LOBEMA: 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.
LOBEMA
Largest movements
- Tangible fixed assets -€11,527
down €11,527 (-5.5%), from €210,338 to €198,811
- Profit (loss) carried forward -€29,217
down €29,217 (-11.5%), from -€254,239 to -€283,456
- Short-term financial debts +€18,143
new in 2025: €18,143
- Gross operating margin -€5,410
down €5,410 (-85.0%), from -€6,361 to -€11,772
- Other operating charges +€2,858
up €2,858 (+94.3%), from €3,031 to €5,890
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 | €211,869 | €200,500 | -€11,369 | -5.4% |
| Fixed assets | 21/28 | €210,338 | €198,811 | -€11,527 | -5.5% |
| Tangible fixed assets | 22/27 | €210,338 | €198,811 | -€11,527 | -5.5% |
| Land and buildings | 22 | €210,338 | €198,811 | -€11,527 | -5.5% |
| Current assets | 29/58 | €1,531 | €1,690 | +€158 | +10.3% |
| Amounts receivable within one year | 40/41 | €31 | €31 | = | 0.0% |
| Other amounts receivable | 41 | €31 | €31 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €297 | - | -€297 | |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,658 | +€456 | +37.9% |
| Total equity and liabilities | 10/49 | €211,869 | €200,500 | -€11,369 | -5.4% |
| Equity | 10/15 | €189,574 | €160,357 | -€29,217 | -15.4% |
| Contributions | 10/11 | €421,419 | €421,419 | = | 0.0% |
| Capital | 10 | €421,419 | €421,419 | = | 0.0% |
| Issued capital | 100 | €421,419 | €421,419 | = | 0.0% |
| Reserves | 13 | €22,394 | €22,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,394 | €22,394 | = | 0.0% |
| Legal reserve | 130 | €22,394 | €22,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€254,239 | -€283,456 | -€29,217 | -11.5% |
| Amounts payable | 17/49 | €22,295 | €40,143 | +€17,849 | +80.1% |
| Amounts payable within one year | 42/48 | €22,000 | €40,143 | +€18,143 | +82.5% |
| Financial debts | 43 | - | €18,143 | +€18,143 | |
| Credit institutions | 430/8 | - | €18,143 | +€18,143 | |
| Other amounts payable | 47/48 | €22,000 | €22,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €295 | - | -€295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,527 | €11,527 | = | 0.0% |
| Other operating charges | 640/8 | €3,031 | €5,890 | +€2,858 | +94.3% |
| Gross operating margin | 9900 | -€6,361 | -€11,772 | -€5,410 | -85.0% |
| Operating profit (loss) | 9901 | -€20,920 | -€29,189 | -€8,269 | -39.5% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,944 | -€29,217 | -€8,273 | -39.5% |
| Profit (loss) for the period | 9904 | -€20,944 | -€29,217 | -€8,273 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,944 | -€29,217 | -€8,273 | -39.5% |
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 4 October 2026 via checked.be.