OBIOS: what changed
OBIOS
Largest movements
- Cash +€21,010
up €21,010 (+10.4%), from €201,251 to €222,261
mainly Net result for the year (+€20,890) and Tax, wage and social debts (+€9,253)
- Reserves +€20,800
up €20,800 (+11.9%), from €174,423 to €195,223
of which Distributable reserves: +€20,800
- Other debts -€10,379
down €10,379 (-65.7%), from €15,790 to €5,411
- Tax, wage and social debts +€9,253
up €9,253 (+617%), from €1,500 to €10,753
- Gross operating margin +€11,943
up €11,943 (+48.2%), from €24,784 to €36,727
- Taxes +€5,323
up €5,323 (+71.7%), from €7,429 to €12,753
- Financial charges -€387
down €387 (-59.6%), from €650 to €263
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,402 | €230,294 | +€19,893 | +9.5% |
| Fixed assets | 21/28 | €3,927 | €4,816 | +€889 | +22.7% |
| Tangible fixed assets | 22/27 | €3,927 | €4,816 | +€889 | +22.7% |
| Plant, machinery and equipment | 23 | €0 | €837 | +€837 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €3,927 | €3,979 | +€52 | +1.3% |
| Current assets | 29/58 | €206,475 | €225,478 | +€19,003 | +9.2% |
| Amounts receivable within one year | 40/41 | €571 | - | -€571 | |
| Other amounts receivable | 41 | €571 | - | -€571 | |
| Cash at bank and in hand | 54/58 | €201,251 | €222,261 | +€21,010 | +10.4% |
| Deferred charges and accrued income | 490/1 | €4,653 | €3,217 | -€1,436 | -30.9% |
| Total equity and liabilities | 10/49 | €210,402 | €230,294 | +€19,893 | +9.5% |
| Equity | 10/15 | €193,112 | €214,002 | +€20,890 | +10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,423 | €195,223 | +€20,800 | +11.9% |
| Tax-exempt reserves | 132 | €7,828 | €7,828 | = | 0.0% |
| Distributable reserves | 133 | €166,594 | €187,394 | +€20,800 | +12.5% |
| Profit (loss) carried forward | 14 | €97 | €187 | +€90 | +92.8% |
| Amounts payable | 17/49 | €17,290 | €16,293 | -€997 | -5.8% |
| Amounts payable within one year | 42/48 | €17,290 | €16,293 | -€997 | -5.8% |
| Trade debts | 44 | - | €129 | +€129 | |
| Suppliers | 440/4 | - | €129 | +€129 | |
| Taxes, remuneration and social security | 45 | €1,500 | €10,753 | +€9,253 | +617% |
| Taxes | 450/3 | €1,500 | €10,753 | +€9,253 | +617% |
| Other amounts payable | 47/48 | €15,790 | €5,411 | -€10,379 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €816 | +€42 | +5.4% |
| Other operating charges | 640/8 | €2,045 | €2,037 | -€8 | -0.4% |
| Gross operating margin | 9900 | €24,784 | €36,727 | +€11,943 | +48.2% |
| Operating profit (loss) | 9901 | €21,965 | €33,874 | +€11,909 | +54.2% |
| Financial income | 75/76B | €10 | €32 | +€22 | +225% |
| Recurring financial income | 75 | €10 | €32 | +€22 | +225% |
| Financial charges | 65/66B | €650 | €263 | -€387 | -59.6% |
| Recurring financial charges | 65 | €650 | €263 | -€387 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €21,324 | €33,643 | +€12,319 | +57.8% |
| Income taxes | 67/77 | €7,429 | €12,753 | +€5,323 | +71.7% |
| Profit (loss) for the period | 9904 | €13,895 | €20,890 | +€6,995 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,895 | €20,890 | +€6,995 | +50.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.