LORRIE: 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.
LORRIE
Largest movements
- Cash +€10,795
up €10,795 (+74.3%), from €14,538 to €25,332
mainly Net result for the year (+€13,133) and Depreciation (+€6,933)
- Receivables within one year -€3,253
down €3,253 (-23.2%), from €14,026 to €10,773
of which Other amounts receivable: -€6,440
- Deferred charges and accrued income +€1,353
up €1,353 (+249.1%), from €543 to €1,896
- Tangible fixed assets +€567
up €567 (+5.3%), from €10,642 to €11,210
of which Furniture and vehicles: +€6,460
- Reserves +€13,133
up €13,133 (+70.0%), from €18,756 to €31,889
- Debts after one year -€2,561
down €2,561 (-100.0%), from €2,561 to €0
- Current portion of long-term debt -€2,506
down €2,506 (-49.4%), from €5,067 to €2,561
- Trade debts +€1,937
up €1,937 (+179.1%), from €1,081 to €3,018
- Gross operating margin +€2,422
up €2,422 (+9.1%), from €26,493 to €28,915
- Other operating charges +€679
up €679 (+44.7%), from €1,518 to €2,197
- Depreciation +€651
up €651 (+10.4%), from €6,282 to €6,933
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 | €39,749 | €49,211 | +€9,462 | +23.8% |
| Fixed assets | 21/28 | €10,642 | €11,210 | +€567 | +5.3% |
| Tangible fixed assets | 22/27 | €10,642 | €11,210 | +€567 | +5.3% |
| Plant, machinery and equipment | 23 | €1,123 | €1,003 | -€120 | -10.7% |
| Furniture and vehicles | 24 | €490 | €6,949 | +€6,460 | +1318.7% |
| Leasing and similar rights | 25 | €9,030 | €3,258 | -€5,772 | -63.9% |
| Current assets | 29/58 | €29,107 | €38,001 | +€8,894 | +30.6% |
| Amounts receivable within one year | 40/41 | €14,026 | €10,773 | -€3,253 | -23.2% |
| Trade receivables | 40 | €4,040 | €7,226 | +€3,187 | +78.9% |
| Other amounts receivable | 41 | €9,987 | €3,547 | -€6,440 | -64.5% |
| Cash at bank and in hand | 54/58 | €14,538 | €25,332 | +€10,795 | +74.3% |
| Deferred charges and accrued income | 490/1 | €543 | €1,896 | +€1,353 | +249.1% |
| Total equity and liabilities | 10/49 | €39,749 | €49,211 | +€9,462 | +23.8% |
| Equity | 10/15 | €24,756 | €37,889 | +€13,133 | +53.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €18,756 | €31,889 | +€13,133 | +70.0% |
| Distributable reserves | 133 | €18,756 | €31,889 | +€13,133 | +70.0% |
| Amounts payable | 17/49 | €14,993 | €11,322 | -€3,671 | -24.5% |
| Amounts payable after more than one year | 17 | €2,561 | €0 | -€2,561 | -100.0% |
| Financial debts | 170/4 | €2,561 | €0 | -€2,561 | -100.0% |
| Amounts payable within one year | 42/48 | €12,432 | €11,322 | -€1,109 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €5,067 | €2,561 | -€2,506 | -49.4% |
| Financial debts | 43 | €5 | €165 | +€160 | +3191.6% |
| Credit institutions | 430/8 | €5 | €165 | +€160 | +3191.6% |
| Trade debts | 44 | €1,081 | €3,018 | +€1,937 | +179.1% |
| Suppliers | 440/4 | €1,081 | €3,018 | +€1,937 | +179.1% |
| Taxes, remuneration and social security | 45 | €2,686 | €2,211 | -€476 | -17.7% |
| Taxes | 450/3 | €886 | €2,211 | +€1,324 | +149.4% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100.0% |
| Other amounts payable | 47/48 | €3,592 | €3,368 | -€224 | -6.2% |
| Remuneration, social security and pensions | 62 | €574 | €645 | +€71 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,282 | €6,933 | +€651 | +10.4% |
| Other operating charges | 640/8 | €1,518 | €2,197 | +€679 | +44.7% |
| Gross operating margin | 9900 | €26,493 | €28,915 | +€2,422 | +9.1% |
| Operating profit (loss) | 9901 | €18,119 | €19,141 | +€1,022 | +5.6% |
| Financial income | 75/76B | €8 | €5 | -€3 | -34.7% |
| Recurring financial income | 75 | €8 | €5 | -€3 | -34.7% |
| Financial charges | 65/66B | €401 | €162 | -€238 | -59.5% |
| Recurring financial charges | 65 | €401 | €162 | -€238 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €17,726 | €18,983 | +€1,257 | +7.1% |
| Income taxes | 67/77 | €5,790 | €5,851 | +€61 | +1.1% |
| Profit (loss) for the period | 9904 | €11,936 | €13,133 | +€1,196 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,936 | €13,133 | +€1,196 | +10.0% |
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 8 October 2026 via checked.be.