LOBELIUS: 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.
LOBELIUS
Largest movements
- Cash +€43,158
up €43,158 (+147.6%), from €29,239 to €72,398
mainly Net result for the year (+€57,751) and Other debts (+€25,845)
- Deferred charges and accrued income -€7,606
down €7,606 (-67.4%), from €11,287 to €3,681
- Current investments -€5,391
down €5,391 (-5.7%), from €94,277 to €88,886
- Debts after one year -€35,811
down €35,811 (-19.3%), from €185,084 to €149,272
- Reserves +€30,302
up €30,302 (+18.3%), from €165,352 to €195,654
of which Distributable reserves: +€30,302
- Other debts +€25,845
up €25,845 (+108.2%), from €23,892 to €49,737
- Tax, wage and social debts +€9,138
up €9,138 (+591.4%), from €1,545 to €10,684
- Gross operating margin +€10,670
up €10,670 (+9.2%), from €116,595 to €127,265
- Other operating charges +€9,401
up €9,401 (+2068.8%), from €454 to €9,856
- Taxes +€5,778
up €5,778 (+18.4%), from €31,331 to €37,109
- Financial charges -€1,934
down €1,934 (-26.2%), from €7,376 to €5,442
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 | €439,981 | €472,209 | +€32,228 | +7.3% |
| Fixed assets | 21/28 | €294,477 | €292,976 | -€1,501 | -0.5% |
| Tangible fixed assets | 22/27 | €294,427 | €292,926 | -€1,501 | -0.5% |
| Land and buildings | 22 | €278,150 | €265,579 | -€12,571 | -4.5% |
| Plant, machinery and equipment | 23 | €14,694 | €25,609 | +€10,915 | +74.3% |
| Furniture and vehicles | 24 | €1,584 | €1,738 | +€154 | +9.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €145,504 | €179,233 | +€33,729 | +23.2% |
| Amounts receivable within one year | 40/41 | €10,700 | €14,268 | +€3,567 | +33.3% |
| Trade receivables | 40 | €10,330 | €14,268 | +€3,938 | +38.1% |
| Other amounts receivable | 41 | €371 | €0 | -€371 | -100.0% |
| Current investments | 50/53 | €94,277 | €88,886 | -€5,391 | -5.7% |
| Cash at bank and in hand | 54/58 | €29,239 | €72,398 | +€43,158 | +147.6% |
| Deferred charges and accrued income | 490/1 | €11,287 | €3,681 | -€7,606 | -67.4% |
| Total equity and liabilities | 10/49 | €439,981 | €472,209 | +€32,228 | +7.3% |
| Equity | 10/15 | €192,213 | €222,515 | +€30,302 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,352 | €195,654 | +€30,302 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,353 | €12,353 | = | 0.0% |
| Distributable reserves | 133 | €151,139 | €181,441 | +€30,302 | +20.0% |
| Profit (loss) carried forward | 14 | €20,661 | €20,661 | = | 0.0% |
| Amounts payable | 17/49 | €247,768 | €249,693 | +€1,925 | +0.8% |
| Amounts payable after more than one year | 17 | €185,084 | €149,272 | -€35,811 | -19.3% |
| Financial debts | 170/4 | €185,084 | €149,272 | -€35,811 | -19.3% |
| Amounts payable within one year | 42/48 | €62,684 | €100,421 | +€37,737 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €34,921 | €35,811 | +€890 | +2.5% |
| Trade debts | 44 | €2,326 | €4,189 | +€1,863 | +80.1% |
| Suppliers | 440/4 | €2,326 | €4,189 | +€1,863 | +80.1% |
| Taxes, remuneration and social security | 45 | €1,545 | €10,684 | +€9,138 | +591.4% |
| Taxes | 450/3 | €1,545 | €10,684 | +€9,138 | +591.4% |
| Other amounts payable | 47/48 | €23,892 | €49,737 | +€25,845 | +108.2% |
| Remuneration, social security and pensions | 62 | €131 | - | -€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,462 | €17,354 | +€892 | +5.4% |
| Other operating charges | 640/8 | €454 | €9,856 | +€9,401 | +2068.8% |
| Gross operating margin | 9900 | €116,595 | €127,265 | +€10,670 | +9.2% |
| Operating profit (loss) | 9901 | €99,547 | €100,055 | +€507 | +0.5% |
| Financial income | 75/76B | €446 | €248 | -€198 | -44.5% |
| Recurring financial income | 75 | €446 | €248 | -€198 | -44.5% |
| Financial charges | 65/66B | €7,376 | €5,442 | -€1,934 | -26.2% |
| Recurring financial charges | 65 | €7,376 | €5,442 | -€1,934 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €92,617 | €94,860 | +€2,243 | +2.4% |
| Income taxes | 67/77 | €31,331 | €37,109 | +€5,778 | +18.4% |
| Profit (loss) for the period | 9904 | €61,286 | €57,751 | -€3,535 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,286 | €57,751 | -€3,535 | -5.8% |
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 8 October 2026 via checked.be.