LOBERY: 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.
LOBERY
Largest movements
- Receivables within one year -€1,830
down €1,830 (-30.1%), from €6,087 to €4,258
of which Other amounts receivable: -€1,016
- Cash -€1,041
down €1,041 (-32.5%), from €3,203 to €2,162
mainly Trade debts (-€1,432) and Net result for the year (-€1,168)
- Trade debts -€1,432
down €1,432 (-54.5%), from €2,629 to €1,197
- Profit (loss) carried forward -€1,168
down €1,168 (-1.5%), from -€76,322 to -€77,490
- Tax, wage and social debts -€270
down €270 (-68.7%), from €392 to €123
- Gross operating margin +€4,359
up €4,359 (+92.9%), from -€4,690 to -€331
- Depreciation -€285
no longer reported in 2025 (was €285)
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 | €9,290 | €6,420 | -€2,870 | -30.9% |
| Current assets | 29/58 | €9,290 | €6,420 | -€2,870 | -30.9% |
| Amounts receivable within one year | 40/41 | €6,087 | €4,258 | -€1,830 | -30.1% |
| Trade receivables | 40 | €5,052 | €4,239 | -€813 | -16.1% |
| Other amounts receivable | 41 | €1,035 | €19 | -€1,016 | -98.2% |
| Cash at bank and in hand | 54/58 | €3,203 | €2,162 | -€1,041 | -32.5% |
| Total equity and liabilities | 10/49 | €9,290 | €6,420 | -€2,870 | -30.9% |
| Equity | 10/15 | €5,333 | €4,164 | -€1,168 | -21.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,655 | €61,655 | = | 0.0% |
| Distributable reserves | 133 | €61,655 | €61,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,322 | -€77,490 | -€1,168 | -1.5% |
| Amounts payable | 17/49 | €3,957 | €2,256 | -€1,702 | -43.0% |
| Amounts payable within one year | 42/48 | €3,957 | €2,256 | -€1,702 | -43.0% |
| Trade debts | 44 | €2,629 | €1,197 | -€1,432 | -54.5% |
| Suppliers | 440/4 | €2,629 | €1,197 | -€1,432 | -54.5% |
| Taxes, remuneration and social security | 45 | €392 | €123 | -€270 | -68.7% |
| Taxes | 450/3 | €392 | €123 | -€270 | -68.7% |
| Other amounts payable | 47/48 | €936 | €936 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | - | -€285 | |
| Other operating charges | 640/8 | €688 | €706 | +€17 | +2.5% |
| Gross operating margin | 9900 | -€4,690 | -€331 | +€4,359 | +92.9% |
| Operating profit (loss) | 9901 | -€5,663 | -€1,037 | +€4,626 | +81.7% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,780 | -€1,168 | +€4,612 | +79.8% |
| Profit (loss) for the period | 9904 | -€5,780 | -€1,168 | +€4,612 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,780 | -€1,168 | +€4,612 | +79.8% |
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 18 October 2026 via checked.be.