LUROCA: 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.
LUROCA
Largest movements
- Cash +€35,254
up €35,254 (+71.5%), from €49,314 to €84,568
mainly Net result for the year (+€42,228) and Other debts (+€4,856)
- Current investments +€10,396
up €10,396 (+3.3%), from €312,532 to €322,928
- Profit (loss) carried forward +€42,228
up €42,228 (+88.1%), from -€47,935 to -€5,707
- Other debts +€4,856
up €4,856 (+3.1%), from €156,978 to €161,834
- Gross operating margin +€137,397
up €137,397 (+360.9%), from €38,070 to €175,467
- Financial charges +€85,144
up €85,144 (+3745.3%), from €2,273 to €87,417
- Taxes +€34,884
up €34,884 (+434.2%), from €8,035 to €42,918
- Financial income +€8,303
up €8,303 (+3668.2%), from €226 to €8,529
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 | €361,846 | €409,993 | +€48,147 | +13.3% |
| Current assets | 29/58 | €361,846 | €409,993 | +€48,147 | +13.3% |
| Amounts receivable within one year | 40/41 | - | €1,546 | +€1,546 | |
| Other amounts receivable | 41 | - | €1,546 | +€1,546 | |
| Current investments | 50/53 | €312,532 | €322,928 | +€10,396 | +3.3% |
| Cash at bank and in hand | 54/58 | €49,314 | €84,568 | +€35,254 | +71.5% |
| Deferred charges and accrued income | 490/1 | - | €951 | +€951 | |
| Total equity and liabilities | 10/49 | €361,846 | €409,993 | +€48,147 | +13.3% |
| Equity | 10/15 | €78,554 | €120,782 | +€42,228 | +53.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,489 | €1,489 | = | 0.0% |
| Distributable reserves | 133 | €1,489 | €1,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,935 | -€5,707 | +€42,228 | +88.1% |
| Amounts payable | 17/49 | €283,292 | €289,211 | +€5,919 | +2.1% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,292 | €164,211 | +€5,919 | +3.7% |
| Trade debts | 44 | - | €1,224 | +€1,224 | |
| Suppliers | 440/4 | - | €1,224 | +€1,224 | |
| Taxes, remuneration and social security | 45 | €1,314 | €1,153 | -€161 | -12.3% |
| Taxes | 450/3 | €1,314 | €1,153 | -€161 | -12.3% |
| Other amounts payable | 47/48 | €156,978 | €161,834 | +€4,856 | +3.1% |
| Non-recurring operating income | 76A | €39,236 | €183,068 | +€143,832 | +366.6% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Non-recurring operating charges | 66A | €26,582 | €10,925 | -€15,657 | -58.9% |
| Gross operating margin | 9900 | €38,070 | €175,467 | +€137,397 | +360.9% |
| Operating profit (loss) | 9901 | €10,985 | €164,034 | +€153,049 | +1393.2% |
| Financial income | 75/76B | €226 | €8,529 | +€8,303 | +3668.2% |
| Recurring financial income | 75 | €226 | €8,529 | +€8,303 | +3668.2% |
| Financial charges | 65/66B | €2,273 | €87,417 | +€85,144 | +3745.3% |
| Recurring financial charges | 65 | €2,273 | €87,417 | +€85,144 | +3745.3% |
| Profit (loss) for the period before taxes | 9903 | €8,938 | €85,146 | +€76,208 | +852.6% |
| Income taxes | 67/77 | €8,035 | €42,918 | +€34,884 | +434.2% |
| Profit (loss) for the period | 9904 | €904 | €42,228 | +€41,324 | +4572.6% |
| Profit (loss) for the period to be appropriated | 9905 | €904 | €42,228 | +€41,324 | +4572.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.