OBERON CONSULTING: 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.
OBERON CONSULTING
Largest movements
- Deferred charges and accrued income +€23,459
up €23,459, from €0 to €23,459
- Receivables within one year +€14,762
up €14,762 (+3,141%), from €470 to €15,232
of which Trade receivables: +€9,183
- Cash -€985
down €985 (-14.8%), from €6,648 to €5,663
mainly Deferred charges and accrued income (-€23,459) and Receivables within one year (-€14,762)
- Reserves +€17,252
up €17,252 (+32.5%), from €53,143 to €70,396
- Other debts +€8,039
up €8,039 (+577%), from €1,394 to €9,433
- Tax, wage and social debts +€6,368
up €6,368 (+1,306%), from €488 to €6,856
of which Remuneration and social security: +€3,304
- Trade debts +€5,551
up €5,551 (+1,371%), from €405 to €5,956
- Gross operating margin +€28,890
up €28,890, from -€5,417 to €23,473
- Taxes +€3,669
up €3,669 (+45,858%), from €8 to €3,677
- Financial charges +€1,067
up €1,067 (+231%), from €462 to €1,529
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 | €35,670 | €72,906 | +€37,236 | +104% |
| Current assets | 29/58 | €35,670 | €72,906 | +€37,236 | +104% |
| Amounts receivable within one year | 40/41 | €470 | €15,232 | +€14,762 | +3,141% |
| Trade receivables | 40 | €0 | €9,183 | +€9,183 | |
| Other amounts receivable | 41 | €470 | €6,049 | +€5,579 | +1,187% |
| Current investments | 50/53 | €28,552 | €28,552 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,648 | €5,663 | -€985 | -14.8% |
| Deferred charges and accrued income | 490/1 | €0 | €23,459 | +€23,459 | |
| Total equity and liabilities | 10/49 | €35,670 | €72,906 | +€37,236 | +104% |
| Equity | 10/15 | €33,384 | €50,661 | +€17,278 | +51.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,143 | €70,396 | +€17,252 | +32.5% |
| Distributable reserves | 133 | €53,143 | €70,396 | +€17,252 | +32.5% |
| Profit (loss) carried forward | 14 | -€25,960 | -€25,934 | +€25 | +0.1% |
| Amounts payable | 17/49 | €2,286 | €22,245 | +€19,958 | +873% |
| Amounts payable within one year | 42/48 | €2,286 | €22,245 | +€19,958 | +873% |
| Trade debts | 44 | €405 | €5,956 | +€5,551 | +1,371% |
| Suppliers | 440/4 | €405 | €5,956 | +€5,551 | +1,371% |
| Taxes, remuneration and social security | 45 | €488 | €6,856 | +€6,368 | +1,306% |
| Taxes | 450/3 | €488 | €3,552 | +€3,065 | +629% |
| Remuneration and social security | 454/9 | - | €3,304 | +€3,304 | |
| Other amounts payable | 47/48 | €1,394 | €9,433 | +€8,039 | +577% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,011 | €1,015 | +€4 | +0.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,417 | €23,473 | +€28,890 | |
| Operating profit (loss) | 9901 | -€6,428 | €22,458 | +€28,886 | |
| Financial income | 75/76B | €151 | €0 | -€151 | -100% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -100% |
| Financial charges | 65/66B | €462 | €1,529 | +€1,067 | +231% |
| Recurring financial charges | 65 | €462 | €1,529 | +€1,067 | +231% |
| Profit (loss) for the period before taxes | 9903 | -€6,739 | €20,929 | +€27,668 | |
| Income taxes | 67/77 | €8 | €3,677 | +€3,669 | +45,858% |
| Profit (loss) for the period | 9904 | -€6,747 | €17,252 | +€23,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,747 | €17,252 | +€23,999 |
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 29 October 2026 via checked.be.