Lorepa: 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.
Lorepa
Largest movements
- Receivables within one year +€199,213
up €199,213 (+398%), from €50,015 to €249,228
of which Other amounts receivable: +€229,213
- Cash -€40,476
down €40,476 (-29.1%), from €138,892 to €98,416
mainly Receivables within one year (-€199,213)
- Profit (loss) carried forward +€132,130
up €132,130 (+96.3%), from €137,238 to €269,367
- Tax, wage and social debts +€26,489
up €26,489 (+54.7%), from €48,450 to €74,939
of which Taxes: +€26,489
- Gross operating margin +€19,291
up €19,291 (+12.8%), from €150,821 to €170,111
- Taxes +€4,814
up €4,814 (+14.8%), from €32,563 to €37,377
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.
Derived cash bridge
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 | €188,907 | €347,644 | +€158,737 | +84.0% |
| Current assets | 29/58 | €188,907 | €347,644 | +€158,737 | +84.0% |
| Amounts receivable within one year | 40/41 | €50,015 | €249,228 | +€199,213 | +398% |
| Trade receivables | 40 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Other amounts receivable | 41 | €15 | €229,228 | +€229,213 | +1,528,086% |
| Cash at bank and in hand | 54/58 | €138,892 | €98,416 | -€40,476 | -29.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €188,907 | €347,644 | +€158,737 | +84.0% |
| Equity | 10/15 | €140,238 | €272,367 | +€132,130 | +94.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,238 | €269,367 | +€132,130 | +96.3% |
| Amounts payable | 17/49 | €48,669 | €75,276 | +€26,607 | +54.7% |
| Amounts payable within one year | 42/48 | €48,669 | €75,276 | +€26,607 | +54.7% |
| Trade debts | 44 | €219 | €337 | +€118 | +54.0% |
| Suppliers | 440/4 | €219 | €337 | +€118 | +54.0% |
| Taxes, remuneration and social security | 45 | €48,450 | €74,939 | +€26,489 | +54.7% |
| Taxes | 450/3 | €43,450 | €69,939 | +€26,489 | +61.0% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €150,821 | €170,111 | +€19,291 | +12.8% |
| Operating profit (loss) | 9901 | €150,307 | €169,584 | +€19,276 | +12.8% |
| Financial charges | 65/66B | €57 | €78 | +€20 | +35.5% |
| Recurring financial charges | 65 | €57 | €78 | +€20 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €150,250 | €169,506 | +€19,256 | +12.8% |
| Income taxes | 67/77 | €32,563 | €37,377 | +€4,814 | +14.8% |
| Profit (loss) for the period | 9904 | €117,688 | €132,130 | +€14,442 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,688 | €132,130 | +€14,442 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.