OBANIC: 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.
OBANIC
Largest movements
- Receivables within one year -€4,759
down €4,759 (-18.8%), from €25,330 to €20,572
of which Other amounts receivable: -€14,069
- Financial fixed assets +€4,350
new in 2024: €4,350
- Cash +€3,138
up €3,138 (+2014.5%), from €156 to €3,294
mainly Other debts (+€6,338) and Depreciation (+€5,453)
- Tangible fixed assets +€1,158
up €1,158 (+15.7%), from €7,375 to €8,533
- Other debts +€6,338
new in 2024: €6,338
- Trade debts -€3,813
no longer reported in 2024 (was €3,813)
- Tax, wage and social debts +€969
up €969 (+56.6%), from €1,711 to €2,680
- Profit (loss) carried forward +€539
up €539 (+5.0%), from €10,837 to €11,376
- Depreciation +€3,435
up €3,435 (+170.3%), from €2,017 to €5,453
- Other operating charges +€3,328
up €3,328 (+1090.8%), from €305 to €3,633
- Gross operating margin +€2,961
up €2,961 (+31.5%), from €9,391 to €12,352
- Financial charges -€817
down €817 (-39.5%), from €2,065 to €1,248
- Financial income -€550
down €550 (-100.0%), from €550 to €0
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 | €32,861 | €36,895 | +€4,033 | +12.3% |
| Fixed assets | 21/28 | €7,375 | €12,883 | +€5,508 | +74.7% |
| Tangible fixed assets | 22/27 | €7,375 | €8,533 | +€1,158 | +15.7% |
| Furniture and vehicles | 24 | €7,375 | €8,533 | +€1,158 | +15.7% |
| Financial fixed assets | 28 | - | €4,350 | +€4,350 | |
| Current assets | 29/58 | €25,486 | €24,012 | -€1,474 | -5.8% |
| Amounts receivable within one year | 40/41 | €25,330 | €20,572 | -€4,759 | -18.8% |
| Trade receivables | 40 | €9,745 | €19,055 | +€9,310 | +95.5% |
| Other amounts receivable | 41 | €15,586 | €1,517 | -€14,069 | -90.3% |
| Cash at bank and in hand | 54/58 | €156 | €3,294 | +€3,138 | +2014.5% |
| Deferred charges and accrued income | 490/1 | - | €147 | +€147 | |
| Total equity and liabilities | 10/49 | €32,861 | €36,895 | +€4,033 | +12.3% |
| Equity | 10/15 | €27,337 | €27,876 | +€539 | +2.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €15,000 | +€15,000 | |
| Share premium | 1100/10 | - | €15,000 | +€15,000 | |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,837 | €11,376 | +€539 | +5.0% |
| Amounts payable | 17/49 | €5,524 | €9,018 | +€3,494 | +63.2% |
| Amounts payable within one year | 42/48 | €5,524 | €9,018 | +€3,494 | +63.2% |
| Trade debts | 44 | €3,813 | - | -€3,813 | |
| Suppliers | 440/4 | €3,813 | - | -€3,813 | |
| Taxes, remuneration and social security | 45 | €1,711 | €2,680 | +€969 | +56.6% |
| Taxes | 450/3 | €1,711 | €2,680 | +€969 | +56.6% |
| Other amounts payable | 47/48 | - | €6,338 | +€6,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,017 | €5,453 | +€3,435 | +170.3% |
| Other operating charges | 640/8 | €305 | €3,633 | +€3,328 | +1090.8% |
| Gross operating margin | 9900 | €9,391 | €12,352 | +€2,961 | +31.5% |
| Operating profit (loss) | 9901 | €7,068 | €3,266 | -€3,802 | -53.8% |
| Financial income | 75/76B | €550 | €0 | -€550 | -100.0% |
| Recurring financial income | 75 | €550 | €0 | -€550 | -100.0% |
| Financial charges | 65/66B | €2,065 | €1,248 | -€817 | -39.5% |
| Recurring financial charges | 65 | €2,065 | €1,248 | -€817 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €5,553 | €2,018 | -€3,535 | -63.7% |
| Income taxes | 67/77 | €1,201 | €1,479 | +€277 | +23.1% |
| Profit (loss) for the period | 9904 | €4,352 | €539 | -€3,812 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,352 | €539 | -€3,812 | -87.6% |
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 12 October 2026 via checked.be.