OberG: 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.
OberG
Largest movements
- Cash -€10,241
down €10,241 (-78.5%), from €13,047 to €2,806
mainly Net result for the year (-€11,377) and Tax, wage and social debts (-€5,240)
- Receivables within one year -€7,537
down €7,537 (-89.0%), from €8,471 to €934
of which Trade receivables: -€8,279
- Tangible fixed assets -€2,409
down €2,409 (-31.1%), from €7,753 to €5,345
of which Furniture and vehicles: -€3,975
- Deferred charges and accrued income +€492
up €492 (+31.8%), from €1,548 to €2,040
- Profit (loss) carried forward -€11,377
new in 2025: -€11,377
- Tax, wage and social debts -€5,240
down €5,240 (-48.8%), from €10,743 to €5,503
- Other debts -€2,840
down €2,840 (-100%), from €2,840 to €0
- Gross operating margin -€32,414
down €32,414, from €26,666 to -€5,748
- Taxes -€6,957
down €6,957 (-97.7%), from €7,120 to €163
- Other operating charges -€349
down €349 (-20.0%), from €1,741 to €1,392
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 | €30,911 | €11,216 | -€19,695 | -63.7% |
| Fixed assets | 21/28 | €7,844 | €5,435 | -€2,409 | -30.7% |
| Tangible fixed assets | 22/27 | €7,753 | €5,345 | -€2,409 | -31.1% |
| Plant, machinery and equipment | 23 | - | €1,566 | +€1,566 | |
| Furniture and vehicles | 24 | €7,753 | €3,779 | -€3,975 | -51.3% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €23,066 | €5,780 | -€17,286 | -74.9% |
| Amounts receivable within one year | 40/41 | €8,471 | €934 | -€7,537 | -89.0% |
| Trade receivables | 40 | €8,471 | €193 | -€8,279 | -97.7% |
| Other amounts receivable | 41 | - | €741 | +€741 | |
| Cash at bank and in hand | 54/58 | €13,047 | €2,806 | -€10,241 | -78.5% |
| Deferred charges and accrued income | 490/1 | €1,548 | €2,040 | +€492 | +31.8% |
| Total equity and liabilities | 10/49 | €30,911 | €11,216 | -€19,695 | -63.7% |
| Equity | 10/15 | €16,040 | €4,663 | -€11,377 | -70.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,540 | €13,540 | = | 0.0% |
| Distributable reserves | 133 | €13,540 | €13,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,377 | -€11,377 | |
| Amounts payable | 17/49 | €14,870 | €6,553 | -€8,318 | -55.9% |
| Amounts payable within one year | 42/48 | €14,870 | €6,546 | -€8,324 | -56.0% |
| Trade debts | 44 | €1,287 | €1,043 | -€244 | -19.0% |
| Suppliers | 440/4 | €1,287 | €1,043 | -€244 | -19.0% |
| Taxes, remuneration and social security | 45 | €10,743 | €5,503 | -€5,240 | -48.8% |
| Taxes | 450/3 | €10,743 | €5,503 | -€5,240 | -48.8% |
| Other amounts payable | 47/48 | €2,840 | €0 | -€2,840 | -100% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €4,019 | -€152 | -3.7% |
| Other operating charges | 640/8 | €1,741 | €1,392 | -€349 | -20.0% |
| Gross operating margin | 9900 | €26,666 | -€5,748 | -€32,414 | |
| Operating profit (loss) | 9901 | €20,754 | -€11,159 | -€31,913 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.2% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.2% |
| Financial charges | 65/66B | €106 | €55 | -€51 | -47.8% |
| Recurring financial charges | 65 | €106 | €55 | -€51 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €20,660 | -€11,214 | -€31,874 | |
| Income taxes | 67/77 | €7,120 | €163 | -€6,957 | -97.7% |
| Profit (loss) for the period | 9904 | €13,540 | -€11,377 | -€24,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,540 | -€11,377 | -€24,917 |
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 16 October 2026 via checked.be.