OBINO 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.
OBINO CONSULTING
Largest movements
- Receivables within one year +€9,851
up €9,851 (+52.5%), from €18,755 to €28,606
- Tangible fixed assets -€9,565
down €9,565 (-33.4%), from €28,625 to €19,060
- Cash -€5,260
down €5,260 (-20.7%), from €25,459 to €20,199
mainly Receivables within one year (-€9,851) and Debts after one year (-€7,431)
- Debts after one year -€7,431
down €7,431 (-45.1%), from €16,484 to €9,052
- Tax, wage and social debts +€3,935
up €3,935 (+29.2%), from €13,474 to €17,409
of which Taxes: +€7,914
- Trade debts -€1,938
down €1,938 (-37.4%), from €5,189 to €3,251
- Profit (loss) carried forward +€1,733
up €1,733 (+6.6%), from €26,136 to €27,870
- Other debts -€1,560
down €1,560 (-78.4%), from €1,988 to €429
- Gross operating margin -€6,489
down €6,489 (-28.7%), from €22,635 to €16,146
- Taxes -€1,119
down €1,119 (-27.0%), from €4,142 to €3,023
- Depreciation -€433
down €433 (-4.3%), from €9,998 to €9,565
- Other operating charges -€342
down €342 (-30.2%), from €1,133 to €791
- Financial charges -€315
down €315 (-23.4%), from €1,349 to €1,034
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 | €72,912 | €67,941 | -€4,971 | -6.8% |
| Fixed assets | 21/28 | €28,625 | €19,060 | -€9,565 | -33.4% |
| Tangible fixed assets | 22/27 | €28,625 | €19,060 | -€9,565 | -33.4% |
| Furniture and vehicles | 24 | €28,625 | €19,060 | -€9,565 | -33.4% |
| Current assets | 29/58 | €44,287 | €48,881 | +€4,594 | +10.4% |
| Amounts receivable within one year | 40/41 | €18,755 | €28,606 | +€9,851 | +52.5% |
| Trade receivables | 40 | €18,755 | €28,606 | +€9,851 | +52.5% |
| Cash at bank and in hand | 54/58 | €25,459 | €20,199 | -€5,260 | -20.7% |
| Deferred charges and accrued income | 490/1 | €73 | €76 | +€3 | +4.2% |
| Total equity and liabilities | 10/49 | €72,912 | €67,941 | -€4,971 | -6.8% |
| Equity | 10/15 | €28,636 | €30,370 | +€1,733 | +6.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,136 | €27,870 | +€1,733 | +6.6% |
| Amounts payable | 17/49 | €44,275 | €37,571 | -€6,704 | -15.1% |
| Amounts payable after more than one year | 17 | €16,484 | €9,052 | -€7,431 | -45.1% |
| Financial debts | 170/4 | €16,484 | €9,052 | -€7,431 | -45.1% |
| Amounts payable within one year | 42/48 | €27,792 | €28,519 | +€727 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €7,141 | €7,431 | +€290 | +4.1% |
| Trade debts | 44 | €5,189 | €3,251 | -€1,938 | -37.4% |
| Suppliers | 440/4 | €5,189 | €3,251 | -€1,938 | -37.4% |
| Taxes, remuneration and social security | 45 | €13,474 | €17,409 | +€3,935 | +29.2% |
| Taxes | 450/3 | €9,495 | €17,409 | +€7,914 | +83.4% |
| Remuneration and social security | 454/9 | €3,979 | - | -€3,979 | |
| Other amounts payable | 47/48 | €1,988 | €429 | -€1,560 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,998 | €9,565 | -€433 | -4.3% |
| Other operating charges | 640/8 | €1,133 | €791 | -€342 | -30.2% |
| Gross operating margin | 9900 | €22,635 | €16,146 | -€6,489 | -28.7% |
| Operating profit (loss) | 9901 | €11,505 | €5,790 | -€5,715 | -49.7% |
| Financial charges | 65/66B | €1,349 | €1,034 | -€315 | -23.4% |
| Recurring financial charges | 65 | €1,349 | €1,034 | -€315 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €10,155 | €4,756 | -€5,399 | -53.2% |
| Income taxes | 67/77 | €4,142 | €3,023 | -€1,119 | -27.0% |
| Profit (loss) for the period | 9904 | €6,013 | €1,733 | -€4,280 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,013 | €1,733 | -€4,280 | -71.2% |
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.