OB BOIS: 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.
OB BOIS
Largest movements
- Tangible fixed assets +€39,128
up €39,128 (+521%), from €7,513 to €46,641
of which Plant, machinery and equipment: +€43,017
- Cash -€28,309
down €28,309 (-66.2%), from €42,738 to €14,429
mainly Investment in fixed assets (net) (-€45,300) and Deferred charges and accrued income (-€19,000)
- Deferred charges and accrued income +€19,000
new in 2025: €19,000
- Receivables within one year +€14,620
up €14,620 (+648%), from €2,256 to €16,875
of which Other amounts receivable: +€8,307
- Stocks and contracts +€14,293
up €14,293 (+129%), from €11,094 to €25,387
- Trade debts +€29,024
up €29,024 (+246%), from €11,791 to €40,815
- Profit (loss) carried forward +€14,472
up €14,472 (+460%), from €3,148 to €17,620
- Tax, wage and social debts +€10,716
up €10,716 (+1,464%), from €732 to €11,448
of which Remuneration and social security: +€7,830
- Other debts +€4,520
up €4,520 (+25.2%), from €17,930 to €22,450
- Gross operating margin +€20,015
up €20,015 (+287%), from €6,974 to €26,989
- Taxes +€3,197
up €3,197 (+760%), from €421 to €3,618
- Depreciation +€2,283
up €2,283 (+58.7%), from €3,889 to €6,172
- Other operating charges +€1,770
up €1,770 (+194%), from €911 to €2,681
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 | €63,602 | €122,333 | +€58,732 | +92.3% |
| Fixed assets | 21/28 | €7,513 | €46,641 | +€39,128 | +521% |
| Tangible fixed assets | 22/27 | €7,513 | €46,641 | +€39,128 | +521% |
| Plant, machinery and equipment | 23 | - | €43,017 | +€43,017 | |
| Furniture and vehicles | 24 | €7,513 | €3,625 | -€3,889 | -51.8% |
| Current assets | 29/58 | €56,088 | €75,692 | +€19,604 | +35.0% |
| Stocks and contracts in progress | 3 | €11,094 | €25,387 | +€14,293 | +129% |
| Stocks | 30/36 | €11,094 | €25,387 | +€14,293 | +129% |
| Amounts receivable within one year | 40/41 | €2,256 | €16,875 | +€14,620 | +648% |
| Trade receivables | 40 | €2,256 | €8,568 | +€6,313 | +280% |
| Other amounts receivable | 41 | - | €8,307 | +€8,307 | |
| Cash at bank and in hand | 54/58 | €42,738 | €14,429 | -€28,309 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €19,000 | +€19,000 | |
| Total equity and liabilities | 10/49 | €63,602 | €122,333 | +€58,732 | +92.3% |
| Equity | 10/15 | €33,148 | €47,620 | +€14,472 | +43.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,148 | €17,620 | +€14,472 | +460% |
| Amounts payable | 17/49 | €30,453 | €74,713 | +€44,260 | +145% |
| Amounts payable within one year | 42/48 | €30,453 | €74,713 | +€44,260 | +145% |
| Trade debts | 44 | €11,791 | €40,815 | +€29,024 | +246% |
| Suppliers | 440/4 | €11,791 | €40,815 | +€29,024 | +246% |
| Taxes, remuneration and social security | 45 | €732 | €11,448 | +€10,716 | +1,464% |
| Taxes | 450/3 | €732 | €3,618 | +€2,886 | +394% |
| Remuneration and social security | 454/9 | - | €7,830 | +€7,830 | |
| Other amounts payable | 47/48 | €17,930 | €22,450 | +€4,520 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,889 | €6,172 | +€2,283 | +58.7% |
| Other operating charges | 640/8 | €911 | €2,681 | +€1,770 | +194% |
| Gross operating margin | 9900 | €6,974 | €26,989 | +€20,015 | +287% |
| Operating profit (loss) | 9901 | €2,174 | €18,136 | +€15,962 | +734% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €72 | €47 | -€25 | -35.0% |
| Recurring financial charges | 65 | €72 | €47 | -€25 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €2,103 | €18,090 | +€15,986 | +760% |
| Income taxes | 67/77 | €421 | €3,618 | +€3,197 | +760% |
| Profit (loss) for the period | 9904 | €1,683 | €14,472 | +€12,789 | +760% |
| Profit (loss) for the period to be appropriated | 9905 | €1,683 | €14,472 | +€12,789 | +760% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.