OBIPORCS: 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.
OBIPORCS
Largest movements
- Receivables within one year +€224,772
up €224,772 (+17.0%), from €1.3m to €1.5m
of which Trade receivables: +€220,334
- Stocks and contracts -€141,253
down €141,253 (-98.9%), from €142,753 to €1,500
- Tangible fixed assets -€122,861
down €122,861 (-17.2%), from €712,421 to €589,560
of which Plant, machinery and equipment: -€85,277
- Cash -€60,031
down €60,031 (-91.3%), from €65,737 to €5,706
mainly Receivables within one year (-€224,772) and Debts after one year (-€75,805)
- Debts after one year -€75,805
down €75,805 (-20.5%), from €369,473 to €293,668
of which Financial debts: -€75,805
- Current portion of long-term debt -€47,857
down €47,857 (-38.7%), from €123,662 to €75,805
- Gross operating margin -€11,339
down €11,339 (-7.6%), from €149,176 to €137,838
- Financial charges -€3,832
down €3,832 (-27.4%), from €14,001 to €10,169
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 | €2,248,472 | €2,156,265 | -€92,207 | -4.1% |
| Fixed assets | 21/28 | €712,421 | €589,560 | -€122,861 | -17.2% |
| Tangible fixed assets | 22/27 | €712,421 | €589,560 | -€122,861 | -17.2% |
| Land and buildings | 22 | €236,786 | €203,180 | -€33,606 | -14.2% |
| Plant, machinery and equipment | 23 | €470,316 | €385,039 | -€85,277 | -18.1% |
| Furniture and vehicles | 24 | €5,319 | €1,341 | -€3,978 | -74.8% |
| Current assets | 29/58 | €1,536,051 | €1,566,705 | +€30,654 | +2.0% |
| Stocks and contracts in progress | 3 | €142,753 | €1,500 | -€141,253 | -98.9% |
| Stocks | 30/36 | €142,753 | €1,500 | -€141,253 | -98.9% |
| Amounts receivable within one year | 40/41 | €1,324,056 | €1,548,828 | +€224,772 | +17.0% |
| Trade receivables | 40 | €1,318,356 | €1,538,690 | +€220,334 | +16.7% |
| Other amounts receivable | 41 | €5,700 | €10,137 | +€4,438 | +77.9% |
| Cash at bank and in hand | 54/58 | €65,737 | €5,706 | -€60,031 | -91.3% |
| Deferred charges and accrued income | 490/1 | €3,505 | €10,672 | +€7,166 | +204% |
| Total equity and liabilities | 10/49 | €2,248,472 | €2,156,265 | -€92,207 | -4.1% |
| Equity | 10/15 | €69,303 | €70,287 | +€984 | +1.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,303 | €15,287 | +€984 | +6.9% |
| Amounts payable | 17/49 | €2,179,169 | €2,085,978 | -€93,191 | -4.3% |
| Amounts payable after more than one year | 17 | €369,473 | €293,668 | -€75,805 | -20.5% |
| Financial debts | 170/4 | €269,473 | €193,668 | -€75,805 | -28.1% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,809,696 | €1,792,311 | -€17,386 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €123,662 | €75,805 | -€47,857 | -38.7% |
| Trade debts | 44 | €1,510,989 | €1,518,778 | +€7,789 | +0.5% |
| Suppliers | 440/4 | €1,510,989 | €1,518,778 | +€7,789 | +0.5% |
| Advances received on contracts in progress | 46 | €20,888 | €20,888 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,827 | €16,806 | +€7,979 | +90.4% |
| Taxes | 450/3 | €2,227 | €126 | -€2,101 | -94.4% |
| Remuneration and social security | 454/9 | €6,600 | €16,680 | +€10,080 | +153% |
| Other amounts payable | 47/48 | €145,329 | €160,033 | +€14,704 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,954 | €122,861 | -€1,093 | -0.9% |
| Other operating charges | 640/8 | €3,475 | €3,823 | +€348 | +10.0% |
| Gross operating margin | 9900 | €149,176 | €137,838 | -€11,339 | -7.6% |
| Operating profit (loss) | 9901 | €21,747 | €11,154 | -€10,594 | -48.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €14,001 | €10,169 | -€3,832 | -27.4% |
| Recurring financial charges | 65 | €14,001 | €10,169 | -€3,832 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €7,747 | €984 | -€6,763 | -87.3% |
| Profit (loss) for the period | 9904 | €7,747 | €984 | -€6,763 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,747 | €984 | -€6,763 | -87.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.