OB CONSULT: 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 CONSULT
Largest movements
- Current investments -€5,000
down €5,000 (-100%), from €5,000 to €0
- Receivables within one year -€4,940
down €4,940 (-17.6%), from €28,135 to €23,195
of which Trade receivables: -€24,712
- Cash +€2,764
up €2,764 (+19.9%), from €13,866 to €16,631
mainly Current investments (+€5,000) and Receivables within one year (+€4,940)
- Intangible fixed assets -€587
down €587 (-39.1%), from €1,502 to €915
- Profit (loss) carried forward -€5,772
down €5,772, from €2,417 to -€3,355
- Tax, wage and social debts -€5,253
down €5,253 (-44.0%), from €11,951 to €6,699
of which Taxes: -€7,942
- Trade debts +€2,905
up €2,905 (+94.9%), from €3,062 to €5,967
- Gross operating margin -€42,256
down €42,256, from €40,364 to -€1,892
- Taxes -€8,433
down €8,433 (-95.4%), from €8,837 to €404
- Financial charges -€688
down €688 (-22.5%), from €3,056 to €2,367
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 | €49,168 | €41,388 | -€7,780 | -15.8% |
| Fixed assets | 21/28 | €1,502 | €915 | -€587 | -39.1% |
| Intangible fixed assets | 21 | €1,502 | €915 | -€587 | -39.1% |
| Current assets | 29/58 | €47,666 | €40,472 | -€7,194 | -15.1% |
| Amounts receivable within one year | 40/41 | €28,135 | €23,195 | -€4,940 | -17.6% |
| Trade receivables | 40 | €28,135 | €3,423 | -€24,712 | -87.8% |
| Other amounts receivable | 41 | €0 | €19,772 | +€19,772 | |
| Current investments | 50/53 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €13,866 | €16,631 | +€2,764 | +19.9% |
| Deferred charges and accrued income | 490/1 | €665 | €647 | -€18 | -2.7% |
| Total equity and liabilities | 10/49 | €49,168 | €41,388 | -€7,780 | -15.8% |
| Equity | 10/15 | €34,075 | €28,303 | -€5,772 | -16.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €28,158 | €28,158 | = | 0.0% |
| Distributable reserves | 133 | €28,158 | €28,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,417 | -€3,355 | -€5,772 | |
| Amounts payable | 17/49 | €15,093 | €13,085 | -€2,009 | -13.3% |
| Amounts payable within one year | 42/48 | €15,093 | €12,666 | -€2,428 | -16.1% |
| Trade debts | 44 | €3,062 | €5,967 | +€2,905 | +94.9% |
| Suppliers | 440/4 | €3,062 | €5,967 | +€2,905 | +94.9% |
| Taxes, remuneration and social security | 45 | €11,951 | €6,699 | -€5,253 | -44.0% |
| Taxes | 450/3 | €11,951 | €4,009 | -€7,942 | -66.5% |
| Remuneration and social security | 454/9 | - | €2,689 | +€2,689 | |
| Other amounts payable | 47/48 | €80 | €0 | -€80 | -100% |
| Accrued charges and deferred income | 492/3 | - | €419 | +€419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €587 | +€329 | +127% |
| Other operating charges | 640/8 | €1,167 | €952 | -€215 | -18.4% |
| Gross operating margin | 9900 | €40,364 | -€1,892 | -€42,256 | |
| Operating profit (loss) | 9901 | €38,939 | -€3,431 | -€42,370 | |
| Financial income | 75/76B | €282 | €430 | +€149 | +52.7% |
| Recurring financial income | 75 | €282 | €430 | +€149 | +52.7% |
| Financial charges | 65/66B | €3,056 | €2,367 | -€688 | -22.5% |
| Recurring financial charges | 65 | €3,056 | €2,367 | -€688 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €36,165 | -€5,368 | -€41,533 | |
| Income taxes | 67/77 | €8,837 | €404 | -€8,433 | -95.4% |
| Profit (loss) for the period | 9904 | €27,328 | -€5,772 | -€33,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,328 | -€5,772 | -€33,100 |
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 24 October 2026 via checked.be.