OBIT: 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.
What changed
OBIT
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€371,815
2024 · €353,185+€18,630
Equity
€4.7m
2024 · €4.5m+€161,815
Cash
€268,085
2024 · €139,088+€128,997
Balance sheet total
€6.7m
2024 · €6.6m+€30,026
Largest movements
Assets
- Tangible fixed assets -€164,344
down €164,344 (-2.9%), from €5.6m to €5.4m
- Cash +€128,997
up €128,997 (+92.7%), from €139,088 to €268,085
mainly Net result for the year (+€371,815) and Other debts (+€168,882)
Equity and liabilities
- Debts after one year -€279,333
down €279,333 (-57.0%), from €490,119 to €210,786
- Other debts +€168,882
up €168,882 (+19.6%), from €859,497 to €1.0m
- Reserves +€161,815
up €161,815 (+4.0%), from €4.1m to €4.2m
of which Distributable reserves: +€213,745
Income statement
- Other operating charges -€17,000
down €17,000 (-36.4%), from €46,675 to €29,675
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.
Result 2024
€353,185
Gross operating margin
+€224
Depreciation
+€86
Other operating charges
+€17,000
Financial income
-€4,741
Financial charges
+€1,971
Taxes
+€4,091
Result 2025
€371,815
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.
From operations
+€669,055
Investment
-€52,670
Financing
-€487,388
Cash 2024
€139,088
From operations (derived)
+€669,055
Net result for the year
+€371,815
Depreciation
+€165,494
Receivables within one year
-€9,239
Deferred charges and accrued income
-€4,615
Provisions
-€17,310
Trade debts
+€1,753
Other debts
+€168,882
Accrued charges and deferred income
-€7,726
Investment (derived)
-€52,670
Investment in fixed assets (net)
-€52,670
Financing
-€487,388
Debts after one year
-€279,333
Current portion of long-term debt
+€1,946
Contributions, distributions and other
-€210,000
Cash 2025
€268,085
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,627,385 | €6,657,411 | +€30,026 | +0.5% |
| Fixed assets | 21/28 | €6,409,230 | €6,296,406 | -€112,824 | -1.8% |
| Tangible fixed assets | 22/27 | €5,595,050 | €5,430,706 | -€164,344 | -2.9% |
| Land and buildings | 22 | €5,595,050 | €5,430,706 | -€164,344 | -2.9% |
| Financial fixed assets | 28 | €814,180 | €865,700 | +€51,520 | +6.3% |
| Current assets | 29/58 | €218,155 | €361,005 | +€142,850 | +65.5% |
| Amounts receivable within one year | 40/41 | €2,710 | €11,949 | +€9,239 | +340.9% |
| Trade receivables | 40 | €394 | €0 | -€394 | -100.0% |
| Other amounts receivable | 41 | €2,316 | €11,949 | +€9,632 | +415.8% |
| Current investments | 50/53 | €65,586 | €65,586 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,088 | €268,085 | +€128,997 | +92.7% |
| Deferred charges and accrued income | 490/1 | €10,770 | €15,385 | +€4,615 | +42.8% |
| Total equity and liabilities | 10/49 | €6,627,385 | €6,657,411 | +€30,026 | +0.5% |
| Equity | 10/15 | €4,542,405 | €4,704,220 | +€161,815 | +3.6% |
| Contributions | 10/11 | €463,056 | €463,056 | = | 0.0% |
| Capital | 10 | €463,056 | €463,056 | = | 0.0% |
| Issued capital | 100 | €463,056 | €463,056 | = | 0.0% |
| Reserves | 13 | €4,079,349 | €4,241,164 | +€161,815 | +4.0% |
| Non-distributable reserves | 130/1 | €118,333 | €118,333 | = | 0.0% |
| Legal reserve | 130 | €118,333 | €118,333 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,264,548 | €1,212,618 | -€51,930 | -4.1% |
| Distributable reserves | 133 | €2,696,469 | €2,910,214 | +€213,745 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €421,516 | €404,206 | -€17,310 | -4.1% |
| Deferred taxes | 168 | €421,516 | €404,206 | -€17,310 | -4.1% |
| Amounts payable | 17/49 | €1,663,465 | €1,548,986 | -€114,479 | -6.9% |
| Amounts payable after more than one year | 17 | €490,119 | €210,786 | -€279,333 | -57.0% |
| Financial debts | 170/4 | €490,119 | €210,786 | -€279,333 | -57.0% |
| Amounts payable within one year | 42/48 | €1,149,973 | €1,322,554 | +€172,581 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €277,388 | €279,333 | +€1,946 | +0.7% |
| Trade debts | 44 | €488 | €2,241 | +€1,753 | +359.0% |
| Suppliers | 440/4 | €488 | €2,241 | +€1,753 | +359.0% |
| Taxes, remuneration and social security | 45 | €12,600 | €12,600 | = | 0.0% |
| Taxes | 450/3 | €12,600 | €12,600 | = | 0.0% |
| Other amounts payable | 47/48 | €859,497 | €1,028,380 | +€168,882 | +19.6% |
| Accrued charges and deferred income | 492/3 | €23,373 | €15,646 | -€7,726 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,580 | €165,494 | -€86 | -0.1% |
| Other operating charges | 640/8 | €46,675 | €29,675 | -€17,000 | -36.4% |
| Gross operating margin | 9900 | €639,503 | €639,727 | +€224 | 0.0% |
| Operating profit (loss) | 9901 | €427,249 | €444,558 | +€17,309 | +4.1% |
| Financial income | 75/76B | €32,733 | €27,992 | -€4,741 | -14.5% |
| Recurring financial income | 75 | €32,733 | €27,992 | -€4,741 | -14.5% |
| Financial charges | 65/66B | €48,764 | €46,793 | -€1,971 | -4.0% |
| Recurring financial charges | 65 | €48,764 | €46,793 | -€1,971 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €411,217 | €425,757 | +€14,539 | +3.5% |
| Transfer from deferred taxes | 780 | €17,310 | €17,310 | = | 0.0% |
| Income taxes | 67/77 | €75,342 | €71,252 | -€4,091 | -5.4% |
| Profit (loss) for the period | 9904 | €353,185 | €371,815 | +€18,630 | +5.3% |
| Transfer from tax-exempt reserves | 789 | €51,930 | €51,930 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €405,115 | €423,745 | +€18,630 | +4.6% |
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 5 October 2026 via checked.be.