OBIA: 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.
OBIA
Largest movements
- Receivables within one year +€25,873
up €25,873 (+44.5%), from €58,130 to €84,003
of which Trade receivables: +€25,920
- Tangible fixed assets -€9,036
down €9,036 (-53.8%), from €16,784 to €7,749
- Reserves +€32,746
up €32,746 (+53.6%), from €61,037 to €93,784
- Debts after one year -€14,948
down €14,948 (-18.2%), from €82,082 to €67,135
- Other debts -€3,115
down €3,115 (-11.3%), from €27,493 to €24,378
- Gross operating margin +€13,663
up €13,663 (+25.9%), from €52,683 to €66,346
- Taxes +€4,971
up €4,971 (+39.6%), from €12,561 to €17,531
- Depreciation -€707
down €707 (-7.3%), from €9,743 to €9,036
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 | €216,660 | €232,588 | +€15,928 | +7.4% |
| Fixed assets | 21/28 | €146,784 | €137,749 | -€9,036 | -6.2% |
| Tangible fixed assets | 22/27 | €16,784 | €7,749 | -€9,036 | -53.8% |
| Furniture and vehicles | 24 | €16,784 | €7,749 | -€9,036 | -53.8% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €69,876 | €94,840 | +€24,964 | +35.7% |
| Amounts receivable within one year | 40/41 | €58,130 | €84,003 | +€25,873 | +44.5% |
| Trade receivables | 40 | €58,082 | €84,003 | +€25,920 | +44.6% |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €9,923 | €8,849 | -€1,074 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,823 | €1,988 | +€165 | +9.0% |
| Total equity and liabilities | 10/49 | €216,660 | €232,588 | +€15,928 | +7.4% |
| Equity | 10/15 | €73,437 | €106,184 | +€32,746 | +44.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,037 | €93,784 | +€32,746 | +53.6% |
| Distributable reserves | 133 | €61,037 | €93,784 | +€32,746 | +53.6% |
| Amounts payable | 17/49 | €143,223 | €126,405 | -€16,818 | -11.7% |
| Amounts payable after more than one year | 17 | €82,082 | €67,135 | -€14,948 | -18.2% |
| Financial debts | 170/4 | €82,082 | €67,135 | -€14,948 | -18.2% |
| Amounts payable within one year | 42/48 | €59,541 | €57,238 | -€2,303 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €14,279 | €14,948 | +€669 | +4.7% |
| Trade debts | 44 | €2,521 | €2,764 | +€243 | +9.6% |
| Suppliers | 440/4 | €2,521 | €2,764 | +€243 | +9.6% |
| Taxes, remuneration and social security | 45 | €15,249 | €15,149 | -€100 | -0.7% |
| Taxes | 450/3 | €9,101 | €12,649 | +€3,548 | +39.0% |
| Remuneration and social security | 454/9 | €6,148 | €2,500 | -€3,648 | -59.3% |
| Other amounts payable | 47/48 | €27,493 | €24,378 | -€3,115 | -11.3% |
| Accrued charges and deferred income | 492/3 | €1,600 | €2,032 | +€433 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,743 | €9,036 | -€707 | -7.3% |
| Other operating charges | 640/8 | €1,220 | €1,309 | +€89 | +7.3% |
| Gross operating margin | 9900 | €52,683 | €66,346 | +€13,663 | +25.9% |
| Operating profit (loss) | 9901 | €41,720 | €56,002 | +€14,282 | +34.2% |
| Financial charges | 65/66B | €5,374 | €4,891 | -€483 | -9.0% |
| Recurring financial charges | 65 | €5,374 | €4,891 | -€483 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €36,346 | €51,111 | +€14,765 | +40.6% |
| Income taxes | 67/77 | €12,561 | €17,531 | +€4,971 | +39.6% |
| Profit (loss) for the period | 9904 | €23,785 | €33,579 | +€9,794 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,785 | €33,579 | +€9,794 | +41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.