LOBRIS: 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.
LOBRIS
Largest movements
- Tangible fixed assets +€41,189
up €41,189 (+3,528%), from €1,168 to €42,357
of which Furniture and vehicles: +€40,667
- Cash -€12,944
down €12,944 (-10.9%), from €119,123 to €106,179
mainly Investment in fixed assets (net) (-€44,692) and Tax, wage and social debts (-€3,451)
- Receivables within one year +€2,535
up €2,535 (+16.3%), from €15,518 to €18,053
of which Trade receivables: +€2,068
- Reserves +€34,000
up €34,000 (+45.9%), from €74,000 to €108,000
- Tax, wage and social debts -€3,451
down €3,451 (-31.3%), from €11,033 to €7,582
- Purchases and services +€16,934
up €16,934 (+15.7%), from €107,857 to €124,791
- Turnover +€8,733
up €8,733 (+5.2%), from €167,514 to €176,247
- Gross operating margin -€8,201
down €8,201 (-13.7%), from €59,656 to €51,456
- Depreciation +€3,370
up €3,370 (+2,545%), from €132 to €3,502
- Taxes -€3,025
down €3,025 (-18.8%), from €16,087 to €13,061
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 | €136,178 | €166,589 | +€30,411 | +22.3% |
| Fixed assets | 21/28 | €1,168 | €42,357 | +€41,189 | +3,528% |
| Tangible fixed assets | 22/27 | €1,168 | €42,357 | +€41,189 | +3,528% |
| Plant, machinery and equipment | 23 | - | €522 | +€522 | |
| Furniture and vehicles | 24 | €1,168 | €41,835 | +€40,667 | +3,483% |
| Current assets | 29/58 | €135,010 | €124,232 | -€10,779 | -8.0% |
| Amounts receivable within one year | 40/41 | €15,518 | €18,053 | +€2,535 | +16.3% |
| Trade receivables | 40 | €15,518 | €17,586 | +€2,068 | +13.3% |
| Other amounts receivable | 41 | - | €467 | +€467 | |
| Cash at bank and in hand | 54/58 | €119,123 | €106,179 | -€12,944 | -10.9% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €136,178 | €166,589 | +€30,411 | +22.3% |
| Equity | 10/15 | €90,508 | €125,093 | +€34,585 | +38.2% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €74,000 | €108,000 | +€34,000 | +45.9% |
| Distributable reserves | 133 | €74,000 | €108,000 | +€34,000 | +45.9% |
| Profit (loss) carried forward | 14 | €508 | €1,093 | +€585 | +115% |
| Amounts payable | 17/49 | €45,670 | €41,496 | -€4,175 | -9.1% |
| Amounts payable within one year | 42/48 | €45,670 | €41,496 | -€4,175 | -9.1% |
| Trade debts | 44 | €34,561 | €33,807 | -€754 | -2.2% |
| Suppliers | 440/4 | €34,561 | €33,807 | -€754 | -2.2% |
| Taxes, remuneration and social security | 45 | €11,033 | €7,582 | -€3,451 | -31.3% |
| Taxes | 450/3 | €11,033 | €7,582 | -€3,451 | -31.3% |
| Other amounts payable | 47/48 | €76 | €106 | +€30 | +39.5% |
| Turnover | 70 | €167,514 | €176,247 | +€8,733 | +5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €107,857 | €124,791 | +€16,934 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €3,502 | +€3,370 | +2,545% |
| Other operating charges | 640/8 | €535 | €703 | +€168 | +31.3% |
| Gross operating margin | 9900 | €59,656 | €51,456 | -€8,201 | -13.7% |
| Operating profit (loss) | 9901 | €58,989 | €47,250 | -€11,738 | -19.9% |
| Financial income | 75/76B | - | €427 | +€427 | |
| Recurring financial income | 75 | - | €427 | +€427 | |
| Financial charges | 65/66B | €55 | €30 | -€25 | -44.6% |
| Recurring financial charges | 65 | €55 | €30 | -€25 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €58,934 | €47,647 | -€11,287 | -19.2% |
| Income taxes | 67/77 | €16,087 | €13,061 | -€3,025 | -18.8% |
| Profit (loss) for the period | 9904 | €42,847 | €34,585 | -€8,262 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,847 | €34,585 | -€8,262 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.