LORIIK: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
LORIIK
Largest movements
- Stocks and contracts +€33,618
up €33,618 (+31.9%), from €105,486 to €139,104
- Cash -€14,071
down €14,071 (-30.6%), from €46,050 to €31,979
mainly Stocks and contracts (-€33,618) and Tax, wage and social debts (-€15,549)
- Receivables within one year +€7,446
up €7,446 (+13.1%), from €56,919 to €64,366
of which Trade receivables: +€8,460
- Deferred charges and accrued income -€6,160
down €6,160 (-42.7%), from €14,429 to €8,268
- Tangible fixed assets -€5,706
down €5,706 (-18.3%), from €31,111 to €25,406
of which Other tangible fixed assets: -€3,030
- Trade debts +€36,874
up €36,874 (+19.3%), from €191,110 to €227,984
- Tax, wage and social debts -€15,549
down €15,549 (-19.2%), from €81,044 to €65,495
of which Remuneration and social security: -€14,446
- Profit (loss) carried forward -€10,273
down €10,273 (-30.1%), from -€34,084 to -€44,357
- Other debts +€4,075
up €4,075 (+68.8%), from €5,925 to €10,000
- Gross operating margin -€104,957
down €104,957 (-29.4%), from €356,903 to €251,946
- Staff costs -€32,251
down €32,251 (-14.1%), from €229,192 to €196,941
- Financial income -€14,366
down €14,366 (-48.1%), from €29,861 to €15,496
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,995 | €269,123 | +€15,128 | +6.0% |
| Fixed assets | 21/28 | €31,111 | €25,406 | -€5,706 | -18.3% |
| Tangible fixed assets | 22/27 | €31,111 | €25,406 | -€5,706 | -18.3% |
| Plant, machinery and equipment | 23 | €3,933 | €1,257 | -€2,676 | -68.0% |
| Other tangible fixed assets | 26 | €27,179 | €24,149 | -€3,030 | -11.1% |
| Current assets | 29/58 | €222,884 | €243,717 | +€20,834 | +9.3% |
| Stocks and contracts in progress | 3 | €105,486 | €139,104 | +€33,618 | +31.9% |
| Stocks | 30/36 | €105,486 | €139,104 | +€33,618 | +31.9% |
| Amounts receivable within one year | 40/41 | €56,919 | €64,366 | +€7,446 | +13.1% |
| Trade receivables | 40 | €17,073 | €25,533 | +€8,460 | +49.6% |
| Other amounts receivable | 41 | €39,846 | €38,833 | -€1,013 | -2.5% |
| Cash at bank and in hand | 54/58 | €46,050 | €31,979 | -€14,071 | -30.6% |
| Deferred charges and accrued income | 490/1 | €14,429 | €8,268 | -€6,160 | -42.7% |
| Total equity and liabilities | 10/49 | €253,995 | €269,123 | +€15,128 | +6.0% |
| Equity | 10/15 | -€24,084 | -€34,357 | -€10,273 | -42.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,084 | -€44,357 | -€10,273 | -30.1% |
| Amounts payable | 17/49 | €278,079 | €303,480 | +€25,401 | +9.1% |
| Amounts payable within one year | 42/48 | €278,079 | €303,480 | +€25,401 | +9.1% |
| Trade debts | 44 | €191,110 | €227,984 | +€36,874 | +19.3% |
| Suppliers | 440/4 | €191,110 | €227,984 | +€36,874 | +19.3% |
| Taxes, remuneration and social security | 45 | €81,044 | €65,495 | -€15,549 | -19.2% |
| Taxes | 450/3 | €5,428 | €4,325 | -€1,103 | -20.3% |
| Remuneration and social security | 454/9 | €75,616 | €61,170 | -€14,446 | -19.1% |
| Other amounts payable | 47/48 | €5,925 | €10,000 | +€4,075 | +68.8% |
| Remuneration, social security and pensions | 62 | €229,192 | €196,941 | -€32,251 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,983 | €5,706 | -€277 | -4.6% |
| Other operating charges | 640/8 | €3,940 | €5,287 | +€1,347 | +34.2% |
| Non-recurring operating charges | 66A | €80,730 | €64,082 | -€16,648 | -20.6% |
| Gross operating margin | 9900 | €356,903 | €251,946 | -€104,957 | -29.4% |
| Operating profit (loss) | 9901 | €37,059 | -€20,070 | -€57,128 | |
| Financial income | 75/76B | €29,861 | €15,496 | -€14,366 | -48.1% |
| Recurring financial income | 75 | €29,861 | €15,496 | -€14,366 | -48.1% |
| Financial charges | 65/66B | €5,801 | €5,699 | -€102 | -1.8% |
| Recurring financial charges | 65 | €5,801 | €5,699 | -€102 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €61,119 | -€10,273 | -€71,392 | |
| Income taxes | 67/77 | €239 | - | -€239 | |
| Profit (loss) for the period | 9904 | €60,880 | -€10,273 | -€71,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,880 | -€10,273 | -€71,153 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.