O’BIO BEKA: 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’BIO BEKA
Largest movements
- Receivables within one year +€19,461
up €19,461 (+3,611%), from €539 to €20,000
of which Other amounts receivable: +€20,000
- Tangible fixed assets -€12,779
down €12,779 (-24.0%), from €53,174 to €40,395
of which Furniture and vehicles: -€11,783
- Cash +€3,770
up €3,770 (+14.7%), from €25,704 to €29,474
mainly Other debts (+€16,400) and Depreciation (+€14,006)
- Stocks and contracts -€1,235
down €1,235 (-28.4%), from €4,350 to €3,115
- Other debts +€16,400
new in 2025: €16,400
- Profit (loss) carried forward -€6,525
down €6,525 (-25.7%), from €25,407 to €18,882
- Trade debts -€3,691
down €3,691 (-9.8%), from €37,819 to €34,128
- Tax, wage and social debts +€3,033
up €3,033 (+156%), from €1,941 to €4,974
- Gross operating margin -€3,519
down €3,519 (-10.0%), from €35,332 to €31,813
- Other operating charges -€2,837
down €2,837 (-51.5%), from €5,505 to €2,668
- Depreciation +€1,632
up €1,632 (+13.2%), from €12,374 to €14,006
- Financial charges -€1,197
down €1,197 (-74.2%), from €1,613 to €416
- Financial income -€1,004
no longer reported in 2025 (was €1,004)
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 | €83,767 | €92,985 | +€9,218 | +11.0% |
| Fixed assets | 21/28 | €53,174 | €40,395 | -€12,779 | -24.0% |
| Tangible fixed assets | 22/27 | €53,174 | €40,395 | -€12,779 | -24.0% |
| Plant, machinery and equipment | 23 | €5,042 | €4,047 | -€995 | -19.7% |
| Furniture and vehicles | 24 | €48,132 | €36,349 | -€11,783 | -24.5% |
| Current assets | 29/58 | €30,593 | €52,589 | +€21,996 | +71.9% |
| Stocks and contracts in progress | 3 | €4,350 | €3,115 | -€1,235 | -28.4% |
| Stocks | 30/36 | €4,350 | €3,115 | -€1,235 | -28.4% |
| Amounts receivable within one year | 40/41 | €539 | €20,000 | +€19,461 | +3,611% |
| Trade receivables | 40 | €539 | - | -€539 | |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €25,704 | €29,474 | +€3,770 | +14.7% |
| Total equity and liabilities | 10/49 | €83,767 | €92,985 | +€9,218 | +11.0% |
| Equity | 10/15 | €44,007 | €37,482 | -€6,525 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,407 | €18,882 | -€6,525 | -25.7% |
| Amounts payable | 17/49 | €39,760 | €55,502 | +€15,742 | +39.6% |
| Amounts payable within one year | 42/48 | €39,760 | €55,502 | +€15,742 | +39.6% |
| Trade debts | 44 | €37,819 | €34,128 | -€3,691 | -9.8% |
| Suppliers | 440/4 | €37,819 | €34,128 | -€3,691 | -9.8% |
| Taxes, remuneration and social security | 45 | €1,941 | €4,974 | +€3,033 | +156% |
| Taxes | 450/3 | €1,941 | €4,974 | +€3,033 | +156% |
| Other amounts payable | 47/48 | - | €16,400 | +€16,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,374 | €14,006 | +€1,632 | +13.2% |
| Other operating charges | 640/8 | €5,505 | €2,668 | -€2,837 | -51.5% |
| Non-recurring operating charges | 66A | €300 | €698 | +€398 | +133% |
| Gross operating margin | 9900 | €35,332 | €31,813 | -€3,519 | -10.0% |
| Operating profit (loss) | 9901 | €17,153 | €14,441 | -€2,712 | -15.8% |
| Financial income | 75/76B | €1,004 | - | -€1,004 | |
| Recurring financial income | 75 | €1,004 | - | -€1,004 | |
| Financial charges | 65/66B | €1,613 | €416 | -€1,197 | -74.2% |
| Recurring financial charges | 65 | €1,613 | €416 | -€1,197 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €16,544 | €14,024 | -€2,520 | -15.2% |
| Income taxes | 67/77 | €800 | €550 | -€250 | -31.3% |
| Profit (loss) for the period | 9904 | €15,744 | €13,474 | -€2,270 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,744 | €13,474 | -€2,270 | -14.4% |
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 26 October 2026 via checked.be.