LorYnah: 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.
LorYnah
Largest movements
- Tangible fixed assets +€820,266
up €820,266 (+3754.0%), from €21,850 to €842,117
of which Land and buildings: +€789,493
- Cash -€766,893
down €766,893 (-41.0%), from €1.9m to €1.1m
- Receivables within one year -€363,041
down €363,041 (-87.8%), from €413,388 to €50,348
of which Other amounts receivable: -€374,444
- Current investments +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€51,157
down €51,157 (-2.5%), from €2.0m to €2.0m
- Provisions -€47,989
down €47,989 (-100.0%), from €47,989 to €0
- Gross operating margin -€1.1m
down €1.1m (-98.4%), from €1.1m to €17,469
- Taxes -€260,635
down €260,635 (-97.6%), from €267,027 to €6,392
- Staff costs -€105,536
no longer reported in 2025 (was €105,536)
- Financial income +€17,287
up €17,287 (+412.3%), from €4,192 to €21,479
of which Financial income: +€21,130
- Depreciation +€14,991
up €14,991 (+389.1%), from €3,852 to €18,844
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,307,933 | €2,199,665 | -€108,267 | -4.7% |
| Fixed assets | 21/28 | €21,850 | €842,117 | +€820,266 | +3754.0% |
| Tangible fixed assets | 22/27 | €21,850 | €842,117 | +€820,266 | +3754.0% |
| Land and buildings | 22 | - | €789,493 | +€789,493 | |
| Furniture and vehicles | 24 | €18,678 | €52,624 | +€33,946 | +181.7% |
| Other tangible fixed assets | 26 | €3,173 | - | -€3,173 | |
| Current assets | 29/58 | €2,286,082 | €1,357,549 | -€928,534 | -40.6% |
| Amounts receivable within one year | 40/41 | €413,388 | €50,348 | -€363,041 | -87.8% |
| Trade receivables | 40 | - | €11,403 | +€11,403 | |
| Other amounts receivable | 41 | €413,388 | €38,945 | -€374,444 | -90.6% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €1,872,298 | €1,105,405 | -€766,893 | -41.0% |
| Deferred charges and accrued income | 490/1 | €396 | €1,796 | +€1,400 | +354.0% |
| Total equity and liabilities | 10/49 | €2,307,933 | €2,199,665 | -€108,267 | -4.7% |
| Equity | 10/15 | €2,241,629 | €2,193,914 | -€47,716 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,860 | €205,301 | +€3,441 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €203,441 | +€3,441 | +1.7% |
| Profit (loss) carried forward | 14 | €2,021,169 | €1,970,012 | -€51,157 | -2.5% |
| Provisions and deferred taxes | 16 | €47,989 | €0 | -€47,989 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €47,989 | €0 | -€47,989 | -100.0% |
| Pensions and similar obligations | 160 | €47,989 | €0 | -€47,989 | -100.0% |
| Amounts payable | 17/49 | €18,315 | €5,752 | -€12,563 | -68.6% |
| Amounts payable within one year | 42/48 | €18,315 | €5,752 | -€12,563 | -68.6% |
| Trade debts | 44 | €1,288 | €5,408 | +€4,120 | +319.9% |
| Suppliers | 440/4 | €1,288 | €5,408 | +€4,120 | +319.9% |
| Taxes, remuneration and social security | 45 | €17,027 | €344 | -€16,683 | -98.0% |
| Taxes | 450/3 | €17,027 | €344 | -€16,683 | -98.0% |
| Non-recurring operating income | 76A | - | €47,989 | +€47,989 | |
| Remuneration, social security and pensions | 62 | €105,536 | - | -€105,536 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,852 | €18,844 | +€14,991 | +389.1% |
| Other operating charges | 640/8 | €1,739 | €4,624 | +€2,885 | +165.9% |
| Non-recurring operating charges | 66A | - | €3,869 | +€3,869 | |
| Gross operating margin | 9900 | €1,087,456 | €17,469 | -€1.1m | -98.4% |
| Operating profit (loss) | 9901 | €976,329 | -€9,867 | -€986,196 | |
| Financial income | 75/76B | €4,192 | €21,479 | +€17,287 | +412.3% |
| Recurring financial income | 75 | €349 | €21,479 | +€21,130 | +6050.7% |
| Non-recurring financial income | 76B | €3,843 | - | -€3,843 | |
| Financial charges | 65/66B | €2,782 | €1,779 | -€1,003 | -36.1% |
| Recurring financial charges | 65 | €2,782 | €1,779 | -€1,003 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €977,739 | €9,833 | -€967,906 | -99.0% |
| Income taxes | 67/77 | €267,027 | €6,392 | -€260,635 | -97.6% |
| Profit (loss) for the period | 9904 | €710,712 | €3,441 | -€707,271 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €710,712 | €3,441 | -€707,271 | -99.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.