O.B.M.C.: 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.
O.B.M.C.
Largest movements
- Tangible fixed assets -€1,260
down €1,260 (-6.3%), from €19,915 to €18,655
- Other debts -€2,722
down €2,722 (-21.7%), from €12,567 to €9,844
- Profit (loss) carried forward +€960
up €960 (+11.8%), from -€8,135 to -€7,175
- Trade debts +€747
new in 2025: €747
- Tax, wage and social debts -€245
down €245 (-40.2%), from €610 to €364
- Gross operating margin -€1,147
down €1,147 (-21.2%), from €5,400 to €4,253
- Taxes -€232
down €232 (-38.1%), from €610 to €377
- Other operating charges -€200
down €200 (-10.8%), from €1,855 to €1,655
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,915 | €18,655 | -€1,260 | -6.3% |
| Fixed assets | 21/28 | €19,915 | €18,655 | -€1,260 | -6.3% |
| Tangible fixed assets | 22/27 | €19,915 | €18,655 | -€1,260 | -6.3% |
| Land and buildings | 22 | €19,915 | €18,655 | -€1,260 | -6.3% |
| Total equity and liabilities | 10/49 | €19,915 | €18,655 | -€1,260 | -6.3% |
| Equity | 10/15 | €6,739 | €7,699 | +€960 | +14.2% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,135 | -€7,175 | +€960 | +11.8% |
| Amounts payable | 17/49 | €13,176 | €10,956 | -€2,220 | -16.9% |
| Amounts payable within one year | 42/48 | €13,176 | €10,956 | -€2,220 | -16.9% |
| Trade debts | 44 | - | €747 | +€747 | |
| Suppliers | 440/4 | - | €747 | +€747 | |
| Taxes, remuneration and social security | 45 | €610 | €364 | -€245 | -40.2% |
| Taxes | 450/3 | €610 | €364 | -€245 | -40.2% |
| Other amounts payable | 47/48 | €12,567 | €9,844 | -€2,722 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €1,260 | = | 0.0% |
| Other operating charges | 640/8 | €1,855 | €1,655 | -€200 | -10.8% |
| Gross operating margin | 9900 | €5,400 | €4,253 | -€1,147 | -21.2% |
| Operating profit (loss) | 9901 | €2,285 | €1,337 | -€947 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €2,285 | €1,337 | -€947 | -41.5% |
| Income taxes | 67/77 | €610 | €377 | -€232 | -38.1% |
| Profit (loss) for the period | 9904 | €1,675 | €960 | -€715 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,675 | €960 | -€715 | -42.7% |
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 28 October 2026 via checked.be.