LOBBE CEDRIC ARCHITECTE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
LOBBE CEDRIC ARCHITECTE
Largest movements
- Tangible fixed assets +€3,789
up €3,789 (+386%), from €981 to €4,770
- Receivables within one year -€3,660
down €3,660 (-4.6%), from €79,194 to €75,534
of which Other amounts receivable: -€9,710
- Trade debts -€5,371
down €5,371 (-72.9%), from €7,370 to €2,000
- Tax, wage and social debts +€4,094
up €4,094 (+72.0%), from €5,687 to €9,781
of which Remuneration and social security: +€2,198
- Short-term financial debts +€3,156
up €3,156 (+35.8%), from €8,805 to €11,961
- Reserves -€1,818
down €1,818 (-5.4%), from €33,496 to €31,678
- Gross operating margin +€2,629
up €2,629 (+22.3%), from €11,812 to €14,441
- Taxes +€1,523
up €1,523 (+82.2%), from €1,852 to €3,376
- Depreciation +€568
up €568 (+66.2%), from €858 to €1,427
- Other operating charges -€319
down €319 (-39.1%), from €817 to €498
- Financial charges -€226
down €226 (-17.5%), from €1,289 to €1,064
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,372 | €81,238 | +€866 | +1.1% |
| Fixed assets | 21/28 | €981 | €4,770 | +€3,789 | +386% |
| Tangible fixed assets | 22/27 | €981 | €4,770 | +€3,789 | +386% |
| Furniture and vehicles | 24 | €981 | €4,770 | +€3,789 | +386% |
| Current assets | 29/58 | €79,391 | €76,468 | -€2,923 | -3.7% |
| Amounts receivable within one year | 40/41 | €79,194 | €75,534 | -€3,660 | -4.6% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €79,194 | €69,484 | -€9,710 | -12.3% |
| Deferred charges and accrued income | 490/1 | €197 | €934 | +€737 | +375% |
| Total equity and liabilities | 10/49 | €80,372 | €81,238 | +€866 | +1.1% |
| Equity | 10/15 | €58,510 | €57,497 | -€1,013 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,496 | €31,678 | -€1,818 | -5.4% |
| Distributable reserves | 133 | €33,496 | €31,678 | -€1,818 | -5.4% |
| Profit (loss) carried forward | 14 | €18,814 | €19,619 | +€805 | +4.3% |
| Amounts payable | 17/49 | €21,862 | €23,741 | +€1,879 | +8.6% |
| Amounts payable within one year | 42/48 | €21,862 | €23,741 | +€1,879 | +8.6% |
| Financial debts | 43 | €8,805 | €11,961 | +€3,156 | +35.8% |
| Credit institutions | 430/8 | €8,805 | €11,961 | +€3,156 | +35.8% |
| Trade debts | 44 | €7,370 | €2,000 | -€5,371 | -72.9% |
| Suppliers | 440/4 | €7,370 | €2,000 | -€5,371 | -72.9% |
| Taxes, remuneration and social security | 45 | €5,687 | €9,781 | +€4,094 | +72.0% |
| Taxes | 450/3 | €5,687 | €7,583 | +€1,896 | +33.3% |
| Remuneration and social security | 454/9 | - | €2,198 | +€2,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €1,427 | +€568 | +66.2% |
| Other operating charges | 640/8 | €817 | €498 | -€319 | -39.1% |
| Gross operating margin | 9900 | €11,812 | €14,441 | +€2,629 | +22.3% |
| Operating profit (loss) | 9901 | €10,137 | €12,517 | +€2,380 | +23.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,289 | €1,064 | -€226 | -17.5% |
| Recurring financial charges | 65 | €1,289 | €1,064 | -€226 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €8,848 | €11,453 | +€2,606 | +29.5% |
| Income taxes | 67/77 | €1,852 | €3,376 | +€1,523 | +82.2% |
| Profit (loss) for the period | 9904 | €6,995 | €8,078 | +€1,082 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,995 | €8,078 | +€1,082 | +15.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.