O.B. Services: 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. Services
Largest movements
- Stocks and contracts -€30,049
down €30,049 (-35.6%), from €84,429 to €54,380
- Receivables within one year +€24,040
up €24,040 (+28.0%), from €85,707 to €109,747
of which Other amounts receivable: +€19,623
- Cash +€16,832
up €16,832 (+13.6%), from €123,723 to €140,555
mainly Stocks and contracts (+€30,049) and Net result for the year (+€26,965)
- Tangible fixed assets -€11,255
down €11,255 (-22.8%), from €49,365 to €38,110
of which Furniture and vehicles: -€10,052
- Deferred charges and accrued income -€4,567
down €4,567 (-68.4%), from €6,679 to €2,112
- Reserves +€26,965
up €26,965 (+21.2%), from €127,266 to €154,231
of which Distributable reserves: +€26,965
- Current portion of long-term debt -€12,379
down €12,379 (-76.8%), from €16,128 to €3,750
- Trade debts -€10,228
down €10,228 (-10.8%), from €95,043 to €84,815
- Tax, wage and social debts -€6,796
down €6,796 (-12.5%), from €54,206 to €47,410
of which Remuneration and social security: -€21,650
- Staff costs -€13,330
down €13,330 (-6.7%), from €199,506 to €186,176
- Write-downs -€8,930
no longer reported in 2025 (was €8,930)
- Taxes +€5,182
up €5,182 (+50.7%), from €10,229 to €15,411
- Gross operating margin +€2,944
up €2,944 (+1.1%), from €256,106 to €259,050
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 | €350,013 | €345,014 | -€4,999 | -1.4% |
| Fixed assets | 21/28 | €49,475 | €38,220 | -€11,255 | -22.7% |
| Tangible fixed assets | 22/27 | €49,365 | €38,110 | -€11,255 | -22.8% |
| Plant, machinery and equipment | 23 | €18,458 | €17,255 | -€1,203 | -6.5% |
| Furniture and vehicles | 24 | €30,906 | €20,854 | -€10,052 | -32.5% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €300,538 | €306,794 | +€6,256 | +2.1% |
| Stocks and contracts in progress | 3 | €84,429 | €54,380 | -€30,049 | -35.6% |
| Stocks | 30/36 | €84,429 | €54,380 | -€30,049 | -35.6% |
| Amounts receivable within one year | 40/41 | €85,707 | €109,747 | +€24,040 | +28.0% |
| Trade receivables | 40 | €162 | €4,579 | +€4,417 | +2,728% |
| Other amounts receivable | 41 | €85,545 | €105,168 | +€19,623 | +22.9% |
| Cash at bank and in hand | 54/58 | €123,723 | €140,555 | +€16,832 | +13.6% |
| Deferred charges and accrued income | 490/1 | €6,679 | €2,112 | -€4,567 | -68.4% |
| Total equity and liabilities | 10/49 | €350,013 | €345,014 | -€4,999 | -1.4% |
| Equity | 10/15 | €180,446 | €207,410 | +€26,965 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,266 | €154,231 | +€26,965 | +21.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,406 | €152,371 | +€26,965 | +21.5% |
| Profit (loss) carried forward | 14 | €46,980 | €46,980 | = | 0.0% |
| Amounts payable | 17/49 | €169,567 | €137,604 | -€31,963 | -18.8% |
| Amounts payable after more than one year | 17 | €2,478 | - | -€2,478 | |
| Financial debts | 170/4 | €2,478 | - | -€2,478 | |
| Amounts payable within one year | 42/48 | €165,377 | €135,974 | -€29,403 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €16,128 | €3,750 | -€12,379 | -76.8% |
| Trade debts | 44 | €95,043 | €84,815 | -€10,228 | -10.8% |
| Suppliers | 440/4 | €95,043 | €84,815 | -€10,228 | -10.8% |
| Taxes, remuneration and social security | 45 | €54,206 | €47,410 | -€6,796 | -12.5% |
| Taxes | 450/3 | €10,785 | €25,639 | +€14,854 | +138% |
| Remuneration and social security | 454/9 | €43,420 | €21,770 | -€21,650 | -49.9% |
| Accrued charges and deferred income | 492/3 | €1,713 | €1,630 | -€83 | -4.8% |
| Remuneration, social security and pensions | 62 | €199,506 | €186,176 | -€13,330 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,516 | €16,760 | +€2,244 | +15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,930 | - | -€8,930 | |
| Other operating charges | 640/8 | €2,876 | €2,464 | -€411 | -14.3% |
| Non-recurring operating charges | 66A | - | €6,581 | +€6,581 | |
| Gross operating margin | 9900 | €256,106 | €259,050 | +€2,944 | +1.1% |
| Operating profit (loss) | 9901 | €30,277 | €47,069 | +€16,791 | +55.5% |
| Financial income | 75/76B | €1,379 | €445 | -€934 | -67.7% |
| Recurring financial income | 75 | €1,379 | €445 | -€934 | -67.7% |
| Financial charges | 65/66B | €5,170 | €5,139 | -€31 | -0.6% |
| Recurring financial charges | 65 | €5,170 | €5,139 | -€31 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €26,487 | €42,375 | +€15,888 | +60.0% |
| Income taxes | 67/77 | €10,229 | €15,411 | +€5,182 | +50.7% |
| Profit (loss) for the period | 9904 | €16,258 | €26,965 | +€10,706 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,258 | €26,965 | +€10,706 | +65.9% |
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 16 October 2026 via checked.be.