OB CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€293,262
up €293,262 (+640.2%), from €45,807 to €339,069
of which Trade receivables: +€170,619
- Cash -€106,813
down €106,813 (-95.7%), from €111,594 to €4,781
mainly Receivables within one year (-€293,262) and Debts after one year (-€5,232)
- Tangible fixed assets -€19,427
down €19,427 (-2.7%), from €729,475 to €710,048
of which Land and buildings: -€16,811
- Trade debts +€52,161
up €52,161 (+81.7%), from €63,818 to €115,979
- Reserves +€48,408
up €48,408 (+70.7%), from €68,469 to €116,877
- Accrued charges and deferred income +€33,215
up €33,215, from €0 to €33,215
- Other debts +€22,818
up €22,818 (+752.5%), from €3,032 to €25,850
- Current portion of long-term debt +€15,090
up €15,090 (+40.0%), from €37,752 to €52,843
- Gross operating margin +€39,744
up €39,744 (+53.4%), from €74,460 to €114,205
- Taxes +€10,128
up €10,128 (+74.9%), from €13,516 to €23,644
- Financial income -€5,943
down €5,943 (-64.7%), from €9,191 to €3,247
- Financial charges +€3,298
up €3,298 (+23.4%), from €14,109 to €17,406
of which Financial charges: +€3,298
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 | €890,642 | €1,055,872 | +€165,229 | +18.6% |
| Fixed assets | 21/28 | €730,475 | €711,248 | -€19,227 | -2.6% |
| Tangible fixed assets | 22/27 | €729,475 | €710,048 | -€19,427 | -2.7% |
| Land and buildings | 22 | €725,708 | €708,897 | -€16,811 | -2.3% |
| Furniture and vehicles | 24 | €3,767 | €1,151 | -€2,616 | -69.4% |
| Financial fixed assets | 28 | €1,000 | €1,200 | +€200 | +20.0% |
| Current assets | 29/58 | €160,167 | €344,624 | +€184,456 | +115.2% |
| Amounts receivable within one year | 40/41 | €45,807 | €339,069 | +€293,262 | +640.2% |
| Trade receivables | 40 | €35,152 | €205,771 | +€170,619 | +485.4% |
| Other amounts receivable | 41 | €10,655 | €133,298 | +€122,643 | +1151.0% |
| Cash at bank and in hand | 54/58 | €111,594 | €4,781 | -€106,813 | -95.7% |
| Deferred charges and accrued income | 490/1 | €2,766 | €774 | -€1,992 | -72.0% |
| Total equity and liabilities | 10/49 | €890,642 | €1,055,872 | +€165,229 | +18.6% |
| Equity | 10/15 | €69,469 | €117,877 | +€48,408 | +69.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €68,469 | €116,877 | +€48,408 | +70.7% |
| Distributable reserves | 133 | €68,469 | €116,877 | +€48,408 | +70.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €821,173 | €937,994 | +€116,822 | +14.2% |
| Amounts payable after more than one year | 17 | €656,564 | €651,332 | -€5,232 | -0.8% |
| Financial debts | 170/4 | €651,364 | €646,132 | -€5,232 | -0.8% |
| Other amounts payable | 178/9 | €5,200 | €5,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €164,609 | €253,448 | +€88,839 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €37,752 | €52,843 | +€15,090 | +40.0% |
| Financial debts | 43 | €0 | €3,663 | +€3,663 | |
| Credit institutions | 430/8 | €0 | €3,663 | +€3,663 | |
| Trade debts | 44 | €63,818 | €115,979 | +€52,161 | +81.7% |
| Suppliers | 440/4 | €63,818 | €115,979 | +€52,161 | +81.7% |
| Taxes, remuneration and social security | 45 | €60,006 | €55,113 | -€4,893 | -8.2% |
| Taxes | 450/3 | €60,006 | €55,113 | -€4,893 | -8.2% |
| Other amounts payable | 47/48 | €3,032 | €25,850 | +€22,818 | +752.5% |
| Accrued charges and deferred income | 492/3 | €0 | €33,215 | +€33,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,389 | €19,427 | -€962 | -4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,453 | €8,567 | +€114 | +1.3% |
| Gross operating margin | 9900 | €74,460 | €114,205 | +€39,744 | +53.4% |
| Operating profit (loss) | 9901 | €45,618 | €86,211 | +€40,593 | +89.0% |
| Financial income | 75/76B | €9,191 | €3,247 | -€5,943 | -64.7% |
| Recurring financial income | 75 | €9,191 | €3,247 | -€5,943 | -64.7% |
| Financial charges | 65/66B | €14,109 | €17,406 | +€3,298 | +23.4% |
| Recurring financial charges | 65 | €14,109 | €17,406 | +€3,298 | +23.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €40,700 | €72,052 | +€31,352 | +77.0% |
| Income taxes | 67/77 | €13,516 | €23,644 | +€10,128 | +74.9% |
| Profit (loss) for the period | 9904 | €27,184 | €48,408 | +€21,223 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,184 | €48,408 | +€21,223 | +78.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.