LOBANO: 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.
LOBANO
Largest movements
- Cash -€28,788
down €28,788 (-85.3%), from €33,730 to €4,942
mainly Trade debts (-€25,436) and Receivables within one year (-€14,536)
- Receivables within one year +€14,536
up €14,536 (+195.2%), from €7,445 to €21,980
of which Trade receivables: +€11,559
- Trade debts -€25,436
down €25,436 (-64.4%), from €39,497 to €14,061
- Other debts +€7,225
up €7,225 (+82.7%), from €8,737 to €15,962
- Profit (loss) carried forward +€3,632
up €3,632 (+40.1%), from -€9,059 to -€5,427
- Gross operating margin +€12,256
up €12,256, from -€8,554 to €3,702
- Other operating charges -€1,007
no longer reported in 2025 (was €1,007)
- Financial charges -€173
down €173 (-37.9%), from €456 to €283
- Financial income +€171
up €171 (+413.3%), from €41 to €213
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 | €41,175 | €26,922 | -€14,253 | -34.6% |
| Current assets | 29/58 | €41,175 | €26,922 | -€14,253 | -34.6% |
| Amounts receivable within one year | 40/41 | €7,445 | €21,980 | +€14,536 | +195.2% |
| Trade receivables | 40 | €3,554 | €15,113 | +€11,559 | +325.3% |
| Other amounts receivable | 41 | €3,891 | €6,868 | +€2,977 | +76.5% |
| Cash at bank and in hand | 54/58 | €33,730 | €4,942 | -€28,788 | -85.3% |
| Total equity and liabilities | 10/49 | €41,175 | €26,922 | -€14,253 | -34.6% |
| Equity | 10/15 | -€7,059 | -€3,427 | +€3,632 | +51.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,059 | -€5,427 | +€3,632 | +40.1% |
| Amounts payable | 17/49 | €48,234 | €30,350 | -€17,884 | -37.1% |
| Amounts payable within one year | 42/48 | €48,234 | €30,350 | -€17,884 | -37.1% |
| Trade debts | 44 | €39,497 | €14,061 | -€25,436 | -64.4% |
| Suppliers | 440/4 | €39,497 | €14,061 | -€25,436 | -64.4% |
| Taxes, remuneration and social security | 45 | - | €327 | +€327 | |
| Taxes | 450/3 | - | €327 | +€327 | |
| Other amounts payable | 47/48 | €8,737 | €15,962 | +€7,225 | +82.7% |
| Other operating charges | 640/8 | €1,007 | - | -€1,007 | |
| Gross operating margin | 9900 | -€8,554 | €3,702 | +€12,256 | |
| Operating profit (loss) | 9901 | -€9,561 | €3,702 | +€13,263 | |
| Financial income | 75/76B | €41 | €213 | +€171 | +413.3% |
| Recurring financial income | 75 | €41 | €213 | +€171 | +413.3% |
| Financial charges | 65/66B | €456 | €283 | -€173 | -37.9% |
| Recurring financial charges | 65 | €456 | €283 | -€173 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,975 | €3,632 | +€13,607 | |
| Profit (loss) for the period | 9904 | -€9,975 | €3,632 | +€13,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,975 | €3,632 | +€13,607 |
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 8 October 2026 via checked.be.