LOBOMA: 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.
LOBOMA
Largest movements
- Cash -€283,426
down €283,426 (-74.7%), from €379,557 to €96,131
mainly Contributions, distributions and other (-€285,000) and Current investments (-€100,000)
- Tangible fixed assets -€110,450
down €110,450 (-24.3%), from €454,312 to €343,862
of which Land and buildings: -€103,976
- Current investments +€100,000
up €100,000 (+20.0%), from €500,000 to €600,000
- Stocks and contracts -€55,425
down €55,425 (-13.4%), from €412,366 to €356,941
- Receivables within one year +€28,533
up €28,533 (+14.1%), from €201,797 to €230,330
of which Other amounts receivable: +€28,533
- Contributions -€285,000
down €285,000 (-35.3%), from €806,650 to €521,650
- Reserves -€31,568
down €31,568 (-2.8%), from €1.1m to €1.1m
- Gross operating margin -€169,862
down €169,862 (-68.9%), from €246,471 to €76,609
- Other operating charges -€52,225
down €52,225 (-95.9%), from €54,441 to €2,216
- Taxes -€21,985
down €21,985 (-100%), from €21,985 to €0
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 | €1,965,410 | €1,642,461 | -€322,949 | -16.4% |
| Fixed assets | 21/28 | €469,509 | €359,059 | -€110,450 | -23.5% |
| Tangible fixed assets | 22/27 | €454,312 | €343,862 | -€110,450 | -24.3% |
| Land and buildings | 22 | €418,283 | €314,307 | -€103,976 | -24.9% |
| Plant, machinery and equipment | 23 | €36,029 | €29,555 | -€6,474 | -18.0% |
| Financial fixed assets | 28 | €15,197 | €15,197 | = | 0.0% |
| Current assets | 29/58 | €1,495,901 | €1,283,402 | -€212,499 | -14.2% |
| Stocks and contracts in progress | 3 | €412,366 | €356,941 | -€55,425 | -13.4% |
| Stocks | 30/36 | €412,366 | €356,941 | -€55,425 | -13.4% |
| Amounts receivable within one year | 40/41 | €201,797 | €230,330 | +€28,533 | +14.1% |
| Trade receivables | 40 | €13,480 | €13,480 | = | 0.0% |
| Other amounts receivable | 41 | €188,317 | €216,850 | +€28,533 | +15.2% |
| Current investments | 50/53 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €379,557 | €96,131 | -€283,426 | -74.7% |
| Deferred charges and accrued income | 490/1 | €2,181 | €0 | -€2,181 | -100% |
| Total equity and liabilities | 10/49 | €1,965,410 | €1,642,461 | -€322,949 | -16.4% |
| Equity | 10/15 | €1,940,978 | €1,624,410 | -€316,568 | -16.3% |
| Contributions | 10/11 | €806,650 | €521,650 | -€285,000 | -35.3% |
| Reserves | 13 | €1,134,328 | €1,102,760 | -€31,568 | -2.8% |
| Distributable reserves | 133 | €1,134,328 | €1,102,760 | -€31,568 | -2.8% |
| Amounts payable | 17/49 | €24,432 | €18,051 | -€6,381 | -26.1% |
| Amounts payable within one year | 42/48 | €24,432 | €18,051 | -€6,381 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,535 | €14,433 | +€898 | +6.6% |
| Suppliers | 440/4 | €13,535 | €14,433 | +€898 | +6.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,286 | €0 | -€7,286 | -100% |
| Taxes | 450/3 | €7,286 | €0 | -€7,286 | -100% |
| Other amounts payable | 47/48 | €3,610 | €3,618 | +€8 | +0.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,578 | €117,788 | +€2,210 | +1.9% |
| Other operating charges | 640/8 | €54,441 | €2,216 | -€52,225 | -95.9% |
| Gross operating margin | 9900 | €246,471 | €76,609 | -€169,862 | -68.9% |
| Operating profit (loss) | 9901 | €76,452 | -€43,395 | -€119,848 | |
| Financial income | 75/76B | €12,327 | €12,843 | +€516 | +4.2% |
| Recurring financial income | 75 | €12,327 | €12,843 | +€516 | +4.2% |
| Financial charges | 65/66B | €1,757 | €1,016 | -€741 | -42.2% |
| Recurring financial charges | 65 | €1,757 | €1,016 | -€741 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €87,023 | -€31,568 | -€118,591 | |
| Income taxes | 67/77 | €21,985 | €0 | -€21,985 | -100% |
| Profit (loss) for the period | 9904 | €65,038 | -€31,568 | -€96,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,038 | -€31,568 | -€96,606 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.