ObiMi Developments: what changed
Two fiscal 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.
ObiMi Developments
Largest movements
- Tangible fixed assets -€28,008
down €28,008 (-21.0%), from €133,527 to €105,519
- Cash +€12,849
up €12,849 (+185.9%), from €6,910 to €19,759
mainly Depreciation (+€29,268) and Trade debts (+€10,223)
- Debts after one year -€18,910
down €18,910 (-26.8%), from €70,684 to €51,774
- Trade debts +€10,223
new in 2025: €10,223
- Profit (loss) carried forward -€4,508
down €4,508 (-10.7%), from €42,016 to €37,508
- Tax, wage and social debts -€4,036
down €4,036 (-19.2%), from €21,073 to €17,037
of which Taxes: -€4,130
- Current portion of long-term debt +€1,654
up €1,654 (+9.6%), from €17,257 to €18,911
- Depreciation +€22,753
up €22,753 (+349.2%), from €6,515 to €29,268
- Taxes +€16,361
new in 2025: €16,361
- Financial charges +€2,854
up €2,854 (+387.8%), from €736 to €3,590
- Other operating charges +€2,115
up €2,115 (+56.6%), from €3,734 to €5,849
- Gross operating margin +€1,128
up €1,128 (+2.3%), from €48,851 to €49,979
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 | €163,744 | €148,167 | -€15,577 | -9.5% |
| Fixed assets | 21/28 | €135,114 | €105,846 | -€29,268 | -21.7% |
| Intangible fixed assets | 21 | €1,587 | €327 | -€1,260 | -79.4% |
| Tangible fixed assets | 22/27 | €133,527 | €105,519 | -€28,008 | -21.0% |
| Furniture and vehicles | 24 | €133,527 | €105,519 | -€28,008 | -21.0% |
| Current assets | 29/58 | €28,630 | €42,321 | +€13,691 | +47.8% |
| Amounts receivable within one year | 40/41 | €21,406 | €21,698 | +€292 | +1.4% |
| Trade receivables | 40 | €10,964 | €10,675 | -€289 | -2.6% |
| Other amounts receivable | 41 | €10,442 | €11,023 | +€581 | +5.6% |
| Cash at bank and in hand | 54/58 | €6,910 | €19,759 | +€12,849 | +185.9% |
| Deferred charges and accrued income | 490/1 | €314 | €864 | +€550 | +175.2% |
| Total equity and liabilities | 10/49 | €163,744 | €148,167 | -€15,577 | -9.5% |
| Equity | 10/15 | €52,992 | €48,484 | -€4,508 | -8.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €976 | €976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €976 | €976 | = | 0.0% |
| Legal reserve | 130 | €976 | €976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,016 | €37,508 | -€4,508 | -10.7% |
| Amounts payable | 17/49 | €110,752 | €99,683 | -€11,069 | -10.0% |
| Amounts payable after more than one year | 17 | €70,684 | €51,774 | -€18,910 | -26.8% |
| Financial debts | 170/4 | €70,684 | €51,774 | -€18,910 | -26.8% |
| Amounts payable within one year | 42/48 | €40,068 | €47,909 | +€7,841 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €17,257 | €18,911 | +€1,654 | +9.6% |
| Trade debts | 44 | - | €10,223 | +€10,223 | |
| Suppliers | 440/4 | - | €10,223 | +€10,223 | |
| Taxes, remuneration and social security | 45 | €21,073 | €17,037 | -€4,036 | -19.2% |
| Taxes | 450/3 | €19,057 | €14,927 | -€4,130 | -21.7% |
| Remuneration and social security | 454/9 | €2,016 | €2,110 | +€94 | +4.7% |
| Other amounts payable | 47/48 | €1,738 | €1,738 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €29,268 | +€22,753 | +349.2% |
| Other operating charges | 640/8 | €3,734 | €5,849 | +€2,115 | +56.6% |
| Gross operating margin | 9900 | €48,851 | €49,979 | +€1,128 | +2.3% |
| Operating profit (loss) | 9901 | €38,602 | €14,862 | -€23,740 | -61.5% |
| Financial income | 75/76B | €386 | €581 | +€195 | +50.5% |
| Recurring financial income | 75 | €386 | €581 | +€195 | +50.5% |
| Financial charges | 65/66B | €736 | €3,590 | +€2,854 | +387.8% |
| Recurring financial charges | 65 | €736 | €3,590 | +€2,854 | +387.8% |
| Profit (loss) for the period before taxes | 9903 | €38,252 | €11,853 | -€26,399 | -69.0% |
| Income taxes | 67/77 | - | €16,361 | +€16,361 | |
| Profit (loss) for the period | 9904 | €38,252 | -€4,508 | -€42,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,252 | -€4,508 | -€42,760 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.