L'OBSIDIENNE: 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.
L'OBSIDIENNE
Largest movements
- Receivables within one year +€40,899
up €40,899 (+33.9%), from €120,822 to €161,721
of which Other amounts receivable: +€59,242
- Cash +€33,866
up €33,866 (+93.2%), from €36,356 to €70,222
mainly Stocks and contracts (+€27,613) and Net result for the year (+€22,172)
- Stocks and contracts -€27,613
no longer reported in 2025 (was €27,613)
- Tangible fixed assets -€10,722
down €10,722 (-4.9%), from €218,803 to €208,081
of which Land and buildings: -€9,763
- Accrued charges and deferred income +€20,507
new in 2025: €20,507
- Profit (loss) carried forward +€19,828
up €19,828, from -€14,798 to €5,030
- Trade debts -€11,227
down €11,227 (-76.3%), from €14,723 to €3,496
- Provisions +€4,975
new in 2025: €4,975
- Financial income +€47,357
up €47,357 (+155,983%), from €30 to €47,387
of which Non-recurring financial income: +€47,387
- Gross operating margin -€20,108
down €20,108 (-19.5%), from €103,183 to €83,075
- Staff costs -€6,189
down €6,189 (-14.9%), from €41,661 to €35,471
- Provisions +€4,975
new in 2025: €4,975
- Other operating charges -€2,696
down €2,696 (-5.0%), from €53,991 to €51,294
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 | €403,795 | €440,226 | +€36,431 | +9.0% |
| Fixed assets | 21/28 | €219,005 | €208,283 | -€10,722 | -4.9% |
| Tangible fixed assets | 22/27 | €218,803 | €208,081 | -€10,722 | -4.9% |
| Land and buildings | 22 | €215,759 | €205,996 | -€9,763 | -4.5% |
| Plant, machinery and equipment | 23 | €1,536 | €1,110 | -€426 | -27.7% |
| Furniture and vehicles | 24 | €1,508 | €975 | -€533 | -35.3% |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €184,790 | €231,943 | +€47,153 | +25.5% |
| Stocks and contracts in progress | 3 | €27,613 | - | -€27,613 | |
| Stocks | 30/36 | €27,613 | - | -€27,613 | |
| Amounts receivable within one year | 40/41 | €120,822 | €161,721 | +€40,899 | +33.9% |
| Trade receivables | 40 | €18,342 | - | -€18,342 | |
| Other amounts receivable | 41 | €102,480 | €161,721 | +€59,242 | +57.8% |
| Cash at bank and in hand | 54/58 | €36,356 | €70,222 | +€33,866 | +93.2% |
| Total equity and liabilities | 10/49 | €403,795 | €440,226 | +€36,431 | +9.0% |
| Equity | 10/15 | €375,452 | €395,281 | +€19,828 | +5.3% |
| Contributions | 10/11 | €360,200 | €360,200 | = | 0.0% |
| Capital | 10 | €360,200 | - | -€360,200 | |
| Issued capital | 100 | €360,200 | - | -€360,200 | |
| Reserves | 13 | €30,051 | €30,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,051 | €30,051 | = | 0.0% |
| Legal reserve | 130 | €30,051 | - | -€30,051 | |
| Other | 1319 | - | €30,051 | +€30,051 | |
| Profit (loss) carried forward | 14 | -€14,798 | €5,030 | +€19,828 | |
| Provisions and deferred taxes | 16 | - | €4,975 | +€4,975 | |
| Provisions for liabilities and charges | 160/5 | - | €4,975 | +€4,975 | |
| Other liabilities and charges | 164/5 | - | €4,975 | +€4,975 | |
| Amounts payable | 17/49 | €28,343 | €39,971 | +€11,628 | +41.0% |
| Amounts payable after more than one year | 17 | €6,510 | €6,510 | = | 0.0% |
| Other amounts payable | 178/9 | €6,510 | €6,510 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,833 | €12,954 | -€8,880 | -40.7% |
| Trade debts | 44 | €14,723 | €3,496 | -€11,227 | -76.3% |
| Suppliers | 440/4 | €14,723 | €3,496 | -€11,227 | -76.3% |
| Taxes, remuneration and social security | 45 | €7,110 | €9,458 | +€2,347 | +33.0% |
| Taxes | 450/3 | €506 | €995 | +€489 | +96.6% |
| Remuneration and social security | 454/9 | €6,604 | €8,463 | +€1,859 | +28.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €20,507 | +€20,507 | |
| Remuneration, social security and pensions | 62 | €41,661 | €35,471 | -€6,189 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,994 | €16,169 | -€825 | -4.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €4,975 | +€4,975 | |
| Other operating charges | 640/8 | €53,991 | €51,294 | -€2,696 | -5.0% |
| Gross operating margin | 9900 | €103,183 | €83,075 | -€20,108 | -19.5% |
| Operating profit (loss) | 9901 | -€9,462 | -€24,834 | -€15,372 | -162% |
| Financial income | 75/76B | €30 | €47,387 | +€47,357 | +155,983% |
| Recurring financial income | 75 | €30 | €47,387 | +€47,357 | +155,983% |
| Non-recurring financial income | 76B | - | €47,387 | +€47,387 | |
| Financial charges | 65/66B | €367 | €381 | +€14 | +3.8% |
| Recurring financial charges | 65 | €367 | €381 | +€14 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,799 | €22,172 | +€31,971 | |
| Profit (loss) for the period | 9904 | -€9,799 | €22,172 | +€31,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,799 | €22,172 | +€31,971 |
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 15 October 2026 via checked.be.