OBBY: 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.
What changed
OBBY
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,138
2024 · €115,139-€88,001
Equity
€2.1m
2024 · €2.0m+€27,138
Cash
€38,123
2024 · €17,091+€21,032
Balance sheet total
€3.8m
2024 · €3.4m+€393,512
Largest movements
Assets
- Tangible fixed assets +€423,599
up €423,599 (+35.3%), from €1.2m to €1.6m
of which Land and buildings: +€247,785
Equity and liabilities
- Trade debts +€353,001
up €353,001 (+1954.8%), from €18,058 to €371,058
- Debts after one year +€150,293
up €150,293 (+33.5%), from €449,023 to €599,316
- Other debts -€112,000
down €112,000 (-68.7%), from €163,000 to €51,000
- Profit (loss) carried forward +€63,174
up €63,174 (+4.4%), from €1.5m to €1.5m
Income statement
- Gross operating margin -€66,964
down €66,964 (-9.9%), from €674,230 to €607,266
- Financial income -€20,062
down €20,062 (-22.4%), from €89,372 to €69,310
- Depreciation +€19,930
up €19,930 (+21.9%), from €90,890 to €110,820
- Taxes -€13,460
down €13,460 (-26.3%), from €51,191 to €37,731
- Financial charges -€13,196
down €13,196 (-19.0%), from €69,345 to €56,149
of which Financial charges: -€12,062
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.
Result 2024
€115,139
Gross operating margin
-€66,964
Staff costs
+€6,037
Depreciation
-€19,930
Write-downs
-€9,541
Other operating charges
-€3,111
Other operating items
-€1,085
Financial income
-€20,062
Financial charges
+€13,196
Taxes
+€13,460
Result 2025
€27,138
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.
From operations
+€364,922
Investment
-€499,426
Financing
+€155,536
Cash 2024
€17,091
From operations (derived)
+€364,922
Net result for the year
+€27,138
Depreciation
+€110,820
Stocks and contracts
-€7,266
Receivables within one year
+€23,392
Trade debts
+€353,001
Tax, wage and social debts
-€21,128
Advances received
-€9,034
Other debts
-€112,000
Investment (derived)
-€499,426
Investment in fixed assets (net)
-€499,426
Financing
+€155,536
Debts after one year
+€150,293
Current portion of long-term debt
+€5,242
Cash 2025
€38,123
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,448,770 | €3,842,281 | +€393,512 | +11.4% |
| Fixed assets | 21/28 | €1,279,750 | €1,668,356 | +€388,606 | +30.4% |
| Tangible fixed assets | 22/27 | €1,201,642 | €1,625,241 | +€423,599 | +35.3% |
| Land and buildings | 22 | €1,099,660 | €1,347,445 | +€247,785 | +22.5% |
| Plant, machinery and equipment | 23 | €85,513 | €263,615 | +€178,102 | +208.3% |
| Furniture and vehicles | 24 | €16,469 | €14,180 | -€2,288 | -13.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €78,108 | €43,114 | -€34,993 | -44.8% |
| Current assets | 29/58 | €2,169,020 | €2,173,926 | +€4,906 | +0.2% |
| Stocks and contracts in progress | 3 | €1,308,551 | €1,315,817 | +€7,266 | +0.6% |
| Stocks | 30/36 | €1,308,551 | €1,315,817 | +€7,266 | +0.6% |
| Amounts receivable within one year | 40/41 | €843,377 | €819,985 | -€23,392 | -2.8% |
| Trade receivables | 40 | €13,848 | €13,186 | -€663 | -4.8% |
| Other amounts receivable | 41 | €829,529 | €806,800 | -€22,729 | -2.7% |
| Cash at bank and in hand | 54/58 | €17,091 | €38,123 | +€21,032 | +123.1% |
| Total equity and liabilities | 10/49 | €3,448,770 | €3,842,281 | +€393,512 | +11.4% |
| Equity | 10/15 | €2,025,111 | €2,052,250 | +€27,138 | +1.3% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €302,992 | €266,956 | -€36,036 | -11.9% |
| Non-distributable reserves | 130/1 | €27,000 | €27,000 | = | 0.0% |
| Legal reserve | 130 | €27,000 | €27,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €275,992 | €239,956 | -€36,036 | -13.1% |
| Profit (loss) carried forward | 14 | €1,452,119 | €1,515,293 | +€63,174 | +4.4% |
| Amounts payable | 17/49 | €1,423,658 | €1,790,032 | +€366,373 | +25.7% |
| Amounts payable after more than one year | 17 | €449,023 | €599,316 | +€150,293 | +33.5% |
| Financial debts | 170/4 | €449,023 | €599,316 | +€150,293 | +33.5% |
| Amounts payable within one year | 42/48 | €974,635 | €1,190,716 | +€216,080 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €107,627 | €112,870 | +€5,242 | +4.9% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Credit institutions | 430/8 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €18,058 | €371,058 | +€353,001 | +1954.8% |
| Suppliers | 440/4 | €18,058 | €371,058 | +€353,001 | +1954.8% |
| Advances received on contracts in progress | 46 | €9,675 | €641 | -€9,034 | -93.4% |
| Taxes, remuneration and social security | 45 | €76,275 | €55,147 | -€21,128 | -27.7% |
| Taxes | 450/3 | €20,929 | €10,193 | -€10,736 | -51.3% |
| Remuneration and social security | 454/9 | €55,346 | €44,953 | -€10,392 | -18.8% |
| Other amounts payable | 47/48 | €163,000 | €51,000 | -€112,000 | -68.7% |
| Remuneration, social security and pensions | 62 | €384,485 | €378,448 | -€6,037 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,890 | €110,820 | +€19,930 | +21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,263 | €16,803 | +€9,541 | +131.4% |
| Other operating charges | 640/8 | €44,157 | €47,268 | +€3,111 | +7.0% |
| Non-recurring operating charges | 66A | €1,134 | €2,219 | +€1,085 | +95.7% |
| Gross operating margin | 9900 | €674,230 | €607,266 | -€66,964 | -9.9% |
| Operating profit (loss) | 9901 | €146,303 | €51,708 | -€94,594 | -64.7% |
| Financial income | 75/76B | €89,372 | €69,310 | -€20,062 | -22.4% |
| Recurring financial income | 75 | €89,372 | €69,310 | -€20,062 | -22.4% |
| Financial charges | 65/66B | €69,345 | €56,149 | -€13,196 | -19.0% |
| Recurring financial charges | 65 | €68,211 | €56,149 | -€12,062 | -17.7% |
| Non-recurring financial charges | 66B | €1,134 | €0 | -€1,134 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €166,330 | €64,869 | -€101,461 | -61.0% |
| Income taxes | 67/77 | €51,191 | €37,731 | -€13,460 | -26.3% |
| Profit (loss) for the period | 9904 | €115,139 | €27,138 | -€88,001 | -76.4% |
| Transfer from tax-exempt reserves | 789 | €36,036 | €36,036 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,175 | €63,174 | -€88,001 | -58.2% |
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 4 October 2026 via checked.be.