O'BEEBIE: 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'BEEBIE
Largest movements
- Receivables within one year +€35,809
up €35,809 (+2,240%), from €1,599 to €37,407
of which Other amounts receivable: +€27,009
- Cash +€29,047
up €29,047 (+1,218%), from €2,384 to €31,431
mainly Net result for the year (+€68,473) and Tax, wage and social debts (+€22,720)
- Tangible fixed assets +€24,274
up €24,274 (+5,432%), from €447 to €24,720
of which Other tangible fixed assets: +€17,537
- Intangible fixed assets -€6,000
down €6,000 (-91.5%), from €6,559 to €559
- Reserves +€54,739
new in 2025: €54,739
- Tax, wage and social debts +€22,720
up €22,720 (+431%), from €5,272 to €27,992
of which Taxes: +€21,759
- Profit (loss) carried forward +€13,734
no longer reported in 2025 (was -€13,734)
- Debts after one year -€8,438
down €8,438 (-85.5%), from €9,869 to €1,431
- Gross operating margin +€79,671
up €79,671 (+74.4%), from €107,036 to €186,707
- Taxes +€21,759
new in 2025: €21,759
- Staff costs +€16,178
up €16,178 (+22.6%), from €71,428 to €87,607
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 | €16,888 | €100,017 | +€83,129 | +492% |
| Fixed assets | 21/28 | €12,906 | €31,179 | +€18,274 | +142% |
| Intangible fixed assets | 21 | €6,559 | €559 | -€6,000 | -91.5% |
| Tangible fixed assets | 22/27 | €447 | €24,720 | +€24,274 | +5,432% |
| Plant, machinery and equipment | 23 | €447 | €7,183 | +€6,737 | +1,508% |
| Other tangible fixed assets | 26 | - | €17,537 | +€17,537 | |
| Financial fixed assets | 28 | €5,900 | €5,900 | = | 0.0% |
| Current assets | 29/58 | €3,983 | €68,838 | +€64,856 | +1,628% |
| Amounts receivable within one year | 40/41 | €1,599 | €37,407 | +€35,809 | +2,240% |
| Trade receivables | 40 | - | €8,799 | +€8,799 | |
| Other amounts receivable | 41 | €1,599 | €28,608 | +€27,009 | +1,689% |
| Cash at bank and in hand | 54/58 | €2,384 | €31,431 | +€29,047 | +1,218% |
| Total equity and liabilities | 10/49 | €16,888 | €100,017 | +€83,129 | +492% |
| Equity | 10/15 | -€13,234 | €55,239 | +€68,473 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €54,739 | +€54,739 | |
| Distributable reserves | 133 | - | €54,739 | +€54,739 | |
| Profit (loss) carried forward | 14 | -€13,734 | - | +€13,734 | |
| Amounts payable | 17/49 | €30,122 | €44,778 | +€14,656 | +48.7% |
| Amounts payable after more than one year | 17 | €9,869 | €1,431 | -€8,438 | -85.5% |
| Financial debts | 170/4 | €9,869 | €1,431 | -€8,438 | -85.5% |
| Amounts payable within one year | 42/48 | €20,253 | €43,347 | +€23,094 | +114% |
| Current portion of amounts payable after more than one year | 42 | €8,192 | €8,438 | +€246 | +3.0% |
| Trade debts | 44 | €6,788 | €6,917 | +€129 | +1.9% |
| Suppliers | 440/4 | €6,788 | €6,917 | +€129 | +1.9% |
| Taxes, remuneration and social security | 45 | €5,272 | €27,992 | +€22,720 | +431% |
| Taxes | 450/3 | - | €21,759 | +€21,759 | |
| Remuneration and social security | 454/9 | €5,272 | €6,233 | +€961 | +18.2% |
| Remuneration, social security and pensions | 62 | €71,428 | €87,607 | +€16,178 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,319 | €7,995 | +€1,676 | +26.5% |
| Other operating charges | 640/8 | €1,252 | €1,055 | -€197 | -15.7% |
| Gross operating margin | 9900 | €107,036 | €186,707 | +€79,671 | +74.4% |
| Operating profit (loss) | 9901 | €28,036 | €90,050 | +€62,013 | +221% |
| Financial income | 75/76B | €46 | €905 | +€859 | +1,887% |
| Recurring financial income | 75 | €46 | €905 | +€859 | +1,887% |
| Financial charges | 65/66B | €1,393 | €723 | -€670 | -48.1% |
| Recurring financial charges | 65 | €1,393 | €723 | -€670 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €26,689 | €90,232 | +€63,543 | +238% |
| Income taxes | 67/77 | - | €21,759 | +€21,759 | |
| Profit (loss) for the period | 9904 | €26,689 | €68,473 | +€41,784 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €26,689 | €68,473 | +€41,784 | +157% |
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.