LOBO TECH: 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.
LOBO TECH
Largest movements
- Cash -€10,660
down €10,660 (-35.7%), from €29,871 to €19,212
mainly Other debts (-€11,500) and Tax, wage and social debts (-€6,304)
- Receivables within one year -€6,035
down €6,035 (-67.0%), from €9,002 to €2,967
of which Other amounts receivable: -€3,779
- Tangible fixed assets -€5,751
down €5,751 (-71.0%), from €8,101 to €2,349
- Deferred charges and accrued income +€1,409
up €1,409 (+1,876%), from €75 to €1,484
- Other debts -€11,500
no longer reported in 2025 (was €11,500)
- Tax, wage and social debts -€6,304
down €6,304 (-90.8%), from €6,946 to €642
of which Remuneration and social security: -€3,400
- Debts after one year -€2,142
no longer reported in 2025 (was €2,142)
- Current portion of long-term debt -€2,079
down €2,079 (-49.3%), from €4,222 to €2,142
- Profit (loss) carried forward +€1,319
up €1,319 (+7.8%), from €16,908 to €18,227
- Gross operating margin -€14,513
down €14,513 (-63.8%), from €22,759 to €8,246
- Taxes -€2,904
down €2,904 (-81.9%), from €3,546 to €642
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 | €47,049 | €26,012 | -€21,038 | -44.7% |
| Fixed assets | 21/28 | €8,101 | €2,349 | -€5,751 | -71.0% |
| Tangible fixed assets | 22/27 | €8,101 | €2,349 | -€5,751 | -71.0% |
| Furniture and vehicles | 24 | €8,101 | €2,349 | -€5,751 | -71.0% |
| Current assets | 29/58 | €38,949 | €23,662 | -€15,286 | -39.2% |
| Amounts receivable within one year | 40/41 | €9,002 | €2,967 | -€6,035 | -67.0% |
| Trade receivables | 40 | €3,200 | €943 | -€2,257 | -70.5% |
| Other amounts receivable | 41 | €5,802 | €2,024 | -€3,779 | -65.1% |
| Cash at bank and in hand | 54/58 | €29,871 | €19,212 | -€10,660 | -35.7% |
| Deferred charges and accrued income | 490/1 | €75 | €1,484 | +€1,409 | +1,876% |
| Total equity and liabilities | 10/49 | €47,049 | €26,012 | -€21,038 | -44.7% |
| Equity | 10/15 | €21,908 | €23,227 | +€1,319 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,908 | €18,227 | +€1,319 | +7.8% |
| Amounts payable | 17/49 | €25,141 | €2,785 | -€22,356 | -88.9% |
| Amounts payable after more than one year | 17 | €2,142 | - | -€2,142 | |
| Financial debts | 170/4 | €2,142 | - | -€2,142 | |
| Amounts payable within one year | 42/48 | €22,999 | €2,785 | -€20,214 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €4,222 | €2,142 | -€2,079 | -49.3% |
| Trade debts | 44 | €331 | - | -€331 | |
| Suppliers | 440/4 | €331 | - | -€331 | |
| Taxes, remuneration and social security | 45 | €6,946 | €642 | -€6,304 | -90.8% |
| Taxes | 450/3 | €3,546 | €642 | -€2,904 | -81.9% |
| Remuneration and social security | 454/9 | €3,400 | - | -€3,400 | |
| Other amounts payable | 47/48 | €11,500 | - | -€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,914 | €5,751 | -€163 | -2.8% |
| Other operating charges | 640/8 | €234 | €396 | +€162 | +69.1% |
| Gross operating margin | 9900 | €22,759 | €8,246 | -€14,513 | -63.8% |
| Operating profit (loss) | 9901 | €16,611 | €2,099 | -€14,512 | -87.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +46.2% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +46.2% |
| Financial charges | 65/66B | €235 | €137 | -€97 | -41.4% |
| Recurring financial charges | 65 | €235 | €137 | -€97 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €16,376 | €1,961 | -€14,415 | -88.0% |
| Income taxes | 67/77 | €3,546 | €642 | -€2,904 | -81.9% |
| Profit (loss) for the period | 9904 | €12,830 | €1,319 | -€11,511 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,830 | €1,319 | -€11,511 | -89.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.