OBISA: 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.
OBISA
Largest movements
- Deferred charges and accrued income -€27,999
down €27,999 (-85.4%), from €32,782 to €4,783
- Cash +€13,733
up €13,733 (+61.7%), from €22,246 to €35,979
mainly Deferred charges and accrued income (+€27,999) and Depreciation (+€24,456)
- Receivables within one year +€6,043
up €6,043 (+159.8%), from €3,781 to €9,824
of which Other amounts receivable: +€4,137
- Tangible fixed assets -€5,408
down €5,408 (-2.1%), from €251,980 to €246,572
of which Land and buildings: -€12,176
- Advances received -€33,115
down €33,115 (-87.8%), from €37,737 to €4,622
- Trade debts +€10,642
up €10,642 (+149.6%), from €7,112 to €17,754
- Tax, wage and social debts +€7,970
up €7,970 (+32.1%), from €24,797 to €32,766
of which Remuneration and social security: +€5,234
- Reserves +€4,497
up €4,497 (+3.2%), from €142,419 to €146,916
- Gross operating margin -€13,838
down €13,838 (-6.7%), from €205,846 to €192,008
- Staff costs +€4,621
up €4,621 (+3.0%), from €153,692 to €158,312
- Taxes -€4,137
down €4,137 (-82.9%), from €4,991 to €854
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 | €332,234 | €318,918 | -€13,316 | -4.0% |
| Fixed assets | 21/28 | €251,980 | €246,572 | -€5,408 | -2.1% |
| Tangible fixed assets | 22/27 | €251,980 | €246,572 | -€5,408 | -2.1% |
| Land and buildings | 22 | €209,065 | €196,888 | -€12,176 | -5.8% |
| Plant, machinery and equipment | 23 | €40,306 | €48,182 | +€7,876 | +19.5% |
| Furniture and vehicles | 24 | €2,609 | €1,502 | -€1,107 | -42.4% |
| Current assets | 29/58 | €80,254 | €72,346 | -€7,909 | -9.9% |
| Stocks and contracts in progress | 3 | €21,446 | €21,760 | +€314 | +1.5% |
| Stocks | 30/36 | €21,446 | €21,760 | +€314 | +1.5% |
| Amounts receivable within one year | 40/41 | €3,781 | €9,824 | +€6,043 | +159.8% |
| Trade receivables | 40 | €3,771 | €5,678 | +€1,907 | +50.6% |
| Other amounts receivable | 41 | €9 | €4,146 | +€4,137 | +43592.0% |
| Cash at bank and in hand | 54/58 | €22,246 | €35,979 | +€13,733 | +61.7% |
| Deferred charges and accrued income | 490/1 | €32,782 | €4,783 | -€27,999 | -85.4% |
| Total equity and liabilities | 10/49 | €332,234 | €318,918 | -€13,316 | -4.0% |
| Equity | 10/15 | €161,019 | €165,516 | +€4,497 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,419 | €146,916 | +€4,497 | +3.2% |
| Distributable reserves | 133 | €142,419 | €146,916 | +€4,497 | +3.2% |
| Amounts payable | 17/49 | €171,215 | €153,402 | -€17,813 | -10.4% |
| Amounts payable within one year | 42/48 | €171,215 | €153,402 | -€17,813 | -10.4% |
| Trade debts | 44 | €7,112 | €17,754 | +€10,642 | +149.6% |
| Suppliers | 440/4 | €7,112 | €17,754 | +€10,642 | +149.6% |
| Advances received on contracts in progress | 46 | €37,737 | €4,622 | -€33,115 | -87.8% |
| Taxes, remuneration and social security | 45 | €24,797 | €32,766 | +€7,970 | +32.1% |
| Taxes | 450/3 | €8,271 | €11,007 | +€2,736 | +33.1% |
| Remuneration and social security | 454/9 | €16,526 | €21,760 | +€5,234 | +31.7% |
| Other amounts payable | 47/48 | €101,570 | €98,260 | -€3,310 | -3.3% |
| Remuneration, social security and pensions | 62 | €153,692 | €158,312 | +€4,621 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,475 | €24,456 | +€1,981 | +8.8% |
| Other operating charges | 640/8 | €3,292 | €3,578 | +€286 | +8.7% |
| Gross operating margin | 9900 | €205,846 | €192,008 | -€13,838 | -6.7% |
| Operating profit (loss) | 9901 | €26,388 | €5,662 | -€20,726 | -78.5% |
| Financial income | 75/76B | €59 | €61 | +€2 | +3.9% |
| Recurring financial income | 75 | €59 | €61 | +€2 | +3.9% |
| Financial charges | 65/66B | €244 | €372 | +€128 | +52.3% |
| Recurring financial charges | 65 | €244 | €372 | +€128 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €26,202 | €5,351 | -€20,851 | -79.6% |
| Income taxes | 67/77 | €4,991 | €854 | -€4,137 | -82.9% |
| Profit (loss) for the period | 9904 | €21,212 | €4,497 | -€16,714 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,212 | €4,497 | -€16,714 | -78.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.