LOBIMAG: 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.
LOBIMAG
Largest movements
- Cash -€10,019
down €10,019 (-52.1%), from €19,219 to €9,200
mainly Other debts (-€11,807) and Investment in fixed assets (net) (-€1,664)
- Tangible fixed assets +€1,500
new in 2025: €1,500
- Other debts -€11,807
down €11,807 (-69.5%), from €17,000 to €5,193
- Profit (loss) carried forward +€3,005
up €3,005, from -€794 to €2,211
- Tax, wage and social debts +€272
up €272 (+53.3%), from €510 to €783
- Gross operating margin +€5,237
up €5,237 (+771.8%), from €679 to €5,915
- Taxes +€1,281
up €1,281 (+248.5%), from €515 to €1,796
- Depreciation +€164
new in 2025: €164
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 | €19,228 | €10,700 | -€8,528 | -44.4% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Tangible fixed assets | 22/27 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €19,228 | €9,200 | -€10,028 | -52.2% |
| Amounts receivable within one year | 40/41 | €5 | - | -€5 | |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €19,219 | €9,200 | -€10,019 | -52.1% |
| Deferred charges and accrued income | 490/1 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €19,228 | €10,700 | -€8,528 | -44.4% |
| Equity | 10/15 | €1,706 | €4,711 | +€3,005 | +176.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€794 | €2,211 | +€3,005 | |
| Amounts payable | 17/49 | €17,522 | €5,989 | -€11,533 | -65.8% |
| Amounts payable within one year | 42/48 | €17,510 | €5,989 | -€11,522 | -65.8% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €510 | €783 | +€272 | +53.3% |
| Taxes | 450/3 | €510 | €783 | +€272 | +53.3% |
| Other amounts payable | 47/48 | €17,000 | €5,193 | -€11,807 | -69.5% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €164 | +€164 | |
| Other operating charges | 640/8 | €767 | €790 | +€23 | +3.1% |
| Gross operating margin | 9900 | €679 | €5,915 | +€5,237 | +771.8% |
| Operating profit (loss) | 9901 | -€88 | €4,961 | +€5,049 | |
| Financial income | 75/76B | €16 | €36 | +€20 | +125.5% |
| Recurring financial income | 75 | €16 | €36 | +€20 | +125.5% |
| Financial charges | 65/66B | €206 | €196 | -€11 | -5.2% |
| Recurring financial charges | 65 | €206 | €196 | -€11 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€279 | €4,801 | +€5,080 | |
| Income taxes | 67/77 | €515 | €1,796 | +€1,281 | +248.5% |
| Profit (loss) for the period | 9904 | -€794 | €3,005 | +€3,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€794 | €3,005 | +€3,799 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.