OBIHA: 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.
OBIHA
Largest movements
- Current investments +€118,662
up €118,662 (+90.3%), from €131,338 to €250,000
- Tangible fixed assets -€60,893
down €60,893 (-1.4%), from €4.3m to €4.3m
of which Land and buildings: -€74,393
- Cash -€48,908
down €48,908 (-89.7%), from €54,499 to €5,591
mainly Other debts (-€738,156) and Investment in fixed assets (net) (-€122,472)
- Other debts -€738,156
down €738,156 (-37.2%), from €2.0m to €1.2m
- Debts after one year +€699,234
up €699,234 (+48.3%), from €1.4m to €2.1m
of which Other amounts payable: +€1.5m
- Reserves +€49,312
up €49,312 (+5.0%), from €992,856 to €1.0m
of which Distributable reserves: +€49,312
- Gross operating margin +€31,316
up €31,316 (+10.1%), from €310,271 to €341,587
- Other operating charges +€27,614
up €27,614 (+251.4%), from €10,984 to €38,598
- Depreciation -€10,026
down €10,026 (-5.2%), from €193,391 to €183,365
- Financial charges +€5,785
up €5,785 (+9.1%), from €63,768 to €69,554
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 | €4,534,486 | €4,564,171 | +€29,685 | +0.7% |
| Formation expenses | 20 | €84 | €84 | = | 0.0% |
| Fixed assets | 21/28 | €4,329,851 | €4,268,958 | -€60,893 | -1.4% |
| Tangible fixed assets | 22/27 | €4,324,126 | €4,263,233 | -€60,893 | -1.4% |
| Land and buildings | 22 | €4,324,126 | €4,249,733 | -€74,393 | -1.7% |
| Assets under construction and advance payments | 27 | - | €13,500 | +€13,500 | |
| Financial fixed assets | 28 | €5,725 | €5,725 | = | 0.0% |
| Current assets | 29/58 | €204,551 | €295,129 | +€90,578 | +44.3% |
| Stocks and contracts in progress | 3 | €5,000 | €8,752 | +€3,752 | +75.0% |
| Stocks | 30/36 | - | €8,752 | +€8,752 | |
| Contracts in progress | 37 | €5,000 | €0 | -€5,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €13,564 | €30,046 | +€16,482 | +121.5% |
| Trade receivables | 40 | €4,827 | €19,940 | +€15,113 | +313.1% |
| Other amounts receivable | 41 | €8,737 | €10,106 | +€1,369 | +15.7% |
| Current investments | 50/53 | €131,338 | €250,000 | +€118,662 | +90.3% |
| Cash at bank and in hand | 54/58 | €54,499 | €5,591 | -€48,908 | -89.7% |
| Deferred charges and accrued income | 490/1 | €151 | €741 | +€590 | +391.7% |
| Total equity and liabilities | 10/49 | €4,534,486 | €4,564,171 | +€29,685 | +0.7% |
| Equity | 10/15 | €999,061 | €1,048,373 | +€49,312 | +4.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €992,856 | €1,042,168 | +€49,312 | +5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €992,856 | €1,042,168 | +€49,312 | +5.0% |
| Amounts payable | 17/49 | €3,535,425 | €3,515,798 | -€19,627 | -0.6% |
| Amounts payable after more than one year | 17 | €1,448,987 | €2,148,221 | +€699,234 | +48.3% |
| Financial debts | 170/4 | €948,987 | €112,229 | -€836,758 | -88.2% |
| Other amounts payable | 178/9 | €500,000 | €2,035,992 | +€1.5m | +307.2% |
| Amounts payable within one year | 42/48 | €2,030,625 | €1,306,659 | -€723,966 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €42,700 | €42,964 | +€265 | +0.6% |
| Trade debts | 44 | €1,486 | €15,384 | +€13,897 | +935.1% |
| Suppliers | 440/4 | €1,486 | €15,384 | +€13,897 | +935.1% |
| Taxes, remuneration and social security | 45 | €2,186 | €2,213 | +€27 | +1.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,186 | €2,213 | +€27 | +1.3% |
| Other amounts payable | 47/48 | €1,984,254 | €1,246,098 | -€738,156 | -37.2% |
| Accrued charges and deferred income | 492/3 | €55,813 | €60,918 | +€5,105 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,391 | €183,365 | -€10,026 | -5.2% |
| Other operating charges | 640/8 | €10,984 | €38,598 | +€27,614 | +251.4% |
| Gross operating margin | 9900 | €310,271 | €341,587 | +€31,316 | +10.1% |
| Operating profit (loss) | 9901 | €105,896 | €119,624 | +€13,728 | +13.0% |
| Financial income | 75/76B | €1,911 | €4,300 | +€2,388 | +125.0% |
| Recurring financial income | 75 | €1,911 | €4,300 | +€2,388 | +125.0% |
| Financial charges | 65/66B | €63,768 | €69,554 | +€5,785 | +9.1% |
| Recurring financial charges | 65 | €63,768 | €69,554 | +€5,785 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €44,039 | €54,370 | +€10,331 | +23.5% |
| Income taxes | 67/77 | €4,004 | €5,058 | +€1,055 | +26.3% |
| Profit (loss) for the period | 9904 | €40,036 | €49,312 | +€9,276 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,036 | €49,312 | +€9,276 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.