040 | |
| Profit (loss) for the period | 9904 | €2,961 | €10,673 | +€7,712 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €2,961 | €10,673 | +€7,712 | +260% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.