LOBAMENT: what changed
Two fiscal 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.
LOBAMENT
Largest movements
- Tangible fixed assets +€25,776
new in 2025: €25,776
of which Furniture and vehicles: +€22,836
- Cash -€8,617
down €8,617 (-66.5%), from €12,956 to €4,339
mainly Investment in fixed assets (net) (-€26,749) and Receivables within one year (-€2,932)
- Receivables within one year +€2,932
up €2,932 (+733.5%), from €400 to €3,332
of which Other amounts receivable: +€2,872
- Profit (loss) carried forward +€20,493
up €20,493, from €0 to €20,493
- Trade debts -€1,391
down €1,391 (-82.0%), from €1,695 to €305
- Other debts +€749
up €749 (+87.1%), from €859 to €1,608
- Gross operating margin +€15,714
up €15,714 (+126.9%), from €12,387 to €28,102
- Taxes +€2,128
up €2,128 (+59.1%), from €3,600 to €5,728
- Depreciation +€973
new in 2025: €973
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 | €13,482 | €33,583 | +€20,101 | +149.1% |
| Fixed assets | 21/28 | - | €25,776 | +€25,776 | |
| Tangible fixed assets | 22/27 | - | €25,776 | +€25,776 | |
| Furniture and vehicles | 24 | - | €22,836 | +€22,836 | |
| Other tangible fixed assets | 26 | - | €2,940 | +€2,940 | |
| Current assets | 29/58 | €13,482 | €7,807 | -€5,675 | -42.1% |
| Amounts receivable within one year | 40/41 | €400 | €3,332 | +€2,932 | +733.5% |
| Trade receivables | 40 | - | €60 | +€60 | |
| Other amounts receivable | 41 | €400 | €3,272 | +€2,872 | +718.5% |
| Cash at bank and in hand | 54/58 | €12,956 | €4,339 | -€8,617 | -66.5% |
| Deferred charges and accrued income | 490/1 | €127 | €136 | +€9 | +7.1% |
| Total equity and liabilities | 10/49 | €13,482 | €33,583 | +€20,101 | +149.1% |
| Equity | 10/15 | €10,928 | €31,421 | +€20,493 | +187.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,928 | €7,928 | = | 0.0% |
| Distributable reserves | 133 | €7,928 | €7,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €20,493 | +€20,493 | |
| Amounts payable | 17/49 | €2,554 | €2,162 | -€392 | -15.3% |
| Amounts payable within one year | 42/48 | €2,554 | €1,912 | -€642 | -25.1% |
| Trade debts | 44 | €1,695 | €305 | -€1,391 | -82.0% |
| Suppliers | 440/4 | €1,695 | €305 | -€1,391 | -82.0% |
| Other amounts payable | 47/48 | €859 | €1,608 | +€749 | +87.1% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €973 | +€973 | |
| Gross operating margin | 9900 | €12,387 | €28,102 | +€15,714 | +126.9% |
| Operating profit (loss) | 9901 | €12,387 | €27,129 | +€14,741 | +119.0% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €12,387 | €27,054 | +€14,666 | +118.4% |
| Income taxes | 67/77 | €3,600 | €5,728 | +€2,128 | +59.1% |
| Profit (loss) for the period | 9904 | €8,787 | €21,326 | +€12,539 | +142.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,787 | €21,326 | +€12,539 | +142.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.