OBA Bouwmat: 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.
OBA Bouwmat
Largest movements
- Receivables within one year -€72,277
down €72,277 (-93.0%), from €77,693 to €5,416
of which Other amounts receivable: -€41,112
- Stocks and contracts -€61,201
down €61,201 (-20.4%), from €300,104 to €238,902
- Trade debts -€65,250
down €65,250 (-88.1%), from €74,075 to €8,826
- Tax, wage and social debts -€32,554
down €32,554 (-99.4%), from €32,756 to €203
- Other debts -€30,721
down €30,721 (-11.3%), from €271,929 to €241,207
- Reserves +€13,202
new in 2024: €13,202
- Profit (loss) carried forward -€9,565
no longer reported in 2024 (was €9,565)
- Gross operating margin -€18,349
down €18,349 (-71.6%), from €25,639 to €7,290
- Other operating charges -€15,708
down €15,708 (-87.8%), from €17,900 to €2,191
- Taxes -€4,880
no longer reported in 2024 (was €4,880)
- Staff costs -€599
down €599 (-77.2%), from €776 to €177
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.
Derived cash bridge
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 | €399,238 | €268,437 | -€130,801 | -32.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €17,460 | €21,902 | +€4,443 | +25.4% |
| Tangible fixed assets | 22/27 | €16,454 | €18,700 | +€2,246 | +13.7% |
| Land and buildings | 22 | €10,900 | €10,320 | -€580 | -5.3% |
| Plant, machinery and equipment | 23 | €5,554 | €8,380 | +€2,826 | +50.9% |
| Financial fixed assets | 28 | €1,006 | €3,202 | +€2,197 | +218% |
| Current assets | 29/58 | €381,779 | €246,535 | -€135,244 | -35.4% |
| Stocks and contracts in progress | 3 | €300,104 | €238,902 | -€61,201 | -20.4% |
| Stocks | 30/36 | €300,104 | €238,902 | -€61,201 | -20.4% |
| Amounts receivable within one year | 40/41 | €77,693 | €5,416 | -€72,277 | -93.0% |
| Trade receivables | 40 | €36,582 | €5,416 | -€31,166 | -85.2% |
| Other amounts receivable | 41 | €41,112 | - | -€41,112 | |
| Cash at bank and in hand | 54/58 | €2,239 | €2,217 | -€22 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,743 | - | -€1,743 | |
| Total equity and liabilities | 10/49 | €399,238 | €268,437 | -€130,801 | -32.8% |
| Equity | 10/15 | €14,565 | €18,202 | +€3,637 | +25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | - | €13,202 | +€13,202 | |
| Distributable reserves | 133 | - | €13,202 | +€13,202 | |
| Profit (loss) carried forward | 14 | €9,565 | - | -€9,565 | |
| Amounts payable | 17/49 | €384,674 | €250,236 | -€134,438 | -34.9% |
| Amounts payable within one year | 42/48 | €384,674 | €250,236 | -€134,438 | -34.9% |
| Trade debts | 44 | €74,075 | €8,826 | -€65,250 | -88.1% |
| Suppliers | 440/4 | €74,075 | €8,826 | -€65,250 | -88.1% |
| Advances received on contracts in progress | 46 | €5,913 | - | -€5,913 | |
| Taxes, remuneration and social security | 45 | €32,756 | €203 | -€32,554 | -99.4% |
| Taxes | 450/3 | €32,756 | €203 | -€32,554 | -99.4% |
| Other amounts payable | 47/48 | €271,929 | €241,207 | -€30,721 | -11.3% |
| Remuneration, social security and pensions | 62 | €776 | €177 | -€599 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €1,209 | = | 0.0% |
| Other operating charges | 640/8 | €17,900 | €2,191 | -€15,708 | -87.8% |
| Gross operating margin | 9900 | €25,639 | €7,290 | -€18,349 | -71.6% |
| Operating profit (loss) | 9901 | €5,754 | €3,712 | -€2,042 | -35.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €277 | €75 | -€202 | -72.9% |
| Recurring financial charges | 65 | €277 | €75 | -€202 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €5,478 | €3,637 | -€1,840 | -33.6% |
| Income taxes | 67/77 | €4,880 | - | -€4,880 | |
| Profit (loss) for the period | 9904 | €598 | €3,637 | +€3,039 | +509% |
| Profit (loss) for the period to be appropriated | 9905 | €598 | €3,637 | +€3,039 | +509% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.