LORRIS: 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.
LORRIS
Largest movements
- Cash -€45,718
down €45,718 (-67.9%), from €67,308 to €21,591
mainly Other debts (-€101,725) and Debts after one year (-€38,861)
- Tangible fixed assets -€39,120
down €39,120 (-5.7%), from €688,983 to €649,863
of which Leasing and similar rights: -€144,000
- Other debts -€101,725
down €101,725 (-82.3%), from €123,676 to €21,951
- Trade debts +€49,807
up €49,807 (+98.4%), from €50,594 to €100,401
- Debts after one year -€38,861
down €38,861 (-11.5%), from €337,399 to €298,538
of which Other amounts payable: -€136,800
- Reserves +€15,942
up €15,942 (+8.6%), from €184,308 to €200,249
of which Distributable reserves: +€17,842
- Financial charges +€7,242
up €7,242 (+114.1%), from €6,345 to €13,587
- Gross operating margin -€2,292
down €2,292 (-2.8%), from €82,576 to €80,284
- Taxes -€2,058
down €2,058 (-21.7%), from €9,495 to €7,437
- Depreciation -€1,077
down €1,077 (-2.6%), from €41,542 to €40,465
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 | €762,704 | €684,318 | -€78,386 | -10.3% |
| Fixed assets | 21/28 | €688,983 | €649,863 | -€39,120 | -5.7% |
| Tangible fixed assets | 22/27 | €688,983 | €649,863 | -€39,120 | -5.7% |
| Land and buildings | 22 | €544,405 | €649,738 | +€105,333 | +19.3% |
| Plant, machinery and equipment | 23 | €309 | €125 | -€184 | -59.5% |
| Furniture and vehicles | 24 | €269 | €0 | -€269 | -100.0% |
| Leasing and similar rights | 25 | €144,000 | €0 | -€144,000 | -100.0% |
| Current assets | 29/58 | €73,721 | €34,456 | -€39,266 | -53.3% |
| Amounts receivable within one year | 40/41 | €6,413 | €12,865 | +€6,452 | +100.6% |
| Trade receivables | 40 | €6,413 | €12,251 | +€5,838 | +91.0% |
| Other amounts receivable | 41 | - | €614 | +€614 | |
| Cash at bank and in hand | 54/58 | €67,308 | €21,591 | -€45,718 | -67.9% |
| Total equity and liabilities | 10/49 | €762,704 | €684,318 | -€78,386 | -10.3% |
| Equity | 10/15 | €203,308 | €219,249 | +€15,942 | +7.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €184,308 | €200,249 | +€15,942 | +8.6% |
| Non-distributable reserves | 130/1 | €1,900 | €0 | -€1,900 | -100.0% |
| Reserves not available under the articles | 1311 | €1,900 | €0 | -€1,900 | -100.0% |
| Tax-exempt reserves | 132 | €496 | €496 | = | 0.0% |
| Distributable reserves | 133 | €181,912 | €199,754 | +€17,842 | +9.8% |
| Amounts payable | 17/49 | €559,396 | €465,069 | -€94,327 | -16.9% |
| Amounts payable after more than one year | 17 | €337,399 | €298,538 | -€38,861 | -11.5% |
| Financial debts | 170/4 | €200,599 | €298,538 | +€97,939 | +48.8% |
| Other amounts payable | 178/9 | €136,800 | €0 | -€136,800 | -100.0% |
| Amounts payable within one year | 42/48 | €221,997 | €166,531 | -€55,466 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €35,678 | €38,861 | +€3,183 | +8.9% |
| Trade debts | 44 | €50,594 | €100,401 | +€49,807 | +98.4% |
| Suppliers | 440/4 | €50,594 | €100,401 | +€49,807 | +98.4% |
| Taxes, remuneration and social security | 45 | €12,049 | €5,317 | -€6,732 | -55.9% |
| Taxes | 450/3 | €12,049 | €5,317 | -€6,732 | -55.9% |
| Other amounts payable | 47/48 | €123,676 | €21,951 | -€101,725 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,542 | €40,465 | -€1,077 | -2.6% |
| Other operating charges | 640/8 | €2,865 | €2,873 | +€8 | +0.3% |
| Gross operating margin | 9900 | €82,576 | €80,284 | -€2,292 | -2.8% |
| Operating profit (loss) | 9901 | €38,169 | €36,946 | -€1,223 | -3.2% |
| Financial income | 75/76B | €1 | €20 | +€19 | +1921.8% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +1921.8% |
| Financial charges | 65/66B | €6,345 | €13,587 | +€7,242 | +114.1% |
| Recurring financial charges | 65 | €6,345 | €13,587 | +€7,242 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | €31,824 | €23,379 | -€8,446 | -26.5% |
| Income taxes | 67/77 | €9,495 | €7,437 | -€2,058 | -21.7% |
| Profit (loss) for the period | 9904 | €22,330 | €15,942 | -€6,388 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,330 | €15,942 | -€6,388 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.