OBI ONE CONSULTING: 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 ONE CONSULTING
Largest movements
- Cash -€65,716
down €65,716 (-39.9%), from €164,791 to €99,076
mainly Contributions, distributions and other (-€122,718) and Receivables within one year (-€2,053)
- Receivables within one year +€2,053
up €2,053 (+7.9%), from €25,925 to €27,978
of which Trade receivables: +€2,382
- Reserves -€97,765
down €97,765 (-55.9%), from €174,737 to €76,973
- Other debts +€30,092
up €30,092 (+244%), from €12,350 to €42,442
- Tax, wage and social debts +€4,387
up €4,387 (+84.5%), from €5,192 to €9,578
- Purchases and services +€101,505
new in 2025: €101,505
- Financial charges -€10,448
down €10,448 (-22.2%), from €47,084 to €36,636
- Gross operating margin -€1,957
down €1,957 (-2.6%), from €75,754 to €73,797
- Taxes +€990
up €990 (+10.4%), from €9,532 to €10,521
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 | €195,858 | €132,297 | -€63,561 | -32.5% |
| Fixed assets | 21/28 | €4,410 | €3,212 | -€1,197 | -27.1% |
| Tangible fixed assets | 22/27 | €4,210 | €3,012 | -€1,197 | -28.4% |
| Plant, machinery and equipment | 23 | €547 | €266 | -€281 | -51.3% |
| Furniture and vehicles | 24 | €3,663 | €2,746 | -€916 | -25.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €191,448 | €129,085 | -€62,364 | -32.6% |
| Amounts receivable within one year | 40/41 | €25,925 | €27,978 | +€2,053 | +7.9% |
| Trade receivables | 40 | €12,814 | €15,196 | +€2,382 | +18.6% |
| Other amounts receivable | 41 | €13,111 | €12,782 | -€329 | -2.5% |
| Cash at bank and in hand | 54/58 | €164,791 | €99,076 | -€65,716 | -39.9% |
| Deferred charges and accrued income | 490/1 | €732 | €2,031 | +€1,299 | +177% |
| Total equity and liabilities | 10/49 | €195,858 | €132,297 | -€63,561 | -32.5% |
| Equity | 10/15 | €177,737 | €79,973 | -€97,765 | -55.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €174,737 | €76,973 | -€97,765 | -55.9% |
| Distributable reserves | 133 | €174,737 | €76,973 | -€97,765 | -55.9% |
| Amounts payable | 17/49 | €18,121 | €52,325 | +€34,204 | +189% |
| Amounts payable within one year | 42/48 | €18,121 | €52,325 | +€34,204 | +189% |
| Trade debts | 44 | €579 | €304 | -€275 | -47.5% |
| Suppliers | 440/4 | €579 | €304 | -€275 | -47.5% |
| Taxes, remuneration and social security | 45 | €5,192 | €9,578 | +€4,387 | +84.5% |
| Taxes | 450/3 | €5,192 | €9,578 | +€4,387 | +84.5% |
| Other amounts payable | 47/48 | €12,350 | €42,442 | +€30,092 | +244% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €101,505 | +€101,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €1,197 | +€288 | +31.7% |
| Other operating charges | 640/8 | €556 | €489 | -€67 | -12.0% |
| Non-recurring operating charges | 66A | €2,856 | - | -€2,856 | |
| Gross operating margin | 9900 | €75,754 | €73,797 | -€1,957 | -2.6% |
| Operating profit (loss) | 9901 | €71,433 | €72,111 | +€677 | +0.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -62.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -62.2% |
| Financial charges | 65/66B | €47,084 | €36,636 | -€10,448 | -22.2% |
| Recurring financial charges | 65 | €47,084 | €36,636 | -€10,448 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €24,351 | €35,475 | +€11,124 | +45.7% |
| Income taxes | 67/77 | €9,532 | €10,521 | +€990 | +10.4% |
| Profit (loss) for the period | 9904 | €14,819 | €24,953 | +€10,135 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,819 | €24,953 | +€10,135 | +68.4% |
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 30 October 2026 via checked.be.