OB EVOLUTION: 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 EVOLUTION
Largest movements
- Cash -€7,945
down €7,945 (-12.6%), from €63,230 to €55,285
mainly Other debts (-€12,917) and Tax, wage and social debts (-€3,700)
- Receivables within one year -€3,043
down €3,043 (-20.1%), from €15,150 to €12,107
of which Trade receivables: -€3,025
- Other debts -€12,917
down €12,917 (-38.8%), from €33,253 to €20,336
- Profit (loss) carried forward +€5,605
up €5,605 (+37.0%), from €15,157 to €20,762
- Tax, wage and social debts -€3,700
down €3,700 (-16.9%), from €21,865 to €18,165
of which Taxes: -€2,524
- Gross operating margin +€1,684
up €1,684 (+26.2%), from €6,438 to €8,122
- Taxes +€1,138
up €1,138 (+147%), from €775 to €1,913
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 | €78,380 | €67,392 | -€10,988 | -14.0% |
| Current assets | 29/58 | €78,380 | €67,392 | -€10,988 | -14.0% |
| Amounts receivable within one year | 40/41 | €15,150 | €12,107 | -€3,043 | -20.1% |
| Trade receivables | 40 | €15,125 | €12,100 | -€3,025 | -20.0% |
| Other amounts receivable | 41 | €25 | €7 | -€18 | -72.1% |
| Cash at bank and in hand | 54/58 | €63,230 | €55,285 | -€7,945 | -12.6% |
| Total equity and liabilities | 10/49 | €78,380 | €67,392 | -€10,988 | -14.0% |
| Equity | 10/15 | €23,217 | €28,822 | +€5,605 | +24.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,157 | €20,762 | +€5,605 | +37.0% |
| Amounts payable | 17/49 | €55,163 | €38,569 | -€16,593 | -30.1% |
| Amounts payable within one year | 42/48 | €55,163 | €38,569 | -€16,593 | -30.1% |
| Trade debts | 44 | €44 | €68 | +€24 | +53.6% |
| Suppliers | 440/4 | €44 | €68 | +€24 | +53.6% |
| Taxes, remuneration and social security | 45 | €21,865 | €18,165 | -€3,700 | -16.9% |
| Taxes | 450/3 | €14,185 | €11,662 | -€2,524 | -17.8% |
| Remuneration and social security | 454/9 | €7,680 | €6,504 | -€1,176 | -15.3% |
| Other amounts payable | 47/48 | €33,253 | €20,336 | -€12,917 | -38.8% |
| Non-recurring operating income | 76A | €350 | - | -€350 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,438 | €8,122 | +€1,684 | +26.2% |
| Operating profit (loss) | 9901 | €6,051 | €7,722 | +€1,672 | +27.6% |
| Financial charges | 65/66B | €151 | €205 | +€54 | +35.7% |
| Recurring financial charges | 65 | €151 | €205 | +€54 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €5,900 | €7,518 | +€1,618 | +27.4% |
| Income taxes | 67/77 | €775 | €1,913 | +€1,138 | +147% |
| Profit (loss) for the period | 9904 | €5,125 | €5,605 | +€480 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,125 | €5,605 | +€480 | +9.4% |
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 19 October 2026 via checked.be.