OBA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€36,262
up €36,262 (+122%), from €29,801 to €66,063
- Deferred charges and accrued income -€9,159
no longer reported in 2025 (was €9,159)
- Cash +€5,044
up €5,044 (+1,088%), from €464 to €5,507
mainly Trade debts (+€23,148) and Deferred charges and accrued income (+€9,159)
- Tangible fixed assets -€3,246
down €3,246 (-20.0%), from €16,231 to €12,985
- Trade debts +€23,148
up €23,148 (+55.7%), from €41,570 to €64,717
- Other debts +€2,304
up €2,304 (+53.5%), from €4,308 to €6,612
- Tax, wage and social debts +€2,013
up €2,013 (+210%), from €958 to €2,971
- Profit (loss) carried forward +€1,435
up €1,435 (+15.9%), from €9,050 to €10,486
- Gross operating margin +€9,960
up €9,960 (+237%), from €4,195 to €14,154
- Depreciation +€3,246
new in 2025: €3,246
- Staff costs +€3,231
new in 2025: €3,231
- Other operating charges +€328
up €328 (+68.3%), from €480 to €808
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 | €58,886 | €87,786 | +€28,900 | +49.1% |
| Fixed assets | 21/28 | €16,231 | €12,985 | -€3,246 | -20.0% |
| Tangible fixed assets | 22/27 | €16,231 | €12,985 | -€3,246 | -20.0% |
| Furniture and vehicles | 24 | €16,231 | €12,985 | -€3,246 | -20.0% |
| Current assets | 29/58 | €42,654 | €74,801 | +€32,146 | +75.4% |
| Stocks and contracts in progress | 3 | €3,230 | €3,230 | = | 0.0% |
| Stocks | 30/36 | €3,230 | €3,230 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,801 | €66,063 | +€36,262 | +122% |
| Trade receivables | 40 | €29,801 | €66,063 | +€36,262 | +122% |
| Cash at bank and in hand | 54/58 | €464 | €5,507 | +€5,044 | +1,088% |
| Deferred charges and accrued income | 490/1 | €9,159 | - | -€9,159 | |
| Total equity and liabilities | 10/49 | €58,886 | €87,786 | +€28,900 | +49.1% |
| Equity | 10/15 | €12,050 | €13,486 | +€1,435 | +11.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,050 | €10,486 | +€1,435 | +15.9% |
| Amounts payable | 17/49 | €46,835 | €74,300 | +€27,465 | +58.6% |
| Amounts payable within one year | 42/48 | €46,835 | €74,300 | +€27,465 | +58.6% |
| Trade debts | 44 | €41,570 | €64,717 | +€23,148 | +55.7% |
| Suppliers | 440/4 | €41,570 | €64,717 | +€23,148 | +55.7% |
| Taxes, remuneration and social security | 45 | €958 | €2,971 | +€2,013 | +210% |
| Taxes | 450/3 | €958 | €2,971 | +€2,013 | +210% |
| Other amounts payable | 47/48 | €4,308 | €6,612 | +€2,304 | +53.5% |
| Remuneration, social security and pensions | 62 | - | €3,231 | +€3,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,246 | +€3,246 | |
| Other operating charges | 640/8 | €480 | €808 | +€328 | +68.3% |
| Gross operating margin | 9900 | €4,195 | €14,154 | +€9,960 | +237% |
| Operating profit (loss) | 9901 | €3,715 | €6,869 | +€3,155 | +84.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €3,715 | €6,869 | +€3,154 | +84.9% |
| Profit (loss) for the period | 9904 | €3,715 | €6,869 | +€3,154 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,715 | €6,869 | +€3,154 | +84.9% |
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 14 October 2026 via checked.be.