LOBI-SYSTEMS: 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.
LOBI-SYSTEMS
Largest movements
- Cash +€20,444
up €20,444 (+532.9%), from €3,836 to €24,280
mainly Net result for the year (+€38,573) and Other debts (+€1,702)
- Receivables within one year +€7,815
up €7,815 (+39.1%), from €19,965 to €27,780
of which Trade receivables: +€5,445
- Tangible fixed assets +€1,398
up €1,398 (+89.5%), from €1,562 to €2,960
of which Furniture and vehicles: +€730
- Profit (loss) carried forward +€38,573
up €38,573 (+965.4%), from €3,995 to €42,568
- Tax, wage and social debts -€8,899
down €8,899 (-59.1%), from €15,062 to €6,162
of which Taxes: -€8,899
- Other debts +€1,702
up €1,702 (+197.2%), from €863 to €2,565
- Trade debts -€1,597
down €1,597 (-79.5%), from €2,010 to €413
- Gross operating margin +€45,661
up €45,661 (+694.7%), from €6,573 to €52,234
- Taxes +€9,859
up €9,859 (+556.7%), from €1,771 to €11,630
- Depreciation +€647
up €647 (+182.3%), from €355 to €1,002
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 | €26,930 | €56,708 | +€29,778 | +110.6% |
| Fixed assets | 21/28 | €1,658 | €3,056 | +€1,398 | +84.3% |
| Tangible fixed assets | 22/27 | €1,562 | €2,960 | +€1,398 | +89.5% |
| Plant, machinery and equipment | 23 | - | €668 | +€668 | |
| Furniture and vehicles | 24 | €1,562 | €2,292 | +€730 | +46.7% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €25,272 | €53,653 | +€28,380 | +112.3% |
| Amounts receivable within one year | 40/41 | €19,965 | €27,780 | +€7,815 | +39.1% |
| Trade receivables | 40 | €19,965 | €25,410 | +€5,445 | +27.3% |
| Other amounts receivable | 41 | - | €2,370 | +€2,370 | |
| Cash at bank and in hand | 54/58 | €3,836 | €24,280 | +€20,444 | +532.9% |
| Deferred charges and accrued income | 490/1 | €1,471 | €1,593 | +€122 | +8.3% |
| Total equity and liabilities | 10/49 | €26,930 | €56,708 | +€29,778 | +110.6% |
| Equity | 10/15 | €8,995 | €47,568 | +€38,573 | +428.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,995 | €42,568 | +€38,573 | +965.4% |
| Amounts payable | 17/49 | €17,935 | €9,140 | -€8,795 | -49.0% |
| Amounts payable within one year | 42/48 | €17,935 | €9,140 | -€8,795 | -49.0% |
| Trade debts | 44 | €2,010 | €413 | -€1,597 | -79.5% |
| Suppliers | 440/4 | €2,010 | €413 | -€1,597 | -79.5% |
| Taxes, remuneration and social security | 45 | €15,062 | €6,162 | -€8,899 | -59.1% |
| Taxes | 450/3 | €13,062 | €4,162 | -€8,899 | -68.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €863 | €2,565 | +€1,702 | +197.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €1,002 | +€647 | +182.3% |
| Other operating charges | 640/8 | €448 | €933 | +€484 | +108.1% |
| Gross operating margin | 9900 | €6,573 | €52,234 | +€45,661 | +694.7% |
| Operating profit (loss) | 9901 | €5,770 | €50,300 | +€44,530 | +771.8% |
| Financial charges | 65/66B | €3 | €97 | +€93 | +2795.5% |
| Recurring financial charges | 65 | €3 | €97 | +€93 | +2795.5% |
| Profit (loss) for the period before taxes | 9903 | €5,766 | €50,203 | +€44,436 | +770.6% |
| Income taxes | 67/77 | €1,771 | €11,630 | +€9,859 | +556.7% |
| Profit (loss) for the period | 9904 | €3,995 | €38,573 | +€34,577 | +865.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,995 | €38,573 | +€34,577 | +865.4% |
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 12 October 2026 via checked.be.