OBBA: 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.
OBBA
Largest movements
- Stocks and contracts -€8,884
down €8,884 (-30.0%), from €29,611 to €20,727
- Receivables within one year +€2,260
up €2,260 (+91.2%), from €2,477 to €4,737
- Cash -€1,055
down €1,055 (-50.7%), from €2,083 to €1,028
mainly Other debts (-€8,497) and Net result for the year (-€4,797)
- Other debts -€8,497
down €8,497 (-61.1%), from €13,907 to €5,410
- Trade debts +€6,847
up €6,847 (+121%), from €5,644 to €12,491
- Profit (loss) carried forward -€4,797
down €4,797, from €228 to -€4,569
- Tax, wage and social debts -€1,231
no longer reported in 2024 (was €1,231)
- Turnover +€39,913
new in 2024: €39,913
- Purchases and services +€31,529
new in 2024: €31,529
- Gross operating margin -€10,969
down €10,969 (-47.7%), from €22,984 to €12,015
- Write-downs +€8,883
new in 2024: €8,883
- Taxes +€6,272
up €6,272 (+3,782%), from €166 to €6,438
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 | €34,171 | €26,492 | -€7,679 | -22.5% |
| Current assets | 29/58 | €34,171 | €26,492 | -€7,679 | -22.5% |
| Stocks and contracts in progress | 3 | €29,611 | €20,727 | -€8,884 | -30.0% |
| Stocks | 30/36 | €29,611 | €20,727 | -€8,884 | -30.0% |
| Amounts receivable within one year | 40/41 | €2,477 | €4,737 | +€2,260 | +91.2% |
| Trade receivables | 40 | €2,477 | €4,737 | +€2,260 | +91.2% |
| Cash at bank and in hand | 54/58 | €2,083 | €1,028 | -€1,055 | -50.7% |
| Total equity and liabilities | 10/49 | €34,171 | €26,492 | -€7,679 | -22.5% |
| Equity | 10/15 | €13,388 | €8,591 | -€4,797 | -35.8% |
| Contributions | 10/11 | €11,300 | €11,300 | = | 0.0% |
| Capital | 10 | €11,300 | €11,300 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €7,300 | €7,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228 | -€4,569 | -€4,797 | |
| Amounts payable | 17/49 | €20,782 | €17,901 | -€2,881 | -13.9% |
| Amounts payable within one year | 42/48 | €20,782 | €17,901 | -€2,881 | -13.9% |
| Trade debts | 44 | €5,644 | €12,491 | +€6,847 | +121% |
| Suppliers | 440/4 | €5,644 | €12,491 | +€6,847 | +121% |
| Taxes, remuneration and social security | 45 | €1,231 | - | -€1,231 | |
| Taxes | 450/3 | €1,231 | - | -€1,231 | |
| Other amounts payable | 47/48 | €13,907 | €5,410 | -€8,497 | -61.1% |
| Turnover | 70 | - | €39,913 | +€39,913 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €31,529 | +€31,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,985 | - | -€3,985 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,883 | +€8,883 | |
| Other operating charges | 640/8 | €566 | €1,446 | +€880 | +155% |
| Gross operating margin | 9900 | €22,984 | €12,015 | -€10,969 | -47.7% |
| Operating profit (loss) | 9901 | €18,433 | €1,686 | -€16,747 | -90.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,388 | €1,641 | -€16,747 | -91.1% |
| Income taxes | 67/77 | €166 | €6,438 | +€6,272 | +3,782% |
| Profit (loss) for the period | 9904 | €18,222 | -€4,797 | -€23,019 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,222 | -€4,797 | -€23,019 |
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 16 October 2026 via checked.be.