Obi: 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.
Obi
Largest movements
- Current assets +€12,722
up €12,722 (+12.3%), from €103,628 to €116,350
- Tangible fixed assets +€2,435
up €2,435 (+46.1%), from €5,276 to €7,711
- Debts within one year +€42,478
up €42,478 (+79.2%), from €53,646 to €96,124
of which Other debts: +€33,706
- Equity -€27,321
down €27,321 (-585.4%), from -€4,667 to -€31,988
of which Profit (loss) carried forward: -€27,321
- Gross operating margin -€17,005
down €17,005 (-185.2%), from -€9,180 to -€26,185
- Write-downs +€9,717
new in 2022: €9,717
- Financial charges +€7,729
new in 2022: €7,729
- Taxes -€2,934
no longer reported in 2022 (was €2,934)
- Other operating charges +€2,497
new in 2022: €2,497
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,979 | €124,136 | +€15,157 | +13.9% |
| Fixed assets | 21/28 | €5,351 | €7,786 | +€2,435 | +45.5% |
| Tangible fixed assets | 22/27 | €5,276 | €7,711 | +€2,435 | +46.1% |
| Furniture and vehicles | 24 | - | €7,711 | +€7,711 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €103,628 | €116,350 | +€12,722 | +12.3% |
| Stocks and contracts in progress | 3 | €62,138 | €67,369 | +€5,231 | +8.4% |
| Stocks | 30/36 | - | €67,369 | +€67,369 | |
| Amounts receivable within one year | 40/41 | €33,948 | €39,814 | +€5,866 | +17.3% |
| Other amounts receivable | 41 | - | €39,814 | +€39,814 | |
| Cash at bank and in hand | 54/58 | €4,717 | €3,878 | -€839 | -17.8% |
| Deferred charges and accrued income | 490/1 | - | €5,289 | +€5,289 | |
| Total equity and liabilities | 10/49 | €108,979 | €124,136 | +€15,157 | +13.9% |
| Equity | 10/15 | -€4,667 | -€31,988 | -€27,321 | -585.4% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €37,491 | €37,491 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | - | €35,632 | +€35,632 | |
| Profit (loss) carried forward | 14 | -€60,758 | -€88,079 | -€27,321 | -45.0% |
| Amounts payable | 17/49 | €113,646 | €156,124 | +€42,478 | +37.4% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €53,646 | €96,124 | +€42,478 | +79.2% |
| Trade debts | 44 | €8,249 | €36,851 | +€28,602 | +346.7% |
| Suppliers | 440/4 | - | €36,851 | +€36,851 | |
| Taxes, remuneration and social security | 45 | - | €25,567 | +€25,567 | |
| Taxes | 450/3 | - | €13,567 | +€13,567 | |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | - | €33,706 | +€33,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,033 | -€692 | -40.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,717 | +€9,717 | |
| Other operating charges | 640/8 | - | €2,497 | +€2,497 | |
| Gross operating margin | 9900 | -€9,180 | -€26,185 | -€17,005 | -185.2% |
| Operating profit (loss) | 9901 | -€13,873 | -€39,433 | -€25,559 | -184.2% |
| Financial income | 75/76B | - | €154 | +€154 | |
| Recurring financial income | 75 | €3,498 | €154 | -€3,344 | -95.6% |
| Financial charges | 65/66B | - | €7,729 | +€7,729 | |
| Recurring financial charges | 65 | €8,404 | €7,729 | -€675 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,088 | -€47,008 | -€35,919 | -323.9% |
| Income taxes | 67/77 | €2,934 | - | -€2,934 | |
| Profit (loss) for the period | 9904 | -€14,023 | -€47,008 | -€32,985 | -235.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,023 | -€47,008 | -€32,985 | -235.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.