OBM SERVICES: 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.
OBM SERVICES
Largest movements
- Cash +€11,049
up €11,049 (+9.0%), from €123,158 to €134,207
mainly Other debts (+€114,722) and Net result for the year (+€36,470)
- Receivables within one year +€8,722
up €8,722 (+43.8%), from €19,899 to €28,621
of which Trade receivables: +€5,787
- Tangible fixed assets -€3,225
down €3,225 (-30.0%), from €10,734 to €7,509
- Other debts +€114,722
up €114,722 (+276%), from €41,532 to €156,254
- Reserves -€99,038
no longer reported in 2025 (was €99,038)
- Depreciation -€2,450
down €2,450 (-43.2%), from €5,675 to €3,225
- Gross operating margin +€1,993
up €1,993 (+4.0%), from €49,625 to €51,618
- Financial charges +€1,312
up €1,312 (+177%), from €742 to €2,053
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.
Derived cash bridge
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 | €153,791 | €170,338 | +€16,546 | +10.8% |
| Fixed assets | 21/28 | €10,734 | €7,509 | -€3,225 | -30.0% |
| Tangible fixed assets | 22/27 | €10,734 | €7,509 | -€3,225 | -30.0% |
| Plant, machinery and equipment | 23 | €2,892 | €1,372 | -€1,520 | -52.6% |
| Furniture and vehicles | 24 | €1,490 | €697 | -€793 | -53.2% |
| Other tangible fixed assets | 26 | €6,352 | €5,440 | -€912 | -14.4% |
| Current assets | 29/58 | €143,057 | €162,828 | +€19,771 | +13.8% |
| Amounts receivable within one year | 40/41 | €19,899 | €28,621 | +€8,722 | +43.8% |
| Trade receivables | 40 | €19,371 | €25,158 | +€5,787 | +29.9% |
| Other amounts receivable | 41 | €528 | €3,463 | +€2,935 | +556% |
| Cash at bank and in hand | 54/58 | €123,158 | €134,207 | +€11,049 | +9.0% |
| Total equity and liabilities | 10/49 | €153,791 | €170,338 | +€16,546 | +10.8% |
| Equity | 10/15 | €101,038 | €2,000 | -€99,038 | -98.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €99,038 | - | -€99,038 | |
| Distributable reserves | 133 | €99,038 | - | -€99,038 | |
| Amounts payable | 17/49 | €52,753 | €168,338 | +€115,585 | +219% |
| Amounts payable within one year | 42/48 | €52,753 | €168,338 | +€115,585 | +219% |
| Trade debts | 44 | €742 | €648 | -€93 | -12.6% |
| Suppliers | 440/4 | €742 | €648 | -€93 | -12.6% |
| Taxes, remuneration and social security | 45 | €10,479 | €11,436 | +€956 | +9.1% |
| Taxes | 450/3 | €8,744 | €11,436 | +€2,691 | +30.8% |
| Remuneration and social security | 454/9 | €1,735 | - | -€1,735 | |
| Other amounts payable | 47/48 | €41,532 | €156,254 | +€114,722 | +276% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,675 | €3,225 | -€2,450 | -43.2% |
| Other operating charges | 640/8 | €543 | €311 | -€232 | -42.7% |
| Gross operating margin | 9900 | €49,625 | €51,618 | +€1,993 | +4.0% |
| Operating profit (loss) | 9901 | €43,407 | €48,082 | +€4,675 | +10.8% |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,027% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,027% |
| Financial charges | 65/66B | €742 | €2,053 | +€1,312 | +177% |
| Recurring financial charges | 65 | €742 | €2,053 | +€1,312 | +177% |
| Profit (loss) for the period before taxes | 9903 | €42,666 | €46,039 | +€3,372 | +7.9% |
| Income taxes | 67/77 | €9,103 | €9,569 | +€466 | +5.1% |
| Profit (loss) for the period | 9904 | €33,564 | €36,470 | +€2,907 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,564 | €36,470 | +€2,907 | +8.7% |
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 13 October 2026 via checked.be.