OBGYN: 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.
OBGYN
Largest movements
- Cash -€31,348
down €31,348 (-32.6%), from €96,154 to €64,806
mainly Net result for the year (-€21,057) and Accrued charges and deferred income (-€6,180)
- Receivables within one year +€5,984
up €5,984 (+5.1%), from €117,620 to €123,604
- Tangible fixed assets -€4,885
down €4,885 (-68.6%), from €7,119 to €2,234
of which Furniture and vehicles: -€4,640
- Profit (loss) carried forward -€21,057
down €21,057 (-692.4%), from -€3,041 to -€24,099
- Accrued charges and deferred income -€6,180
down €6,180 (-100.0%), from €6,180 to €0
- Gross operating margin -€22,275
down €22,275 (-1614.0%), from -€1,380 to -€23,656
- Financial income +€3,310
up €3,310 (+67.2%), from €4,927 to €8,236
- Depreciation -€715
down €715 (-12.8%), from €5,600 to €4,885
- Taxes -€269
down €269 (-64.7%), from €416 to €147
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 | €460,827 | €433,209 | -€27,618 | -6.0% |
| Fixed assets | 21/28 | €9,308 | €4,423 | -€4,885 | -52.5% |
| Tangible fixed assets | 22/27 | €7,119 | €2,234 | -€4,885 | -68.6% |
| Furniture and vehicles | 24 | €6,137 | €1,497 | -€4,640 | -75.6% |
| Other tangible fixed assets | 26 | €982 | €736 | -€245 | -25.0% |
| Financial fixed assets | 28 | €2,189 | €2,189 | = | 0.0% |
| Current assets | 29/58 | €451,519 | €428,786 | -€22,733 | -5.0% |
| Amounts receivable within one year | 40/41 | €117,620 | €123,604 | +€5,984 | +5.1% |
| Other amounts receivable | 41 | €117,620 | €123,604 | +€5,984 | +5.1% |
| Current investments | 50/53 | €237,095 | €239,647 | +€2,553 | +1.1% |
| Cash at bank and in hand | 54/58 | €96,154 | €64,806 | -€31,348 | -32.6% |
| Deferred charges and accrued income | 490/1 | €650 | €728 | +€78 | +12.0% |
| Total equity and liabilities | 10/49 | €460,827 | €433,209 | -€27,618 | -6.0% |
| Equity | 10/15 | €453,998 | €432,941 | -€21,057 | -4.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €450,842 | €450,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,151 | €27,151 | = | 0.0% |
| Distributable reserves | 133 | €421,832 | €421,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,041 | -€24,099 | -€21,057 | -692.4% |
| Amounts payable | 17/49 | €6,829 | €268 | -€6,561 | -96.1% |
| Amounts payable within one year | 42/48 | €649 | €268 | -€381 | -58.6% |
| Trade debts | 44 | €649 | €268 | -€381 | -58.6% |
| Suppliers | 440/4 | €649 | €268 | -€381 | -58.6% |
| Accrued charges and deferred income | 492/3 | €6,180 | €0 | -€6,180 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,600 | €4,885 | -€715 | -12.8% |
| Other operating charges | 640/8 | €508 | €527 | +€19 | +3.7% |
| Gross operating margin | 9900 | -€1,380 | -€23,656 | -€22,275 | -1614.0% |
| Operating profit (loss) | 9901 | -€7,489 | -€29,068 | -€21,579 | -288.2% |
| Financial income | 75/76B | €4,927 | €8,236 | +€3,310 | +67.2% |
| Recurring financial income | 75 | €4,927 | €8,236 | +€3,310 | +67.2% |
| Financial charges | 65/66B | €64 | €80 | +€16 | +24.5% |
| Recurring financial charges | 65 | €64 | €80 | +€16 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,626 | -€20,911 | -€18,285 | -696.4% |
| Income taxes | 67/77 | €416 | €147 | -€269 | -64.7% |
| Profit (loss) for the period | 9904 | -€3,041 | -€21,057 | -€18,016 | -592.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,041 | -€21,057 | -€18,016 | -592.4% |
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 30 September 2026 via checked.be.