OBIPOM: 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.
OBIPOM
Largest movements
- Receivables within one year +€1.6m
up €1.6m (+447.0%), from €360,280 to €2.0m
of which Trade receivables: +€1.7m
- Tangible fixed assets +€1.3m
up €1.3m (+153.6%), from €844,538 to €2.1m
of which Land and buildings: +€1.2m
- Cash -€525,052
down €525,052 (-88.4%), from €594,156 to €69,104
mainly Receivables within one year (-€1.6m) and Investment in fixed assets (net) (-€1.5m)
- Debts after one year +€1.3m
up €1.3m (+250.9%), from €526,743 to €1.8m
- Advances received +€712,425
new in 2025: €712,425
- Trade debts +€277,602
up €277,602 (+1444.6%), from €19,217 to €296,819
- Current portion of long-term debt +€47,360
up €47,360 (+61.4%), from €77,118 to €124,479
- Depreciation +€88,307
up €88,307 (+76.1%), from €116,008 to €204,315
- Taxes -€50,370
down €50,370 (-34.2%), from €147,395 to €97,025
- Financial charges +€29,045
up €29,045 (+133.0%), from €21,843 to €50,888
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 | €1,839,783 | €4,181,611 | +€2.3m | +127.3% |
| Fixed assets | 21/28 | €844,538 | €2,141,348 | +€1.3m | +153.6% |
| Tangible fixed assets | 22/27 | €844,538 | €2,141,348 | +€1.3m | +153.6% |
| Land and buildings | 22 | - | €1,228,266 | +€1.2m | |
| Plant, machinery and equipment | 23 | €790,605 | €906,798 | +€116,194 | +14.7% |
| Furniture and vehicles | 24 | €8,284 | €6,284 | -€2,000 | -24.1% |
| Assets under construction and advance payments | 27 | €45,649 | - | -€45,649 | |
| Current assets | 29/58 | €995,245 | €2,040,263 | +€1.0m | +105.0% |
| Amounts receivable within one year | 40/41 | €360,280 | €1,970,908 | +€1.6m | +447.0% |
| Trade receivables | 40 | €281,077 | €1,933,873 | +€1.7m | +588.0% |
| Other amounts receivable | 41 | €79,203 | €37,035 | -€42,168 | -53.2% |
| Cash at bank and in hand | 54/58 | €594,156 | €69,104 | -€525,052 | -88.4% |
| Deferred charges and accrued income | 490/1 | €40,809 | €250 | -€40,559 | -99.4% |
| Total equity and liabilities | 10/49 | €1,839,783 | €4,181,611 | +€2.3m | +127.3% |
| Equity | 10/15 | €871,163 | €829,675 | -€41,489 | -4.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €860,000 | €819,176 | -€40,824 | -4.7% |
| Distributable reserves | 133 | €860,000 | €819,176 | -€40,824 | -4.7% |
| Profit (loss) carried forward | 14 | €1,163 | €498 | -€665 | -57.2% |
| Amounts payable | 17/49 | €968,620 | €3,351,936 | +€2.4m | +246.1% |
| Amounts payable after more than one year | 17 | €526,743 | €1,848,575 | +€1.3m | +250.9% |
| Financial debts | 170/4 | €526,743 | €1,848,575 | +€1.3m | +250.9% |
| Amounts payable within one year | 42/48 | €441,877 | €1,503,361 | +€1.1m | +240.2% |
| Current portion of amounts payable after more than one year | 42 | €77,118 | €124,479 | +€47,360 | +61.4% |
| Trade debts | 44 | €19,217 | €296,819 | +€277,602 | +1444.6% |
| Suppliers | 440/4 | €19,217 | €296,819 | +€277,602 | +1444.6% |
| Advances received on contracts in progress | 46 | - | €712,425 | +€712,425 | |
| Taxes, remuneration and social security | 45 | €235,774 | €259,871 | +€24,097 | +10.2% |
| Taxes | 450/3 | €235,774 | €259,871 | +€24,097 | +10.2% |
| Other amounts payable | 47/48 | €109,768 | €109,768 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,008 | €204,315 | +€88,307 | +76.1% |
| Other operating charges | 640/8 | €537 | €5,093 | +€4,556 | +847.9% |
| Gross operating margin | 9900 | €779,159 | €774,657 | -€4,502 | -0.6% |
| Operating profit (loss) | 9901 | €662,614 | €565,248 | -€97,366 | -14.7% |
| Financial income | 75/76B | €321 | - | -€321 | |
| Recurring financial income | 75 | €321 | - | -€321 | |
| Financial charges | 65/66B | €21,843 | €50,888 | +€29,045 | +133.0% |
| Recurring financial charges | 65 | €21,843 | €50,888 | +€29,045 | +133.0% |
| Profit (loss) for the period before taxes | 9903 | €641,092 | €514,360 | -€126,732 | -19.8% |
| Income taxes | 67/77 | €147,395 | €97,025 | -€50,370 | -34.2% |
| Profit (loss) for the period | 9904 | €493,697 | €417,335 | -€76,362 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €493,697 | €417,335 | -€76,362 | -15.5% |
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 7 October 2026 via checked.be.