OBEELIKS: 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.
OBEELIKS
Largest movements
- Receivables within one year +€12,818
up €12,818 (+171%), from €7,480 to €20,298
of which Trade receivables: +€10,989
- Cash -€3,179
down €3,179 (-11.9%), from €26,670 to €23,491
mainly Receivables within one year (-€12,818) and Net result for the year (-€7,919)
- Stocks and contracts -€1,339
down €1,339 (-3.6%), from €37,156 to €35,817
- Tangible fixed assets -€1,085
down €1,085 (-5.7%), from €19,120 to €18,035
of which Land and buildings: -€2,790
- Trade debts +€10,880
up €10,880 (+222%), from €4,900 to €15,780
- Profit (loss) carried forward -€7,919
down €7,919, from €7,231 to -€688
- Tax, wage and social debts +€3,805
up €3,805 (+674%), from €564 to €4,369
- Gross operating margin -€4,182
down €4,182 (-89.2%), from €4,688 to €506
- Depreciation +€945
up €945 (+22.9%), from €4,121 to €5,066
- Financial charges -€322
down €322 (-31.6%), from €1,019 to €697
- Other operating charges +€302
up €302 (+12.4%), from €2,447 to €2,749
- Financial income -€64
down €64 (-20.1%), from €316 to €252
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 | €91,523 | €98,874 | +€7,351 | +8.0% |
| Fixed assets | 21/28 | €19,120 | €18,035 | -€1,085 | -5.7% |
| Tangible fixed assets | 22/27 | €19,120 | €18,035 | -€1,085 | -5.7% |
| Land and buildings | 22 | €16,335 | €13,545 | -€2,790 | -17.1% |
| Plant, machinery and equipment | 23 | €2,274 | €1,409 | -€865 | -38.0% |
| Furniture and vehicles | 24 | €512 | €3,081 | +€2,569 | +502% |
| Current assets | 29/58 | €72,402 | €80,839 | +€8,437 | +11.7% |
| Stocks and contracts in progress | 3 | €37,156 | €35,817 | -€1,339 | -3.6% |
| Stocks | 30/36 | €37,156 | €35,817 | -€1,339 | -3.6% |
| Amounts receivable within one year | 40/41 | €7,480 | €20,298 | +€12,818 | +171% |
| Trade receivables | 40 | €3,524 | €14,513 | +€10,989 | +312% |
| Other amounts receivable | 41 | €3,956 | €5,785 | +€1,829 | +46.2% |
| Cash at bank and in hand | 54/58 | €26,670 | €23,491 | -€3,179 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,096 | €1,233 | +€137 | +12.5% |
| Total equity and liabilities | 10/49 | €91,523 | €98,874 | +€7,351 | +8.0% |
| Equity | 10/15 | €85,866 | €77,947 | -€7,919 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,035 | €60,035 | +€0 | 0.0% |
| Distributable reserves | 133 | €60,035 | €60,035 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €7,231 | -€688 | -€7,919 | |
| Amounts payable | 17/49 | €5,656 | €20,927 | +€15,271 | +270% |
| Amounts payable within one year | 42/48 | €5,656 | €20,927 | +€15,271 | +270% |
| Trade debts | 44 | €4,900 | €15,780 | +€10,880 | +222% |
| Suppliers | 440/4 | €4,900 | €15,780 | +€10,880 | +222% |
| Taxes, remuneration and social security | 45 | €564 | €4,369 | +€3,805 | +674% |
| Taxes | 450/3 | €564 | €4,369 | +€3,805 | +674% |
| Other amounts payable | 47/48 | €192 | €778 | +€586 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,121 | €5,066 | +€945 | +22.9% |
| Other operating charges | 640/8 | €2,447 | €2,749 | +€302 | +12.4% |
| Gross operating margin | 9900 | €4,688 | €506 | -€4,182 | -89.2% |
| Operating profit (loss) | 9901 | -€1,880 | -€7,309 | -€5,429 | -289% |
| Financial income | 75/76B | €316 | €252 | -€64 | -20.1% |
| Recurring financial income | 75 | €316 | €252 | -€64 | -20.1% |
| Financial charges | 65/66B | €1,019 | €697 | -€322 | -31.6% |
| Recurring financial charges | 65 | €1,019 | €697 | -€322 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,583 | -€7,754 | -€5,171 | -200% |
| Income taxes | 67/77 | €163 | €165 | +€2 | +1.2% |
| Profit (loss) for the period | 9904 | -€2,746 | -€7,919 | -€5,173 | -188% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,746 | -€7,919 | -€5,173 | -188% |
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 15 October 2026 via checked.be.