LOBERA IP 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.
LOBERA IP Consulting
Largest movements
- Cash +€93,700
up €93,700 (+548%), from €17,102 to €110,802
mainly Net result for the year (+€89,768) and Current investments (+€40,000)
- Receivables within one year +€43,959
up €43,959 (+143%), from €30,775 to €74,734
of which Other amounts receivable: +€41,695
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Reserves +€89,768
up €89,768 (+145%), from €62,054 to €151,822
- Tax, wage and social debts +€9,931
up €9,931 (+42.8%), from €23,195 to €33,126
- Gross operating margin +€34,274
up €34,274 (+43.0%), from €79,773 to €114,047
- Taxes +€9,203
up €9,203 (+54.1%), from €17,002 to €26,205
- Financial income +€2,793
up €2,793 (+1,309%), from €213 to €3,007
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 | €89,999 | €190,558 | +€100,559 | +112% |
| Fixed assets | 21/28 | €1,282 | €2,557 | +€1,275 | +99.5% |
| Tangible fixed assets | 22/27 | €1,282 | €2,557 | +€1,275 | +99.5% |
| Plant, machinery and equipment | 23 | €1,282 | €2,557 | +€1,275 | +99.5% |
| Current assets | 29/58 | €88,717 | €188,000 | +€99,283 | +112% |
| Amounts receivable within one year | 40/41 | €30,775 | €74,734 | +€43,959 | +143% |
| Trade receivables | 40 | €13,842 | €16,106 | +€2,264 | +16.4% |
| Other amounts receivable | 41 | €16,933 | €58,628 | +€41,695 | +246% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €17,102 | €110,802 | +€93,700 | +548% |
| Deferred charges and accrued income | 490/1 | €841 | €2,465 | +€1,624 | +193% |
| Total equity and liabilities | 10/49 | €89,999 | €190,558 | +€100,559 | +112% |
| Equity | 10/15 | €66,054 | €155,822 | +€89,768 | +136% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €62,054 | €151,822 | +€89,768 | +145% |
| Distributable reserves | 133 | €62,054 | €151,822 | +€89,768 | +145% |
| Amounts payable | 17/49 | €23,945 | €34,736 | +€10,791 | +45.1% |
| Amounts payable within one year | 42/48 | €23,945 | €34,736 | +€10,791 | +45.1% |
| Trade debts | 44 | €750 | €1,610 | +€860 | +115% |
| Suppliers | 440/4 | €750 | €1,610 | +€860 | +115% |
| Taxes, remuneration and social security | 45 | €23,195 | €33,126 | +€9,931 | +42.8% |
| Taxes | 450/3 | €23,195 | €33,126 | +€9,931 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €509 | +€426 | +511% |
| Other operating charges | 640/8 | €163 | - | -€163 | |
| Gross operating margin | 9900 | €79,773 | €114,047 | +€34,274 | +43.0% |
| Operating profit (loss) | 9901 | €79,526 | €113,538 | +€34,012 | +42.8% |
| Financial income | 75/76B | €213 | €3,007 | +€2,793 | +1,309% |
| Recurring financial income | 75 | €213 | €3,007 | +€2,793 | +1,309% |
| Financial charges | 65/66B | €684 | €571 | -€112 | -16.4% |
| Recurring financial charges | 65 | €684 | €571 | -€112 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €79,056 | €115,973 | +€36,917 | +46.7% |
| Income taxes | 67/77 | €17,002 | €26,205 | +€9,203 | +54.1% |
| Profit (loss) for the period | 9904 | €62,054 | €89,768 | +€27,714 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,054 | €89,768 | +€27,714 | +44.7% |
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 27 October 2026 via checked.be.