OBI-1 CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
OBI-1 CONSULTING
Largest movements
- Tangible fixed assets -€36,852
down €36,852 (-5.9%), from €623,825 to €586,973
of which Land and buildings: -€28,845
- Receivables within one year +€15,134
up €15,134 (+44.9%), from €33,703 to €48,837
of which Trade receivables: +€18,033
- Cash -€13,366
down €13,366 (-81.7%), from €16,358 to €2,991
mainly Debts after one year (-€32,338) and Investment in fixed assets (net) (-€29,248)
- Trade debts +€40,003
up €40,003 (+849%), from €4,709 to €44,712
- Debts after one year -€32,338
down €32,338 (-10.4%), from €311,873 to €279,536
- Other debts -€18,993
down €18,993 (-9.8%), from €194,445 to €175,452
- Reserves -€18,000
down €18,000 (-15.7%), from €114,321 to €96,321
of which Distributable reserves: -€18,000
- Current portion of long-term debt -€14,578
down €14,578 (-31.1%), from €46,915 to €32,338
- Depreciation +€8,332
up €8,332 (+14.4%), from €57,768 to €66,101
- Gross operating margin -€6,162
down €6,162 (-5.2%), from €118,165 to €112,003
- Staff costs -€4,132
down €4,132 (-22.1%), from €18,668 to €14,536
- Financial charges -€1,989
down €1,989 (-8.6%), from €23,182 to €21,192
- Other operating charges +€1,862
up €1,862 (+50.3%), from €3,703 to €5,565
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €675,410 | €638,801 | -€36,609 | -5.4% |
| Fixed assets | 21/28 | €623,825 | €586,973 | -€36,852 | -5.9% |
| Tangible fixed assets | 22/27 | €623,825 | €586,973 | -€36,852 | -5.9% |
| Land and buildings | 22 | €436,038 | €407,193 | -€28,845 | -6.6% |
| Furniture and vehicles | 24 | €187,787 | €179,780 | -€8,007 | -4.3% |
| Current assets | 29/58 | €51,585 | €51,828 | +€243 | +0.5% |
| Amounts receivable within one year | 40/41 | €33,703 | €48,837 | +€15,134 | +44.9% |
| Trade receivables | 40 | €23,259 | €41,292 | +€18,033 | +77.5% |
| Other amounts receivable | 41 | €10,445 | €7,545 | -€2,899 | -27.8% |
| Cash at bank and in hand | 54/58 | €16,358 | €2,991 | -€13,366 | -81.7% |
| Deferred charges and accrued income | 490/1 | €1,525 | - | -€1,525 | |
| Total equity and liabilities | 10/49 | €675,410 | €638,801 | -€36,609 | -5.4% |
| Equity | 10/15 | €111,049 | €94,437 | -€16,613 | -15.0% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €114,321 | €96,321 | -€18,000 | -15.7% |
| Tax-exempt reserves | 132 | €7,454 | €7,454 | = | 0.0% |
| Distributable reserves | 133 | €106,867 | €88,867 | -€18,000 | -16.8% |
| Profit (loss) carried forward | 14 | -€16,871 | -€15,484 | +€1,387 | +8.2% |
| Amounts payable | 17/49 | €564,360 | €544,364 | -€19,996 | -3.5% |
| Amounts payable after more than one year | 17 | €311,873 | €279,536 | -€32,338 | -10.4% |
| Financial debts | 170/4 | €311,873 | €279,536 | -€32,338 | -10.4% |
| Amounts payable within one year | 42/48 | €252,487 | €264,829 | +€12,342 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €46,915 | €32,338 | -€14,578 | -31.1% |
| Trade debts | 44 | €4,709 | €44,712 | +€40,003 | +849% |
| Suppliers | 440/4 | €4,709 | €44,712 | +€40,003 | +849% |
| Taxes, remuneration and social security | 45 | €6,417 | €12,327 | +€5,909 | +92.1% |
| Taxes | 450/3 | €6,417 | €11,882 | +€5,465 | +85.2% |
| Remuneration and social security | 454/9 | - | €445 | +€445 | |
| Other amounts payable | 47/48 | €194,445 | €175,452 | -€18,993 | -9.8% |
| Remuneration, social security and pensions | 62 | €18,668 | €14,536 | -€4,132 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,768 | €66,101 | +€8,332 | +14.4% |
| Other operating charges | 640/8 | €3,703 | €5,565 | +€1,862 | +50.3% |
| Gross operating margin | 9900 | €118,165 | €112,003 | -€6,162 | -5.2% |
| Operating profit (loss) | 9901 | €38,026 | €25,802 | -€12,224 | -32.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +180% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +180% |
| Financial charges | 65/66B | €23,182 | €21,192 | -€1,989 | -8.6% |
| Recurring financial charges | 65 | €23,182 | €21,192 | -€1,989 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €14,845 | €4,610 | -€10,235 | -68.9% |
| Income taxes | 67/77 | €1,738 | €3,223 | +€1,485 | +85.4% |
| Profit (loss) for the period | 9904 | €13,107 | €1,387 | -€11,719 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,107 | €1,387 | -€11,719 | -89.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.