OBIZ: 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.
OBIZ
Largest movements
- Cash -€13,891
down €13,891 (-19.3%), from €72,098 to €58,207
mainly Contributions, distributions and other (-€74,000) and Other debts (-€2,589)
- Profit (loss) carried forward -€7,400
down €7,400 (-96.4%), from €7,674 to €274
- Other debts -€2,589
down €2,589 (-2.0%), from €130,156 to €127,567
- Trade debts -€2,577
down €2,577 (-88.2%), from €2,923 to €346
- Gross operating margin +€37,028
up €37,028 (+62.0%), from €59,745 to €96,774
- Taxes +€13,925
up €13,925 (+125.0%), from €11,141 to €25,066
- Financial charges -€2,035
down €2,035 (-30.6%), from €6,656 to €4,621
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 | €222,659 | €208,781 | -€13,878 | -6.2% |
| Fixed assets | 21/28 | €1,097 | €794 | -€303 | -27.6% |
| Tangible fixed assets | 22/27 | €1,097 | €794 | -€303 | -27.6% |
| Furniture and vehicles | 24 | €1,097 | €794 | -€303 | -27.6% |
| Current assets | 29/58 | €221,562 | €207,987 | -€13,576 | -6.1% |
| Amounts receivable within one year | 40/41 | €8,619 | €9,198 | +€580 | +6.7% |
| Trade receivables | 40 | €7,260 | €9,198 | +€1,938 | +26.7% |
| Other amounts receivable | 41 | €1,359 | - | -€1,359 | |
| Current investments | 50/53 | €140,000 | €140,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,098 | €58,207 | -€13,891 | -19.3% |
| Deferred charges and accrued income | 490/1 | €846 | €581 | -€264 | -31.3% |
| Total equity and liabilities | 10/49 | €222,659 | €208,781 | -€13,878 | -6.2% |
| Equity | 10/15 | €76,574 | €69,174 | -€7,400 | -9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,900 | €65,900 | = | 0.0% |
| Distributable reserves | 133 | €65,900 | €65,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,674 | €274 | -€7,400 | -96.4% |
| Amounts payable | 17/49 | €146,085 | €139,607 | -€6,479 | -4.4% |
| Amounts payable within one year | 42/48 | €146,085 | €139,607 | -€6,479 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €1,795 | - | -€1,795 | |
| Trade debts | 44 | €2,923 | €346 | -€2,577 | -88.2% |
| Suppliers | 440/4 | €2,923 | €346 | -€2,577 | -88.2% |
| Taxes, remuneration and social security | 45 | €11,212 | €11,694 | +€482 | +4.3% |
| Taxes | 450/3 | €11,212 | €11,694 | +€482 | +4.3% |
| Other amounts payable | 47/48 | €130,156 | €127,567 | -€2,589 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €303 | +€163 | +116.1% |
| Other operating charges | 640/8 | €202 | €189 | -€13 | -6.6% |
| Non-recurring operating charges | 66A | €3,298 | - | -€3,298 | |
| Gross operating margin | 9900 | €59,745 | €96,774 | +€37,028 | +62.0% |
| Operating profit (loss) | 9901 | €56,105 | €96,282 | +€40,177 | +71.6% |
| Financial income | 75/76B | €4 | €5 | +€1 | +21.1% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +21.1% |
| Financial charges | 65/66B | €6,656 | €4,621 | -€2,035 | -30.6% |
| Recurring financial charges | 65 | €6,656 | €4,621 | -€2,035 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €49,453 | €91,667 | +€42,214 | +85.4% |
| Income taxes | 67/77 | €11,141 | €25,066 | +€13,925 | +125.0% |
| Profit (loss) for the period | 9904 | €38,312 | €66,600 | +€28,289 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,312 | €66,600 | +€28,289 | +73.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.