Lorsi Compta: 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.
Lorsi Compta
Largest movements
- Tangible fixed assets -€13,051
down €13,051 (-23.8%), from €54,814 to €41,763
- Receivables within one year -€7,680
down €7,680 (-41.2%), from €18,621 to €10,941
- Cash -€1,884
down €1,884 (-69.8%), from €2,697 to €813
mainly Other debts (-€14,512) and Tax, wage and social debts (-€7,056)
- Other debts -€14,512
down €14,512 (-46.9%), from €30,932 to €16,419
- Tax, wage and social debts -€7,056
down €7,056 (-32.4%), from €21,784 to €14,727
- Current portion of long-term debt -€3,946
down €3,946 (-22.1%), from €17,863 to €13,917
- Trade debts +€2,649
up €2,649 (+1404.0%), from €189 to €2,838
- Profit (loss) carried forward +€790
up €790 (+18.0%), from -€4,387 to -€3,597
- Gross operating margin +€11,248
up €11,248 (+23.4%), from €48,127 to €59,376
- Staff costs +€2,041
up €2,041 (+5.3%), from €38,572 to €40,613
- Taxes +€1,983
up €1,983 (+5306.1%), from €37 to €2,021
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 | €78,380 | €56,305 | -€22,076 | -28.2% |
| Fixed assets | 21/28 | €54,981 | €41,930 | -€13,051 | -23.7% |
| Tangible fixed assets | 22/27 | €54,814 | €41,763 | -€13,051 | -23.8% |
| Furniture and vehicles | 24 | €54,814 | €41,763 | -€13,051 | -23.8% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €23,400 | €14,374 | -€9,025 | -38.6% |
| Amounts receivable within one year | 40/41 | €18,621 | €10,941 | -€7,680 | -41.2% |
| Trade receivables | 40 | €18,621 | €10,941 | -€7,680 | -41.2% |
| Cash at bank and in hand | 54/58 | €2,697 | €813 | -€1,884 | -69.8% |
| Deferred charges and accrued income | 490/1 | €2,081 | €2,620 | +€538 | +25.9% |
| Total equity and liabilities | 10/49 | €78,380 | €56,305 | -€22,076 | -28.2% |
| Equity | 10/15 | €7,613 | €8,403 | +€790 | +10.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,387 | -€3,597 | +€790 | +18.0% |
| Amounts payable | 17/49 | €70,767 | €47,902 | -€22,865 | -32.3% |
| Amounts payable within one year | 42/48 | €70,767 | €47,902 | -€22,865 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €17,863 | €13,917 | -€3,946 | -22.1% |
| Trade debts | 44 | €189 | €2,838 | +€2,649 | +1404.0% |
| Suppliers | 440/4 | €189 | €2,838 | +€2,649 | +1404.0% |
| Taxes, remuneration and social security | 45 | €21,784 | €14,727 | -€7,056 | -32.4% |
| Taxes | 450/3 | €21,784 | €14,727 | -€7,056 | -32.4% |
| Other amounts payable | 47/48 | €30,932 | €16,419 | -€14,512 | -46.9% |
| Remuneration, social security and pensions | 62 | €38,572 | €40,613 | +€2,041 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,817 | €13,905 | +€88 | +0.6% |
| Other operating charges | 640/8 | €1,480 | €916 | -€564 | -38.1% |
| Gross operating margin | 9900 | €48,127 | €59,376 | +€11,248 | +23.4% |
| Operating profit (loss) | 9901 | -€5,743 | €3,941 | +€9,684 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,284 | €1,131 | -€153 | -11.9% |
| Recurring financial charges | 65 | €1,284 | €1,131 | -€153 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,023 | €2,810 | +€9,833 | |
| Income taxes | 67/77 | €37 | €2,021 | +€1,983 | +5306.1% |
| Profit (loss) for the period | 9904 | -€7,060 | €790 | +€7,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,060 | €790 | +€7,850 |
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.