OBCIO: 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.
OBCIO
Largest movements
- Cash +€17,505
up €17,505 (+66.4%), from €26,352 to €43,857
mainly Net result for the year (+€55,749) and Current portion of long-term debt (+€470)
- Profit (loss) carried forward +€54,916
up €54,916 (+570%), from €9,626 to €64,542
- Other debts -€24,639
down €24,639 (-94.0%), from €26,219 to €1,581
- Debts after one year -€12,693
down €12,693 (-19.6%), from €64,793 to €52,101
- Gross operating margin +€39,473
up €39,473 (+262%), from €15,040 to €54,513
- Financial income +€17,855
up €17,855 (+178,551,700%), from €0 to €17,855
- Taxes +€9,904
up €9,904 (+268%), from €3,700 to €13,604
- Financial charges +€1,991
up €1,991 (+239%), from €831 to €2,822
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 | €133,136 | €150,709 | +€17,573 | +13.2% |
| Fixed assets | 21/28 | €106,517 | €106,323 | -€193 | -0.2% |
| Tangible fixed assets | 22/27 | €557 | €363 | -€193 | -34.7% |
| Furniture and vehicles | 24 | €557 | €363 | -€193 | -34.7% |
| Financial fixed assets | 28 | €105,960 | €105,960 | = | 0.0% |
| Current assets | 29/58 | €26,620 | €44,386 | +€17,766 | +66.7% |
| Amounts receivable within one year | 40/41 | €268 | €529 | +€261 | +97.3% |
| Trade receivables | 40 | €268 | €529 | +€261 | +97.3% |
| Cash at bank and in hand | 54/58 | €26,352 | €43,857 | +€17,505 | +66.4% |
| Total equity and liabilities | 10/49 | €133,136 | €150,709 | +€17,573 | +13.2% |
| Equity | 10/15 | €12,626 | €67,542 | +€54,916 | +435% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,626 | €64,542 | +€54,916 | +570% |
| Amounts payable | 17/49 | €120,510 | €83,168 | -€37,343 | -31.0% |
| Amounts payable after more than one year | 17 | €64,793 | €52,101 | -€12,693 | -19.6% |
| Financial debts | 170/4 | €64,793 | €52,101 | -€12,693 | -19.6% |
| Amounts payable within one year | 42/48 | €55,717 | €31,067 | -€24,650 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €12,222 | €12,693 | +€470 | +3.8% |
| Trade debts | 44 | €434 | €299 | -€135 | -31.1% |
| Suppliers | 440/4 | €434 | €299 | -€135 | -31.1% |
| Taxes, remuneration and social security | 45 | €16,841 | €16,495 | -€346 | -2.1% |
| Taxes | 450/3 | €16,841 | €16,495 | -€346 | -2.1% |
| Other amounts payable | 47/48 | €26,219 | €1,581 | -€24,639 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €193 | +€170 | +735% |
| Gross operating margin | 9900 | €15,040 | €54,513 | +€39,473 | +262% |
| Operating profit (loss) | 9901 | €15,017 | €54,320 | +€39,303 | +262% |
| Financial income | 75/76B | €0 | €17,855 | +€17,855 | +178,551,700% |
| Recurring financial income | 75 | €0 | €17,855 | +€17,855 | +178,551,700% |
| Financial charges | 65/66B | €831 | €2,822 | +€1,991 | +239% |
| Recurring financial charges | 65 | €831 | €2,822 | +€1,991 | +239% |
| Profit (loss) for the period before taxes | 9903 | €14,185 | €69,353 | +€55,167 | +389% |
| Income taxes | 67/77 | €3,700 | €13,604 | +€9,904 | +268% |
| Profit (loss) for the period | 9904 | €10,485 | €55,749 | +€45,263 | +432% |
| Profit (loss) for the period to be appropriated | 9905 | €10,485 | €55,749 | +€45,263 | +432% |
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 27 October 2026 via checked.be.