DEN OBI: 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.
DEN OBI
Largest movements
- Tangible fixed assets +€194,000
up €194,000 (+3,144%), from €6,170 to €200,170
of which Assets under construction and advance payments: +€130,000
- Cash +€71,902
up €71,902 (+899%), from €7,994 to €79,896
mainly Net result for the year (+€111,238) and Contributions, distributions and other (+€73,003)
- Receivables within one year -€66,430
down €66,430 (-64.2%), from €103,498 to €37,068
- Stocks and contracts +€3,275
up €3,275 (+109%), from €3,000 to €6,275
- Reserves +€98,003
up €98,003 (+112%), from €87,554 to €185,557
of which Distributable reserves: +€96,143
- Profit (loss) carried forward +€86,238
new in 2025: €86,238
- Tax, wage and social debts +€18,506
up €18,506 (+141%), from €13,106 to €31,612
of which Taxes: +€18,506
- Gross operating margin +€266,111
up €266,111 (+2,985%), from €8,916 to €275,027
- Staff costs +€112,039
up €112,039 (+4,545%), from €2,465 to €114,504
- Taxes +€28,992
up €28,992 (+2,042%), from €1,420 to €30,412
- Depreciation +€16,000
up €16,000 (+783%), from €2,043 to €18,043
- Financial income -€2,936
down €2,936 (-78.8%), from €3,726 to €790
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 | €121,844 | €324,591 | +€202,747 | +166% |
| Fixed assets | 21/28 | €7,352 | €201,352 | +€194,000 | +2,639% |
| Tangible fixed assets | 22/27 | €6,170 | €200,170 | +€194,000 | +3,144% |
| Land and buildings | 22 | €2,730 | €2,730 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | - | €64,000 | +€64,000 | |
| Furniture and vehicles | 24 | €59 | €59 | -€0 | -0.2% |
| Other tangible fixed assets | 26 | €3,381 | €3,381 | -€0 | 0.0% |
| Assets under construction and advance payments | 27 | - | €130,000 | +€130,000 | |
| Financial fixed assets | 28 | €1,182 | €1,182 | +€0 | 0.0% |
| Current assets | 29/58 | €114,491 | €123,239 | +€8,748 | +7.6% |
| Stocks and contracts in progress | 3 | €3,000 | €6,275 | +€3,275 | +109% |
| Stocks | 30/36 | €3,000 | €6,275 | +€3,275 | +109% |
| Amounts receivable within one year | 40/41 | €103,498 | €37,068 | -€66,430 | -64.2% |
| Other amounts receivable | 41 | €103,498 | €37,068 | -€66,430 | -64.2% |
| Cash at bank and in hand | 54/58 | €7,994 | €79,896 | +€71,902 | +899% |
| Total equity and liabilities | 10/49 | €121,844 | €324,591 | +€202,747 | +166% |
| Equity | 10/15 | €106,154 | €290,395 | +€184,241 | +174% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,554 | €185,557 | +€98,003 | +112% |
| Non-distributable reserves | 130/1 | €1,860 | €3,720 | +€1,860 | +100% |
| Reserves not available under the articles | 1311 | €1,860 | €3,720 | +€1,860 | +100% |
| Distributable reserves | 133 | €85,694 | €181,837 | +€96,143 | +112% |
| Profit (loss) carried forward | 14 | - | €86,238 | +€86,238 | |
| Amounts payable | 17/49 | €15,690 | €34,196 | +€18,506 | +118% |
| Amounts payable within one year | 42/48 | €15,690 | €34,196 | +€18,506 | +118% |
| Trade debts | 44 | €2,584 | €2,584 | +€0 | 0.0% |
| Suppliers | 440/4 | €2,584 | €2,584 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €13,106 | €31,612 | +€18,506 | +141% |
| Taxes | 450/3 | €11,906 | €30,412 | +€18,506 | +155% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,465 | €114,504 | +€112,039 | +4,545% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,043 | €18,043 | +€16,000 | +783% |
| Other operating charges | 640/8 | €627 | €627 | +€0 | +0.1% |
| Gross operating margin | 9900 | €8,916 | €275,027 | +€266,111 | +2,985% |
| Operating profit (loss) | 9901 | €3,781 | €141,853 | +€138,072 | +3,652% |
| Financial income | 75/76B | €3,726 | €790 | -€2,936 | -78.8% |
| Recurring financial income | 75 | €3,726 | €790 | -€2,936 | -78.8% |
| Financial charges | 65/66B | €993 | €993 | +€0 | 0.0% |
| Recurring financial charges | 65 | €993 | €993 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,514 | €141,650 | +€135,136 | +2,075% |
| Income taxes | 67/77 | €1,420 | €30,412 | +€28,992 | +2,042% |
| Profit (loss) for the period | 9904 | €5,094 | €111,238 | +€106,144 | +2,084% |
| Profit (loss) for the period to be appropriated | 9905 | €5,094 | €111,238 | +€106,144 | +2,084% |
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 17 October 2026 via checked.be.