OB ENTERPRISES: 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 ENTERPRISES
Largest movements
- Stocks and contracts -€784
down €784 (-21.0%), from €3,735 to €2,951
- Profit (loss) carried forward -€724
down €724 (-17.0%), from -€4,255 to -€4,979
- Turnover +€1,762
up €1,762 (+210.3%), from €838 to €2,600
- Gross operating margin +€1,576
up €1,576, from -€1,510 to €65
- Write-downs -€1,061
no longer reported in 2024 (was €1,061)
- Purchases and services +€497
up €497 (+21.2%), from €2,348 to €2,845
- Taxes +€245
new in 2024: €245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,758 | €5,022 | -€736 | -12.8% |
| Current assets | 29/58 | €5,758 | €5,022 | -€736 | -12.8% |
| Stocks and contracts in progress | 3 | €3,735 | €2,951 | -€784 | -21.0% |
| Stocks | 30/36 | €3,735 | €2,951 | -€784 | -21.0% |
| Cash at bank and in hand | 54/58 | €2,023 | €2,072 | +€48 | +2.4% |
| Total equity and liabilities | 10/49 | €5,758 | €5,022 | -€736 | -12.8% |
| Equity | 10/15 | €5,745 | €5,021 | -€724 | -12.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,255 | -€4,979 | -€724 | -17.0% |
| Amounts payable | 17/49 | €13 | €1 | -€12 | -89.4% |
| Amounts payable after more than one year | 17 | - | €1 | +€1 | |
| Other amounts payable | 178/9 | - | €1 | +€1 | |
| Amounts payable within one year | 42/48 | €13 | - | -€13 | |
| Taxes, remuneration and social security | 45 | €13 | - | -€13 | |
| Taxes | 450/3 | €13 | - | -€13 | |
| Turnover | 70 | €838 | €2,600 | +€1,762 | +210.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,348 | €2,845 | +€497 | +21.2% |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,061 | - | -€1,061 | |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€1,510 | €65 | +€1,576 | |
| Operating profit (loss) | 9901 | -€2,956 | -€372 | +€2,584 | +87.4% |
| Financial charges | 65/66B | €137 | €108 | -€29 | -21.2% |
| Recurring financial charges | 65 | €76 | €108 | +€32 | +41.6% |
| Non-recurring financial charges | 66B | €60 | - | -€60 | |
| Profit (loss) for the period before taxes | 9903 | -€3,092 | -€480 | +€2,613 | +84.5% |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | -€3,092 | -€724 | +€2,368 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,092 | -€724 | +€2,368 | +76.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.