LoBe Consulting: 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.
LoBe Consulting
Largest movements
- Tangible fixed assets -€6,641
down €6,641 (-30.0%), from €22,156 to €15,515
- Cash +€4,259
up €4,259 (+18.7%), from €22,770 to €27,029
mainly Net result for the year (+€8,874) and Depreciation (+€6,641)
- Other debts +€6,168
up €6,168 (+109%), from €5,663 to €11,831
- Profit (loss) carried forward -€3,429
down €3,429 (-51.2%), from €6,701 to €3,272
- Tax, wage and social debts -€2,409
down €2,409 (-23.1%), from €10,438 to €8,028
of which Taxes: -€4,759
- Current portion of long-term debt -€1,745
down €1,745 (-100%), from €1,745 to €0
- Depreciation +€699
up €699 (+11.8%), from €5,942 to €6,641
- Financial charges -€375
down €375 (-69.9%), from €537 to €161
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.
Derived cash bridge
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 | €47,084 | €44,936 | -€2,148 | -4.6% |
| Fixed assets | 21/28 | €22,156 | €15,515 | -€6,641 | -30.0% |
| Tangible fixed assets | 22/27 | €22,156 | €15,515 | -€6,641 | -30.0% |
| Furniture and vehicles | 24 | €22,156 | €15,515 | -€6,641 | -30.0% |
| Current assets | 29/58 | €24,929 | €29,421 | +€4,492 | +18.0% |
| Amounts receivable within one year | 40/41 | €460 | €270 | -€190 | -41.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €460 | €270 | -€190 | -41.2% |
| Cash at bank and in hand | 54/58 | €22,770 | €27,029 | +€4,259 | +18.7% |
| Deferred charges and accrued income | 490/1 | €1,699 | €2,122 | +€423 | +24.9% |
| Total equity and liabilities | 10/49 | €47,084 | €44,936 | -€2,148 | -4.6% |
| Equity | 10/15 | €28,172 | €24,743 | -€3,429 | -12.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,472 | €19,472 | = | 0.0% |
| Distributable reserves | 133 | €19,472 | €19,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,701 | €3,272 | -€3,429 | -51.2% |
| Amounts payable | 17/49 | €18,912 | €20,193 | +€1,281 | +6.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,912 | €20,193 | +€1,281 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €1,745 | €0 | -€1,745 | -100% |
| Financial debts | 43 | €320 | €0 | -€320 | -100% |
| Credit institutions | 430/8 | €320 | €0 | -€320 | -100% |
| Trade debts | 44 | €747 | €334 | -€413 | -55.3% |
| Suppliers | 440/4 | €747 | €334 | -€413 | -55.3% |
| Taxes, remuneration and social security | 45 | €10,438 | €8,028 | -€2,409 | -23.1% |
| Taxes | 450/3 | €10,438 | €5,678 | -€4,759 | -45.6% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €5,663 | €11,831 | +€6,168 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,942 | €6,641 | +€699 | +11.8% |
| Other operating charges | 640/8 | €791 | €908 | +€117 | +14.8% |
| Gross operating margin | 9900 | €20,213 | €20,313 | +€100 | +0.5% |
| Operating profit (loss) | 9901 | €13,481 | €12,765 | -€716 | -5.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €537 | €161 | -€375 | -69.9% |
| Recurring financial charges | 65 | €537 | €161 | -€375 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €12,944 | €12,603 | -€341 | -2.6% |
| Income taxes | 67/77 | €3,540 | €3,730 | +€190 | +5.4% |
| Profit (loss) for the period | 9904 | €9,404 | €8,874 | -€530 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,404 | €8,874 | -€530 | -5.6% |
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 19 October 2026 via checked.be.