OBIRIN: 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.
OBIRIN
Largest movements
- Cash +€1,043
up €1,043 (+1777.2%), from €59 to €1,102
mainly Net result for the year (+€3,252) and Tax, wage and social debts (+€1,017)
- Stocks and contracts -€991
down €991 (-34.9%), from €2,841 to €1,849
- Receivables within one year -€337
down €337 (-95.7%), from €352 to €15
- Other debts -€4,190
down €4,190 (-18.4%), from €22,725 to €18,535
- Profit (loss) carried forward +€3,252
up €3,252 (+7.9%), from -€40,934 to -€37,682
- Current portion of long-term debt -€1,059
down €1,059 (-82.3%), from €1,286 to €227
- Tax, wage and social debts +€1,017
new in 2024: €1,017
- Trade debts +€703
up €703 (+45.7%), from €1,539 to €2,241
- Gross operating margin +€6,399
up €6,399, from -€2,183 to €4,215
- Write-downs +€463
up €463 (+200.5%), from €231 to €693
- Other operating charges -€279
down €279 (-89.8%), from €311 to €32
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,251 | €2,966 | -€285 | -8.8% |
| Current assets | 29/58 | €3,251 | €2,966 | -€285 | -8.8% |
| Stocks and contracts in progress | 3 | €2,841 | €1,849 | -€991 | -34.9% |
| Stocks | 30/36 | €2,841 | €1,849 | -€991 | -34.9% |
| Amounts receivable within one year | 40/41 | €352 | €15 | -€337 | -95.7% |
| Other amounts receivable | 41 | €352 | €15 | -€337 | -95.7% |
| Cash at bank and in hand | 54/58 | €59 | €1,102 | +€1,043 | +1777.2% |
| Total equity and liabilities | 10/49 | €3,251 | €2,966 | -€285 | -8.8% |
| Equity | 10/15 | -€22,384 | -€19,132 | +€3,252 | +14.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,934 | -€37,682 | +€3,252 | +7.9% |
| Amounts payable | 17/49 | €25,635 | €22,098 | -€3,538 | -13.8% |
| Amounts payable within one year | 42/48 | €25,549 | €22,020 | -€3,529 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €1,286 | €227 | -€1,059 | -82.3% |
| Trade debts | 44 | €1,539 | €2,241 | +€703 | +45.7% |
| Suppliers | 440/4 | €1,539 | €2,241 | +€703 | +45.7% |
| Taxes, remuneration and social security | 45 | - | €1,017 | +€1,017 | |
| Taxes | 450/3 | - | €1,017 | +€1,017 | |
| Other amounts payable | 47/48 | €22,725 | €18,535 | -€4,190 | -18.4% |
| Accrued charges and deferred income | 492/3 | €86 | €77 | -€9 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €231 | €693 | +€463 | +200.5% |
| Other operating charges | 640/8 | €311 | €32 | -€279 | -89.8% |
| Gross operating margin | 9900 | -€2,183 | €4,215 | +€6,399 | |
| Operating profit (loss) | 9901 | -€2,725 | €3,491 | +€6,215 | |
| Financial charges | 65/66B | €237 | €238 | +€1 | +0.3% |
| Recurring financial charges | 65 | €237 | €238 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,962 | €3,252 | +€6,214 | |
| Profit (loss) for the period | 9904 | -€2,962 | €3,252 | +€6,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,962 | €3,252 | +€6,214 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.