Obelix²: 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.
Obelix²
Largest movements
- Cash +€68,608
up €68,608 (+264.4%), from €25,951 to €94,560
mainly Net result for the year (+€51,869) and Tax, wage and social debts (+€43,743)
- Receivables within one year +€36,660
up €36,660 (+90.5%), from €40,492 to €77,152
of which Trade receivables: +€37,887
- Tangible fixed assets +€9,171
up €9,171 (+319.4%), from €2,871 to €12,043
of which Land and buildings: +€7,051
- Profit (loss) carried forward +€51,869
up €51,869 (+130.4%), from €39,770 to €91,639
- Tax, wage and social debts +€43,743
up €43,743 (+251.5%), from €17,390 to €61,133
of which Taxes: +€27,928
- Trade debts +€10,052
up €10,052 (+91.3%), from €11,013 to €21,065
- Debts after one year +€5,000
new in 2024: €5,000
- Other debts +€3,775
new in 2024: €3,775
- Gross operating margin +€67,968
up €67,968 (+2643.8%), from €2,571 to €70,539
- Taxes +€13,412
up €13,412 (+1147.0%), from €1,169 to €14,581
- Depreciation +€1,126
up €1,126 (+62.5%), from €1,803 to €2,930
- Other operating charges -€722
down €722 (-46.1%), from €1,568 to €845
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.
Cash bridge derived
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 | €71,773 | €186,213 | +€114,440 | +159.4% |
| Fixed assets | 21/28 | €5,330 | €14,501 | +€9,171 | +172.1% |
| Tangible fixed assets | 22/27 | €2,871 | €12,043 | +€9,171 | +319.4% |
| Land and buildings | 22 | - | €7,051 | +€7,051 | |
| Plant, machinery and equipment | 23 | €2,871 | €2,485 | -€386 | -13.4% |
| Furniture and vehicles | 24 | - | €2,506 | +€2,506 | |
| Financial fixed assets | 28 | €2,458 | €2,458 | = | 0.0% |
| Current assets | 29/58 | €66,443 | €171,712 | +€105,269 | +158.4% |
| Amounts receivable within one year | 40/41 | €40,492 | €77,152 | +€36,660 | +90.5% |
| Trade receivables | 40 | €38,577 | €76,464 | +€37,887 | +98.2% |
| Other amounts receivable | 41 | €1,915 | €688 | -€1,227 | -64.1% |
| Cash at bank and in hand | 54/58 | €25,951 | €94,560 | +€68,608 | +264.4% |
| Total equity and liabilities | 10/49 | €71,773 | €186,213 | +€114,440 | +159.4% |
| Equity | 10/15 | €42,170 | €94,039 | +€51,869 | +123.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,770 | €91,639 | +€51,869 | +130.4% |
| Amounts payable | 17/49 | €29,603 | €92,173 | +€62,571 | +211.4% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Other amounts payable | 178/9 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €28,403 | €85,973 | +€57,571 | +202.7% |
| Trade debts | 44 | €11,013 | €21,065 | +€10,052 | +91.3% |
| Suppliers | 440/4 | €11,013 | €21,065 | +€10,052 | +91.3% |
| Taxes, remuneration and social security | 45 | €17,390 | €61,133 | +€43,743 | +251.5% |
| Taxes | 450/3 | €16,221 | €44,149 | +€27,928 | +172.2% |
| Remuneration and social security | 454/9 | €1,169 | €16,984 | +€15,815 | +1352.5% |
| Other amounts payable | 47/48 | - | €3,775 | +€3,775 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,803 | €2,930 | +€1,126 | +62.5% |
| Other operating charges | 640/8 | €1,568 | €845 | -€722 | -46.1% |
| Gross operating margin | 9900 | €2,571 | €70,539 | +€67,968 | +2643.8% |
| Operating profit (loss) | 9901 | -€800 | €66,764 | +€67,564 | |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €102 | €404 | +€302 | +296.2% |
| Recurring financial charges | 65 | €102 | €404 | +€302 | +296.2% |
| Profit (loss) for the period before taxes | 9903 | -€902 | €66,451 | +€67,353 | |
| Income taxes | 67/77 | €1,169 | €14,581 | +€13,412 | +1147.0% |
| Profit (loss) for the period | 9904 | -€2,072 | €51,869 | +€53,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,072 | €51,869 | +€53,941 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.