OBERON+: 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.
OBERON+
Largest movements
- Cash +€9,458
up €9,458 (+90.6%), from €10,442 to €19,899
mainly Net result for the year (+€4,718) and Investment in fixed assets (net) (+€3,808)
- Tangible fixed assets -€4,337
down €4,337 (-36.9%), from €11,760 to €7,423
of which Leasing and similar rights: -€3,382
- Financial fixed assets -€2,085
no longer reported in 2025 (was €2,085)
- Deferred charges and accrued income -€1,785
down €1,785 (-45.9%), from €3,891 to €2,106
- Receivables within one year -€769
down €769 (-5.5%), from €14,096 to €13,327
of which Other amounts receivable: -€436
- Current portion of long-term debt -€4,935
no longer reported in 2025 (was €4,935)
- Reserves +€4,718
up €4,718 (+39.8%), from €11,860 to €16,578
- Other debts -€1,953
down €1,953 (-70.3%), from €2,778 to €825
- Trade debts +€1,867
up €1,867 (+50.7%), from €3,687 to €5,554
- Tax, wage and social debts +€784
up €784 (+244.9%), from €320 to €1,104
of which Remuneration and social security: +€680
- Financial charges -€6,798
down €6,798 (-96.1%), from €7,076 to €278
of which Non-recurring financial charges: -€6,485
- Financial income -€6,514
down €6,514 (-96.6%), from €6,743 to €229
of which Financial income: -€6,514
- Depreciation -€6,495
down €6,495 (-71.3%), from €9,110 to €2,614
- Gross operating margin -€5,899
down €5,899 (-35.1%), from €16,820 to €10,921
- Other operating charges +€1,624
up €1,624 (+123.8%), from €1,312 to €2,936
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,273 | €42,755 | +€482 | +1.1% |
| Fixed assets | 21/28 | €13,845 | €7,423 | -€6,422 | -46.4% |
| Tangible fixed assets | 22/27 | €11,760 | €7,423 | -€4,337 | -36.9% |
| Plant, machinery and equipment | 23 | €8,003 | €6,103 | -€1,900 | -23.7% |
| Furniture and vehicles | 24 | €376 | €1,320 | +€944 | +251.4% |
| Leasing and similar rights | 25 | €3,382 | - | -€3,382 | |
| Financial fixed assets | 28 | €2,085 | - | -€2,085 | |
| Current assets | 29/58 | €28,428 | €35,333 | +€6,904 | +24.3% |
| Amounts receivable within one year | 40/41 | €14,096 | €13,327 | -€769 | -5.5% |
| Trade receivables | 40 | €13,232 | €12,899 | -€333 | -2.5% |
| Other amounts receivable | 41 | €864 | €428 | -€436 | -50.5% |
| Cash at bank and in hand | 54/58 | €10,442 | €19,899 | +€9,458 | +90.6% |
| Deferred charges and accrued income | 490/1 | €3,891 | €2,106 | -€1,785 | -45.9% |
| Total equity and liabilities | 10/49 | €42,273 | €42,755 | +€482 | +1.1% |
| Equity | 10/15 | €30,554 | €35,272 | +€4,718 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €16,578 | +€4,718 | +39.8% |
| Distributable reserves | 133 | €11,860 | €16,578 | +€4,718 | +39.8% |
| Profit (loss) carried forward | 14 | €12,494 | €12,494 | = | 0.0% |
| Amounts payable | 17/49 | €11,719 | €7,483 | -€4,236 | -36.1% |
| Amounts payable within one year | 42/48 | €11,719 | €7,483 | -€4,236 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €4,935 | - | -€4,935 | |
| Trade debts | 44 | €3,687 | €5,554 | +€1,867 | +50.7% |
| Suppliers | 440/4 | €3,687 | €5,554 | +€1,867 | +50.7% |
| Taxes, remuneration and social security | 45 | €320 | €1,104 | +€784 | +244.9% |
| Taxes | 450/3 | - | €104 | +€104 | |
| Remuneration and social security | 454/9 | €320 | €1,000 | +€680 | +212.5% |
| Other amounts payable | 47/48 | €2,778 | €825 | -€1,953 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,110 | €2,614 | -€6,495 | -71.3% |
| Other operating charges | 640/8 | €1,312 | €2,936 | +€1,624 | +123.8% |
| Gross operating margin | 9900 | €16,820 | €10,921 | -€5,899 | -35.1% |
| Operating profit (loss) | 9901 | €6,399 | €5,371 | -€1,028 | -16.1% |
| Financial income | 75/76B | €6,743 | €229 | -€6,514 | -96.6% |
| Recurring financial income | 75 | €6,743 | €229 | -€6,514 | -96.6% |
| Non-recurring financial income | 76B | €6,743 | €229 | -€6,514 | -96.6% |
| Financial charges | 65/66B | €7,076 | €278 | -€6,798 | -96.1% |
| Recurring financial charges | 65 | €508 | €194 | -€313 | -61.7% |
| Non-recurring financial charges | 66B | €6,569 | €84 | -€6,485 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €6,066 | €5,322 | -€744 | -12.3% |
| Income taxes | 67/77 | €128 | €604 | +€476 | +371.7% |
| Profit (loss) for the period | 9904 | €5,938 | €4,718 | -€1,220 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,938 | €4,718 | -€1,220 | -20.5% |
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 7 October 2026 via checked.be.