OBIUS 3D: 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.
OBIUS 3D
Largest movements
- Tangible fixed assets +€8,543
up €8,543 (+16.4%), from €52,114 to €60,656
of which Plant, machinery and equipment: +€6,940
- Receivables within one year -€8,283
down €8,283 (-77.8%), from €10,643 to €2,359
of which Other amounts receivable: -€9,143
- Cash +€7,662
up €7,662 (+59.3%), from €12,919 to €20,581
mainly Trade debts (+€12,574) and Receivables within one year (+€8,283)
- Deferred charges and accrued income +€1,436
up €1,436 (+319.1%), from €450 to €1,886
- Trade debts +€12,574
up €12,574 (+962.5%), from €1,306 to €13,880
- Profit (loss) carried forward -€10,161
down €10,161 (-379.0%), from -€2,681 to -€12,842
- Tax, wage and social debts +€6,930
new in 2025: €6,930
of which Remuneration and social security: +€3,800
- Depreciation +€5,821
up €5,821 (+2243.0%), from €260 to €6,080
- Financial charges +€2,184
up €2,184 (+74550.5%), from €3 to €2,187
- Gross operating margin +€671
up €671 (+27.8%), from -€2,418 to -€1,747
- Other operating charges +€149
new in 2025: €149
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 | €76,125 | €85,483 | +€9,357 | +12.3% |
| Fixed assets | 21/28 | €52,114 | €60,656 | +€8,543 | +16.4% |
| Tangible fixed assets | 22/27 | €52,114 | €60,656 | +€8,543 | +16.4% |
| Plant, machinery and equipment | 23 | €49,780 | €56,720 | +€6,940 | +13.9% |
| Furniture and vehicles | 24 | €2,334 | €3,937 | +€1,603 | +68.7% |
| Current assets | 29/58 | €24,012 | €24,826 | +€814 | +3.4% |
| Amounts receivable within one year | 40/41 | €10,643 | €2,359 | -€8,283 | -77.8% |
| Trade receivables | 40 | - | €859 | +€859 | |
| Other amounts receivable | 41 | €10,643 | €1,500 | -€9,143 | -85.9% |
| Cash at bank and in hand | 54/58 | €12,919 | €20,581 | +€7,662 | +59.3% |
| Deferred charges and accrued income | 490/1 | €450 | €1,886 | +€1,436 | +319.1% |
| Total equity and liabilities | 10/49 | €76,125 | €85,483 | +€9,357 | +12.3% |
| Equity | 10/15 | -€181 | -€10,342 | -€10,161 | -5617.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,681 | -€12,842 | -€10,161 | -379.0% |
| Amounts payable | 17/49 | €76,306 | €95,824 | +€19,518 | +25.6% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,306 | €20,824 | +€19,518 | +1494.1% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €1,306 | €13,880 | +€12,574 | +962.5% |
| Suppliers | 440/4 | €1,306 | €13,880 | +€12,574 | +962.5% |
| Taxes, remuneration and social security | 45 | - | €6,930 | +€6,930 | |
| Taxes | 450/3 | - | €3,130 | +€3,130 | |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €6,080 | +€5,821 | +2243.0% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | -€2,418 | -€1,747 | +€671 | +27.8% |
| Operating profit (loss) | 9901 | -€2,678 | -€7,976 | -€5,298 | -197.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3 | €2,187 | +€2,184 | +74550.5% |
| Recurring financial charges | 65 | €3 | €2,187 | +€2,184 | +74550.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,681 | -€10,161 | -€7,480 | -279.0% |
| Profit (loss) for the period | 9904 | -€2,681 | -€10,161 | -€7,480 | -279.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,681 | -€10,161 | -€7,480 | -279.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.