DE LOBO: 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.
DE LOBO
Largest movements
- Receivables within one year -€41,542
down €41,542 (-60.2%), from €68,997 to €27,456
of which Trade receivables: -€41,847
- Tangible fixed assets -€6,475
down €6,475 (-14.3%), from €45,260 to €38,785
of which Other tangible fixed assets: -€5,899
- Cash +€2,969
up €2,969 (+1758.3%), from €169 to €3,138
mainly Receivables within one year (+€41,542) and Net result for the year (+€38,219)
- Other debts -€80,725
down €80,725 (-64.2%), from €125,697 to €44,973
- Profit (loss) carried forward +€38,219
up €38,219 (+47.5%), from -€80,545 to -€42,325
- Trade debts +€7,532
up €7,532 (+71.2%), from €10,585 to €18,116
- Tax, wage and social debts -€5,074
down €5,074 (-98.7%), from €5,139 to €65
- Short-term financial debts -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Gross operating margin +€9,681
up €9,681 (+26.3%), from €36,764 to €46,445
- Taxes -€1,272
new in 2025: -€1,272
- Other operating charges -€676
down €676 (-55.4%), from €1,220 to €544
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 | €114,427 | €69,379 | -€45,047 | -39.4% |
| Fixed assets | 21/28 | €45,260 | €38,785 | -€6,475 | -14.3% |
| Tangible fixed assets | 22/27 | €45,260 | €38,785 | -€6,475 | -14.3% |
| Furniture and vehicles | 24 | €849 | €274 | -€576 | -67.8% |
| Other tangible fixed assets | 26 | €44,411 | €38,511 | -€5,899 | -13.3% |
| Current assets | 29/58 | €69,166 | €30,594 | -€38,572 | -55.8% |
| Amounts receivable within one year | 40/41 | €68,997 | €27,456 | -€41,542 | -60.2% |
| Trade receivables | 40 | €68,997 | €27,150 | -€41,847 | -60.7% |
| Other amounts receivable | 41 | - | €306 | +€306 | |
| Cash at bank and in hand | 54/58 | €169 | €3,138 | +€2,969 | +1758.3% |
| Total equity and liabilities | 10/49 | €114,427 | €69,379 | -€45,047 | -39.4% |
| Equity | 10/15 | -€56,995 | -€18,775 | +€38,219 | +67.1% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,545 | -€42,325 | +€38,219 | +47.5% |
| Amounts payable | 17/49 | €171,421 | €88,155 | -€83,267 | -48.6% |
| Amounts payable within one year | 42/48 | €171,421 | €88,155 | -€83,267 | -48.6% |
| Financial debts | 43 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Credit institutions | 430/8 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Trade debts | 44 | €10,585 | €18,116 | +€7,532 | +71.2% |
| Suppliers | 440/4 | €10,585 | €18,116 | +€7,532 | +71.2% |
| Taxes, remuneration and social security | 45 | €5,139 | €65 | -€5,074 | -98.7% |
| Taxes | 450/3 | €5,139 | €65 | -€5,074 | -98.7% |
| Other amounts payable | 47/48 | €125,697 | €44,973 | -€80,725 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,619 | €6,475 | -€144 | -2.2% |
| Other operating charges | 640/8 | €1,220 | €544 | -€676 | -55.4% |
| Gross operating margin | 9900 | €36,764 | €46,445 | +€9,681 | +26.3% |
| Operating profit (loss) | 9901 | €28,926 | €39,426 | +€10,500 | +36.3% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €2,925 | €2,510 | -€415 | -14.2% |
| Recurring financial charges | 65 | €2,925 | €2,510 | -€415 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €26,000 | €36,947 | +€10,947 | +42.1% |
| Income taxes | 67/77 | - | -€1,272 | -€1,272 | |
| Profit (loss) for the period | 9904 | €26,000 | €38,219 | +€12,219 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,000 | €38,219 | +€12,219 | +47.0% |
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 10 October 2026 via checked.be.