OB CONCEPT: what changed
Two fiscal 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 CONCEPT
Largest movements
- Cash +€57,522
up €57,522 (+6757.2%), from €851 to €58,373
mainly Advances received (+€71,620) and Receivables within one year (+€6,584)
- Receivables within one year -€6,584
down €6,584 (-32.8%), from €20,059 to €13,475
of which Trade receivables: -€6,094
- Tangible fixed assets +€5,955
up €5,955 (+345.5%), from €1,723 to €7,679
- Advances received +€71,620
new in 2025: €71,620
- Profit (loss) carried forward -€13,292
down €13,292 (-95.5%), from €13,918 to €626
- Trade debts -€1,484
down €1,484 (-28.8%), from €5,161 to €3,677
- Purchases and services +€84,803
new in 2025: €84,803
- Turnover +€74,241
new in 2025: €74,241
- Gross operating margin -€29,902
down €29,902, from €19,340 to -€10,563
- Taxes -€3,480
no longer reported in 2025 (was €3,480)
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.
Cash bridge derived
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 | €22,634 | €79,527 | +€56,893 | +251.4% |
| Fixed assets | 21/28 | €1,723 | €7,679 | +€5,955 | +345.5% |
| Tangible fixed assets | 22/27 | €1,723 | €7,679 | +€5,955 | +345.5% |
| Furniture and vehicles | 24 | €1,723 | €7,679 | +€5,955 | +345.5% |
| Current assets | 29/58 | €20,910 | €71,849 | +€50,938 | +243.6% |
| Amounts receivable within one year | 40/41 | €20,059 | €13,475 | -€6,584 | -32.8% |
| Trade receivables | 40 | €11,765 | €5,671 | -€6,094 | -51.8% |
| Other amounts receivable | 41 | €8,294 | €7,804 | -€489 | -5.9% |
| Cash at bank and in hand | 54/58 | €851 | €58,373 | +€57,522 | +6757.2% |
| Total equity and liabilities | 10/49 | €22,634 | €79,527 | +€56,893 | +251.4% |
| Equity | 10/15 | €13,918 | €626 | -€13,292 | -95.5% |
| Profit (loss) carried forward | 14 | €13,918 | €626 | -€13,292 | -95.5% |
| Amounts payable | 17/49 | €8,715 | €78,901 | +€70,185 | +805.3% |
| Amounts payable within one year | 42/48 | €8,715 | €78,901 | +€70,185 | +805.3% |
| Trade debts | 44 | €5,161 | €3,677 | -€1,484 | -28.8% |
| Suppliers | 440/4 | €5,161 | €3,677 | -€1,484 | -28.8% |
| Advances received on contracts in progress | 46 | - | €71,620 | +€71,620 | |
| Taxes, remuneration and social security | 45 | €3,554 | €3,554 | = | 0.0% |
| Taxes | 450/3 | €3,554 | €3,554 | = | 0.0% |
| Other amounts payable | 47/48 | - | €50 | +€50 | |
| Turnover | 70 | - | €74,241 | +€74,241 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €84,803 | +€84,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €2,545 | +€611 | +31.6% |
| Gross operating margin | 9900 | €19,340 | -€10,563 | -€29,902 | |
| Operating profit (loss) | 9901 | €17,406 | -€13,108 | -€30,514 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +75050.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +75050.0% |
| Financial charges | 65/66B | €8 | €199 | +€192 | +2412.3% |
| Recurring financial charges | 65 | €8 | €199 | +€192 | +2412.3% |
| Profit (loss) for the period before taxes | 9903 | €17,398 | -€13,292 | -€30,690 | |
| Income taxes | 67/77 | €3,480 | - | -€3,480 | |
| Profit (loss) for the period | 9904 | €13,918 | -€13,292 | -€27,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,918 | -€13,292 | -€27,211 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.