OBI Consult: 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.
OBI Consult
Largest movements
- Receivables within one year +€29,501
up €29,501 (+23.8%), from €124,103 to €153,604
of which Trade receivables: +€23,111
- Cash -€11,581
down €11,581 (-69.0%), from €16,783 to €5,201
mainly Receivables within one year (-€29,501) and Tax, wage and social debts (-€6,255)
- Deferred charges and accrued income -€5,106
no longer reported in 2025 (was €5,106)
- Reserves +€10,599
up €10,599 (+17.2%), from €61,674 to €72,273
- Trade debts +€7,102
up €7,102 (+1,494%), from €475 to €7,577
- Tax, wage and social debts -€6,255
down €6,255 (-64.4%), from €9,707 to €3,452
of which Taxes: -€3,729
- Staff costs +€8,357
up €8,357 (+21.9%), from €38,239 to €46,596
- Financial charges -€2,604
down €2,604 (-9.6%), from €26,998 to €24,394
- Taxes -€1,315
down €1,315 (-26.8%), from €4,915 to €3,600
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 | €457,746 | €470,559 | +€12,814 | +2.8% |
| Fixed assets | 21/28 | €170 | €170 | = | 0.0% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €457,576 | €470,389 | +€12,814 | +2.8% |
| Amounts receivable after more than one year | 29 | €311,585 | €311,585 | = | 0.0% |
| Other amounts receivable | 291 | €311,585 | €311,585 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,103 | €153,604 | +€29,501 | +23.8% |
| Trade receivables | 40 | €124,017 | €147,128 | +€23,111 | +18.6% |
| Other amounts receivable | 41 | €86 | €6,476 | +€6,390 | +7,468% |
| Cash at bank and in hand | 54/58 | €16,783 | €5,201 | -€11,581 | -69.0% |
| Deferred charges and accrued income | 490/1 | €5,106 | - | -€5,106 | |
| Total equity and liabilities | 10/49 | €457,746 | €470,559 | +€12,814 | +2.8% |
| Equity | 10/15 | €80,274 | €90,873 | +€10,599 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,674 | €72,273 | +€10,599 | +17.2% |
| Distributable reserves | 133 | €61,674 | €72,273 | +€10,599 | +17.2% |
| Amounts payable | 17/49 | €377,471 | €379,686 | +€2,215 | +0.6% |
| Amounts payable after more than one year | 17 | €146,510 | €146,510 | = | 0.0% |
| Other amounts payable | 178/9 | €146,510 | €146,510 | = | 0.0% |
| Amounts payable within one year | 42/48 | €204,209 | €209,062 | +€4,853 | +2.4% |
| Financial debts | 43 | €1,407 | €1,686 | +€280 | +19.9% |
| Credit institutions | 430/8 | €1,407 | €1,686 | +€280 | +19.9% |
| Trade debts | 44 | €475 | €7,577 | +€7,102 | +1,494% |
| Suppliers | 440/4 | €475 | €7,577 | +€7,102 | +1,494% |
| Taxes, remuneration and social security | 45 | €9,707 | €3,452 | -€6,255 | -64.4% |
| Taxes | 450/3 | €4,070 | €341 | -€3,729 | -91.6% |
| Remuneration and social security | 454/9 | €5,636 | €3,110 | -€2,526 | -44.8% |
| Other amounts payable | 47/48 | €192,620 | €196,347 | +€3,727 | +1.9% |
| Accrued charges and deferred income | 492/3 | €26,752 | €24,114 | -€2,638 | -9.9% |
| Remuneration, social security and pensions | 62 | €38,239 | €46,596 | +€8,357 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | - | -€483 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €85,245 | €85,311 | +€67 | +0.1% |
| Operating profit (loss) | 9901 | €46,396 | €38,587 | -€7,809 | -16.8% |
| Financial income | 75/76B | €2 | €6 | +€4 | +258% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +258% |
| Financial charges | 65/66B | €26,998 | €24,394 | -€2,604 | -9.6% |
| Recurring financial charges | 65 | €26,998 | €24,394 | -€2,604 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €19,400 | €14,199 | -€5,201 | -26.8% |
| Income taxes | 67/77 | €4,915 | €3,600 | -€1,315 | -26.8% |
| Profit (loss) for the period | 9904 | €14,485 | €10,599 | -€3,886 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,485 | €10,599 | -€3,886 | -26.8% |
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 27 October 2026 via checked.be.