OBASS: 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.
OBASS
Largest movements
- Receivables within one year -€2,341
down €2,341 (-95.5%), from €2,450 to €109
of which Trade receivables: -€1,954
- Cash +€1,754
up €1,754 (+591.0%), from €297 to €2,051
mainly Receivables within one year (+€2,341) and Other debts (+€2,069)
- Stocks and contracts -€605
down €605 (-3.5%), from €17,478 to €16,874
- Profit (loss) carried forward -€3,714
down €3,714 (-5.2%), from -€71,565 to -€75,279
- Other debts +€2,069
up €2,069 (+9.1%), from €22,667 to €24,736
- Trade debts +€341
up €341 (+63.0%), from €541 to €882
- Gross operating margin +€1,813
up €1,813 (+40.8%), from -€4,446 to -€2,633
- Other operating charges +€391
up €391 (+77.9%), from €502 to €894
- Financial charges -€96
down €96 (-33.8%), from €285 to €188
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.
Cash bridge derived
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 | €20,243 | €19,034 | -€1,209 | -6.0% |
| Current assets | 29/58 | €20,243 | €19,034 | -€1,209 | -6.0% |
| Stocks and contracts in progress | 3 | €17,478 | €16,874 | -€605 | -3.5% |
| Stocks | 30/36 | €17,478 | €16,874 | -€605 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,450 | €109 | -€2,341 | -95.5% |
| Trade receivables | 40 | €1,954 | - | -€1,954 | |
| Other amounts receivable | 41 | €496 | €109 | -€387 | -78.0% |
| Cash at bank and in hand | 54/58 | €297 | €2,051 | +€1,754 | +591.0% |
| Deferred charges and accrued income | 490/1 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €20,243 | €19,034 | -€1,209 | -6.0% |
| Equity | 10/15 | -€52,965 | -€56,679 | -€3,714 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,565 | -€75,279 | -€3,714 | -5.2% |
| Amounts payable | 17/49 | €73,208 | €75,712 | +€2,504 | +3.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,208 | €25,712 | +€2,504 | +10.8% |
| Trade debts | 44 | €541 | €882 | +€341 | +63.0% |
| Suppliers | 440/4 | €541 | €882 | +€341 | +63.0% |
| Taxes, remuneration and social security | 45 | - | €94 | +€94 | |
| Taxes | 450/3 | - | €94 | +€94 | |
| Other amounts payable | 47/48 | €22,667 | €24,736 | +€2,069 | +9.1% |
| Other operating charges | 640/8 | €502 | €894 | +€391 | +77.9% |
| Gross operating margin | 9900 | -€4,446 | -€2,633 | +€1,813 | +40.8% |
| Operating profit (loss) | 9901 | -€4,948 | -€3,527 | +€1,421 | +28.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €285 | €188 | -€96 | -33.8% |
| Recurring financial charges | 65 | €285 | €188 | -€96 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,233 | -€3,714 | +€1,519 | +29.0% |
| Profit (loss) for the period | 9904 | -€5,233 | -€3,714 | +€1,519 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,233 | -€3,714 | +€1,519 | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.