oberon mgmt: 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 mgmt
Largest movements
- Receivables within one year +€83,093
up €83,093 (+50.9%), from €163,124 to €246,217
of which Other amounts receivable: +€111,894
- Cash +€46,648
up €46,648 (+176%), from €26,539 to €73,187
mainly Net result for the year (+€137,560) and Depreciation (+€7,872)
- Receivables after one year +€8,878
up €8,878 (+1.9%), from €456,188 to €465,066
- Profit (loss) carried forward +€137,560
up €137,560 (+34.5%), from -€398,988 to -€261,428
- Gross operating margin -€14,672
down €14,672 (-9.8%), from €150,105 to €135,433
- Financial income +€9,855
up €9,855 (+159%), from €6,210 to €16,065
- Financial charges +€4,093
up €4,093 (+625%), from €655 to €4,748
of which Financial charges: +€4,572
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 | €677,130 | €807,120 | +€129,990 | +19.2% |
| Fixed assets | 21/28 | €25,872 | €19,720 | -€6,152 | -23.8% |
| Tangible fixed assets | 22/27 | €23,159 | €16,807 | -€6,352 | -27.4% |
| Plant, machinery and equipment | 23 | €1,607 | €1,176 | -€432 | -26.9% |
| Furniture and vehicles | 24 | €21,552 | €15,632 | -€5,920 | -27.5% |
| Financial fixed assets | 28 | €2,713 | €2,913 | +€200 | +7.4% |
| Current assets | 29/58 | €651,258 | €787,400 | +€136,142 | +20.9% |
| Amounts receivable after more than one year | 29 | €456,188 | €465,066 | +€8,878 | +1.9% |
| Other amounts receivable | 291 | €456,188 | €465,066 | +€8,878 | +1.9% |
| Amounts receivable within one year | 40/41 | €163,124 | €246,217 | +€83,093 | +50.9% |
| Trade receivables | 40 | €108,555 | €79,754 | -€28,801 | -26.5% |
| Other amounts receivable | 41 | €54,569 | €166,463 | +€111,894 | +205% |
| Cash at bank and in hand | 54/58 | €26,539 | €73,187 | +€46,648 | +176% |
| Deferred charges and accrued income | 490/1 | €5,408 | €2,930 | -€2,478 | -45.8% |
| Total equity and liabilities | 10/49 | €677,130 | €807,120 | +€129,990 | +19.2% |
| Equity | 10/15 | €521,012 | €658,572 | +€137,560 | +26.4% |
| Contributions | 10/11 | €920,000 | €920,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€398,988 | -€261,428 | +€137,560 | +34.5% |
| Amounts payable | 17/49 | €156,118 | €148,547 | -€7,570 | -4.8% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,618 | €22,047 | -€6,570 | -23.0% |
| Trade debts | 44 | €3,997 | €2,776 | -€1,220 | -30.5% |
| Suppliers | 440/4 | €3,997 | €2,776 | -€1,220 | -30.5% |
| Taxes, remuneration and social security | 45 | €24,621 | €19,271 | -€5,350 | -21.7% |
| Taxes | 450/3 | €19,780 | €19,271 | -€509 | -2.6% |
| Remuneration and social security | 454/9 | €4,841 | - | -€4,841 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,862 | €7,872 | +€1,009 | +14.7% |
| Other operating charges | 640/8 | €196 | €724 | +€527 | +269% |
| Gross operating margin | 9900 | €150,105 | €135,433 | -€14,672 | -9.8% |
| Operating profit (loss) | 9901 | €143,047 | €126,838 | -€16,209 | -11.3% |
| Financial income | 75/76B | €6,210 | €16,065 | +€9,855 | +159% |
| Recurring financial income | 75 | €6,210 | €16,065 | +€9,855 | +159% |
| Financial charges | 65/66B | €655 | €4,748 | +€4,093 | +625% |
| Recurring financial charges | 65 | €176 | €4,748 | +€4,572 | +2,597% |
| Non-recurring financial charges | 66B | €479 | - | -€479 | |
| Profit (loss) for the period before taxes | 9903 | €148,602 | €138,154 | -€10,448 | -7.0% |
| Income taxes | 67/77 | €630 | €594 | -€36 | -5.7% |
| Profit (loss) for the period | 9904 | €147,972 | €137,560 | -€10,412 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,972 | €137,560 | -€10,412 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.