LOBIUS: 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.
LOBIUS
Largest movements
- Tangible fixed assets -€11,533
down €11,533 (-4.1%), from €281,984 to €270,451
- Current assets +€11,424
up €11,424 (+2.4%), from €466,615 to €478,039
of which Receivables within one year: +€83,820
- Equity +€23,709
up €23,709 (+7.0%), from €338,776 to €362,485
- Debts after one year -€20,052
down €20,052 (-11.2%), from €178,861 to €158,809
- Gross operating margin -€264,405
down €264,405 (-87.6%), from €301,879 to €37,474
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,599 | €748,489 | -€110 | 0.0% |
| Fixed assets | 21/28 | €281,984 | €270,451 | -€11,533 | -4.1% |
| Tangible fixed assets | 22/27 | €281,984 | €270,451 | -€11,533 | -4.1% |
| Current assets | 29/58 | €466,615 | €478,039 | +€11,424 | +2.4% |
| Amounts receivable within one year | 40/41 | €105,113 | €188,933 | +€83,820 | +79.7% |
| Cash at bank and in hand | 54/58 | €360,852 | €287,386 | -€73,467 | -20.4% |
| Total equity and liabilities | 10/49 | €748,599 | €748,489 | -€110 | 0.0% |
| Equity | 10/15 | €338,776 | €362,485 | +€23,709 | +7.0% |
| Reserves | 13 | €319,776 | €343,485 | +€23,709 | +7.4% |
| Provisions and deferred taxes | 16 | €141,464 | €141,464 | = | 0.0% |
| Amounts payable | 17/49 | €268,359 | €244,541 | -€23,819 | -8.9% |
| Amounts payable after more than one year | 17 | €178,861 | €158,809 | -€20,052 | -11.2% |
| Amounts payable within one year | 42/48 | €89,498 | €85,732 | -€3,767 | -4.2% |
| Trade debts | 44 | €1,791 | €2,799 | +€1,007 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,767 | €15,235 | -€532 | -3.4% |
| Gross operating margin | 9900 | €301,879 | €37,474 | -€264,405 | -87.6% |
| Operating profit (loss) | 9901 | €285,229 | €19,751 | -€265,478 | -93.1% |
| Recurring financial income | 75 | €1,896 | €8,381 | +€6,485 | +342.0% |
| Recurring financial charges | 65 | €6,081 | €4,310 | -€1,771 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €281,044 | €23,823 | -€257,221 | -91.5% |
| Income taxes | 67/77 | -€229 | €114 | +€343 | |
| Profit (loss) for the period | 9904 | €191,346 | €23,709 | -€167,637 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,741 | €23,709 | +€46,450 |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 30 September 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.