LORRISSIMA: 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.
LORRISSIMA
Largest movements
- Tangible fixed assets -€27,380
down €27,380 (-3.1%), from €879,688 to €852,308
of which Land and buildings: -€27,110
- Receivables within one year +€9,266
up €9,266 (+1026.4%), from €903 to €10,169
of which Trade receivables: +€10,169
- Reserves -€15,763
down €15,763 (-3.2%), from €494,786 to €479,023
of which Tax-exempt reserves: -€15,763
- Gross operating margin +€12,343
up €12,343 (+119.0%), from €10,373 to €22,716
- Write-downs +€2,097
up €2,097, from -€611 to €1,486
- Taxes +€2,040
up €2,040, from -€131 to €1,909
- Depreciation -€2,018
down €2,018 (-6.9%), from €29,398 to €27,380
- Financial charges -€1,090
down €1,090 (-43.5%), from €2,508 to €1,417
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 | €890,983 | €871,403 | -€19,580 | -2.2% |
| Fixed assets | 21/28 | €879,688 | €852,308 | -€27,380 | -3.1% |
| Tangible fixed assets | 22/27 | €879,688 | €852,308 | -€27,380 | -3.1% |
| Land and buildings | 22 | €879,418 | €852,308 | -€27,110 | -3.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €270 | €0 | -€270 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €11,295 | €19,095 | +€7,800 | +69.1% |
| Stocks and contracts in progress | 3 | €899 | €2,056 | +€1,157 | +128.6% |
| Stocks | 30/36 | €899 | €2,056 | +€1,157 | +128.6% |
| Amounts receivable within one year | 40/41 | €903 | €10,169 | +€9,266 | +1026.4% |
| Trade receivables | 40 | - | €10,169 | +€10,169 | |
| Other amounts receivable | 41 | €903 | €0 | -€903 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,286 | €6,590 | -€2,696 | -29.0% |
| Deferred charges and accrued income | 490/1 | €207 | €280 | +€73 | +35.2% |
| Total equity and liabilities | 10/49 | €890,983 | €871,403 | -€19,580 | -2.2% |
| Equity | 10/15 | €488,723 | €481,286 | -€7,437 | -1.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €494,786 | €479,023 | -€15,763 | -3.2% |
| Tax-exempt reserves | 132 | €324,520 | €308,756 | -€15,763 | -4.9% |
| Distributable reserves | 133 | €170,266 | €170,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,853 | -€22,526 | +€8,326 | +27.0% |
| Provisions and deferred taxes | 16 | €165,116 | €156,996 | -€8,120 | -4.9% |
| Deferred taxes | 168 | €165,116 | €156,996 | -€8,120 | -4.9% |
| Amounts payable | 17/49 | €237,144 | €233,121 | -€4,023 | -1.7% |
| Amounts payable within one year | 42/48 | €236,252 | €233,121 | -€3,131 | -1.3% |
| Trade debts | 44 | €8,073 | €6,024 | -€2,048 | -25.4% |
| Suppliers | 440/4 | €8,073 | €6,024 | -€2,048 | -25.4% |
| Taxes, remuneration and social security | 45 | €3,834 | €6,442 | +€2,608 | +68.0% |
| Taxes | 450/3 | €2,534 | €5,142 | +€2,608 | +102.9% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €224,345 | €220,655 | -€3,690 | -1.6% |
| Accrued charges and deferred income | 492/3 | €892 | €0 | -€892 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €41 | €266 | +€225 | +541.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,398 | €27,380 | -€2,018 | -6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€611 | €1,486 | +€2,097 | |
| Other operating charges | 640/8 | €6,395 | €6,109 | -€286 | -4.5% |
| Gross operating margin | 9900 | €10,373 | €22,716 | +€12,343 | +119.0% |
| Operating profit (loss) | 9901 | -€24,850 | -€12,525 | +€12,325 | +49.6% |
| Financial income | 75/76B | €94 | €294 | +€200 | +213.3% |
| Recurring financial income | 75 | €94 | €294 | +€200 | +213.3% |
| Financial charges | 65/66B | €2,508 | €1,417 | -€1,090 | -43.5% |
| Recurring financial charges | 65 | €2,508 | €1,417 | -€1,090 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,264 | -€13,649 | +€13,615 | +49.9% |
| Transfer from deferred taxes | 780 | €8,120 | €8,120 | = | 0.0% |
| Income taxes | 67/77 | -€131 | €1,909 | +€2,040 | |
| Profit (loss) for the period | 9904 | -€19,012 | -€7,437 | +€11,575 | +60.9% |
| Transfer from tax-exempt reserves | 789 | €15,763 | €15,763 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,249 | €8,326 | +€11,575 |
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.