LOBASS: 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.
LOBASS
Largest movements
- Receivables within one year +€17,751
new in 2025: €17,751
- Cash -€979
down €979 (-90.9%), from €1,077 to €98
mainly Receivables within one year (-€17,751) and Net result for the year (-€4,982)
- Other debts +€21,476
up €21,476 (+13.2%), from €162,688 to €184,164
- Profit (loss) carried forward -€4,982
down €4,982 (-2.4%), from -€208,718 to -€213,700
- Trade debts +€278
up €278 (+258.8%), from €107 to €385
- Gross operating margin -€69,603
down €69,603, from €66,051 to -€3,552
- Other operating charges -€1,098
down €1,098 (-44.2%), from €2,482 to €1,384
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 | €1,077 | €17,849 | +€16,772 | +1557.4% |
| Current assets | 29/58 | €1,077 | €17,849 | +€16,772 | +1557.4% |
| Amounts receivable within one year | 40/41 | - | €17,751 | +€17,751 | |
| Other amounts receivable | 41 | - | €17,751 | +€17,751 | |
| Cash at bank and in hand | 54/58 | €1,077 | €98 | -€979 | -90.9% |
| Total equity and liabilities | 10/49 | €1,077 | €17,849 | +€16,772 | +1557.4% |
| Equity | 10/15 | -€161,718 | -€166,700 | -€4,982 | -3.1% |
| Contributions | 10/11 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,718 | -€213,700 | -€4,982 | -2.4% |
| Amounts payable | 17/49 | €162,795 | €184,549 | +€21,754 | +13.4% |
| Amounts payable within one year | 42/48 | €162,795 | €184,549 | +€21,754 | +13.4% |
| Trade debts | 44 | €107 | €385 | +€278 | +258.8% |
| Suppliers | 440/4 | €107 | €385 | +€278 | +258.8% |
| Other amounts payable | 47/48 | €162,688 | €184,164 | +€21,476 | +13.2% |
| Other operating charges | 640/8 | €2,482 | €1,384 | -€1,098 | -44.2% |
| Gross operating margin | 9900 | €66,051 | -€3,552 | -€69,603 | |
| Operating profit (loss) | 9901 | €63,569 | -€4,936 | -€68,505 | |
| Financial charges | 65/66B | €81 | €46 | -€35 | -42.9% |
| Recurring financial charges | 65 | €81 | €46 | -€35 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €63,488 | -€4,982 | -€68,470 | |
| Profit (loss) for the period | 9904 | €63,488 | -€4,982 | -€68,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,488 | -€4,982 | -€68,470 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.