Herr Obbau: 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.
Herr Obbau
Largest movements
- Cash +€42,522
up €42,522 (+87.0%), from €48,897 to €91,419
mainly Net result for the year (+€25,564) and Tax, wage and social debts (+€9,128)
- Receivables within one year -€4,831
down €4,831 (-9.9%), from €48,653 to €43,822
of which Trade receivables: -€16,452
- Tangible fixed assets -€1,420
down €1,420 (-58.8%), from €2,417 to €997
of which Furniture and vehicles: -€1,253
- Deferred charges and accrued income -€1,388
down €1,388 (-58.7%), from €2,363 to €975
- Reserves +€25,564
up €25,564 (+38.5%), from €66,444 to €92,008
- Tax, wage and social debts +€9,128
up €9,128 (+54.3%), from €16,805 to €25,933
- Gross operating margin -€7,057
down €7,057 (-15.6%), from €45,321 to €38,264
- Taxes -€1,301
down €1,301 (-11.3%), from €11,557 to €10,256
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 | €102,329 | €137,213 | +€34,884 | +34.1% |
| Fixed assets | 21/28 | €2,417 | €997 | -€1,420 | -58.8% |
| Tangible fixed assets | 22/27 | €2,417 | €997 | -€1,420 | -58.8% |
| Plant, machinery and equipment | 23 | €174 | €7 | -€167 | -96.0% |
| Furniture and vehicles | 24 | €2,243 | €990 | -€1,253 | -55.9% |
| Current assets | 29/58 | €99,912 | €136,216 | +€36,304 | +36.3% |
| Amounts receivable within one year | 40/41 | €48,653 | €43,822 | -€4,831 | -9.9% |
| Trade receivables | 40 | €29,633 | €13,181 | -€16,452 | -55.5% |
| Other amounts receivable | 41 | €19,019 | €30,641 | +€11,622 | +61.1% |
| Cash at bank and in hand | 54/58 | €48,897 | €91,419 | +€42,522 | +87.0% |
| Deferred charges and accrued income | 490/1 | €2,363 | €975 | -€1,388 | -58.7% |
| Total equity and liabilities | 10/49 | €102,329 | €137,213 | +€34,884 | +34.1% |
| Equity | 10/15 | €68,944 | €94,508 | +€25,564 | +37.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €66,444 | €92,008 | +€25,564 | +38.5% |
| Distributable reserves | 133 | €66,444 | €92,008 | +€25,564 | +38.5% |
| Amounts payable | 17/49 | €33,386 | €42,706 | +€9,320 | +27.9% |
| Amounts payable within one year | 42/48 | €30,415 | €40,131 | +€9,716 | +31.9% |
| Trade debts | 44 | €13,610 | €14,197 | +€587 | +4.3% |
| Suppliers | 440/4 | €13,610 | €14,197 | +€587 | +4.3% |
| Taxes, remuneration and social security | 45 | €16,805 | €25,933 | +€9,128 | +54.3% |
| Taxes | 450/3 | €16,805 | €25,933 | +€9,128 | +54.3% |
| Accrued charges and deferred income | 492/3 | €2,971 | €2,575 | -€396 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,908 | €1,900 | -€8 | -0.4% |
| Other operating charges | 640/8 | €663 | €555 | -€109 | -16.4% |
| Gross operating margin | 9900 | €45,321 | €38,264 | -€7,057 | -15.6% |
| Operating profit (loss) | 9901 | €42,749 | €35,809 | -€6,940 | -16.2% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €154 | €40 | -€114 | -73.8% |
| Recurring financial charges | 65 | €154 | €40 | -€114 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €42,595 | €35,820 | -€6,775 | -15.9% |
| Income taxes | 67/77 | €11,557 | €10,256 | -€1,301 | -11.3% |
| Profit (loss) for the period | 9904 | €31,038 | €25,564 | -€5,474 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,038 | €25,564 | -€5,474 | -17.6% |
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.