LOBRI-PLAF: 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.
LOBRI-PLAF
Largest movements
- Cash -€57,092
down €57,092 (-64.5%), from €88,484 to €31,392
mainly Investment in fixed assets (net) (-€63,004) and Trade debts (-€55,370)
- Tangible fixed assets +€43,502
up €43,502 (+118%), from €36,765 to €80,267
of which Furniture and vehicles: +€43,074
- Receivables within one year -€10,385
down €10,385 (-11.9%), from €87,451 to €77,066
of which Trade receivables: -€9,798
- Trade debts -€55,370
down €55,370 (-55.2%), from €100,376 to €45,005
- Debts after one year +€18,854
up €18,854 (+62.8%), from €30,020 to €48,874
- Profit (loss) carried forward +€8,882
up €8,882 (+18.9%), from €46,878 to €55,759
- Current portion of long-term debt +€8,098
up €8,098 (+63.8%), from €12,696 to €20,794
- Tax, wage and social debts -€3,217
down €3,217 (-19.6%), from €16,379 to €13,162
of which Taxes: -€3,874
- Gross operating margin +€9,866
up €9,866 (+18.1%), from €54,413 to €64,279
- Financial charges +€3,320
up €3,320 (+145%), from €2,295 to €5,615
- Other operating charges +€2,946
up €2,946 (+90.3%), from €3,261 to €6,207
- Depreciation -€2,390
down €2,390 (-10.9%), from €21,891 to €19,501
- Taxes -€661
down €661 (-18.1%), from €3,650 to €2,989
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,408 | €191,655 | -€22,753 | -10.6% |
| Fixed assets | 21/28 | €36,915 | €80,417 | +€43,502 | +118% |
| Tangible fixed assets | 22/27 | €36,765 | €80,267 | +€43,502 | +118% |
| Plant, machinery and equipment | 23 | - | €429 | +€429 | |
| Furniture and vehicles | 24 | €36,765 | €79,838 | +€43,074 | +117% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €177,494 | €111,238 | -€66,256 | -37.3% |
| Amounts receivable within one year | 40/41 | €87,451 | €77,066 | -€10,385 | -11.9% |
| Trade receivables | 40 | €69,507 | €59,709 | -€9,798 | -14.1% |
| Other amounts receivable | 41 | €17,944 | €17,356 | -€588 | -3.3% |
| Cash at bank and in hand | 54/58 | €88,484 | €31,392 | -€57,092 | -64.5% |
| Deferred charges and accrued income | 490/1 | €1,558 | €2,780 | +€1,222 | +78.4% |
| Total equity and liabilities | 10/49 | €214,408 | €191,655 | -€22,753 | -10.6% |
| Equity | 10/15 | €54,938 | €63,819 | +€8,882 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,878 | €55,759 | +€8,882 | +18.9% |
| Amounts payable | 17/49 | €159,471 | €127,836 | -€31,635 | -19.8% |
| Amounts payable after more than one year | 17 | €30,020 | €48,874 | +€18,854 | +62.8% |
| Financial debts | 170/4 | €30,020 | €48,874 | +€18,854 | +62.8% |
| Amounts payable within one year | 42/48 | €129,451 | €78,961 | -€50,490 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €12,696 | €20,794 | +€8,098 | +63.8% |
| Trade debts | 44 | €100,376 | €45,005 | -€55,370 | -55.2% |
| Suppliers | 440/4 | €100,376 | €45,005 | -€55,370 | -55.2% |
| Taxes, remuneration and social security | 45 | €16,379 | €13,162 | -€3,217 | -19.6% |
| Taxes | 450/3 | €14,707 | €10,833 | -€3,874 | -26.3% |
| Remuneration and social security | 454/9 | €1,673 | €2,329 | +€657 | +39.3% |
| Non-recurring operating income | 76A | - | €4,824 | +€4,824 | |
| Remuneration, social security and pensions | 62 | €21,502 | €21,889 | +€387 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,891 | €19,501 | -€2,390 | -10.9% |
| Other operating charges | 640/8 | €3,261 | €6,207 | +€2,946 | +90.3% |
| Gross operating margin | 9900 | €54,413 | €64,279 | +€9,866 | +18.1% |
| Operating profit (loss) | 9901 | €7,759 | €16,681 | +€8,922 | +115% |
| Financial income | 75/76B | €590 | €805 | +€216 | +36.6% |
| Recurring financial income | 75 | €590 | €805 | +€216 | +36.6% |
| Financial charges | 65/66B | €2,295 | €5,615 | +€3,320 | +145% |
| Recurring financial charges | 65 | €2,295 | €5,615 | +€3,320 | +145% |
| Profit (loss) for the period before taxes | 9903 | €6,053 | €11,871 | +€5,818 | +96.1% |
| Income taxes | 67/77 | €3,650 | €2,989 | -€661 | -18.1% |
| Profit (loss) for the period | 9904 | €2,403 | €8,882 | +€6,478 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €2,403 | €8,882 | +€6,478 | +270% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.