OBMAT: what changed
OBMAT
Largest movements
- Cash +€15,530
up €15,530 (+296%), from €5,244 to €20,774
mainly Receivables within one year (+€7,489) and Depreciation (+€7,092)
- Receivables within one year -€7,489
down €7,489 (-88.4%), from €8,474 to €985
of which Trade receivables: -€6,097
- Tangible fixed assets -€7,092
down €7,092 (-42.6%), from €16,631 to €9,539
of which Furniture and vehicles: -€6,625
- Deferred charges and accrued income +€3,743
new in 2025: €3,743
- Profit (loss) carried forward +€3,888
up €3,888 (+1,777%), from €219 to €4,107
- Other debts +€1,093
up €1,093 (+5.1%), from €21,510 to €22,603
- Gross operating margin +€2,824
up €2,824 (+22.0%), from €12,832 to €15,656
- Other operating charges -€1,197
down €1,197 (-56.6%), from €2,116 to €919
- Taxes +€541
up €541 (+41.5%), from €1,303 to €1,844
- Financial charges -€230
down €230 (-17.2%), from €1,339 to €1,109
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,349 | €35,040 | +€4,691 | +15.5% |
| Fixed assets | 21/28 | €16,631 | €9,539 | -€7,092 | -42.6% |
| Tangible fixed assets | 22/27 | €16,631 | €9,539 | -€7,092 | -42.6% |
| Plant, machinery and equipment | 23 | €1,075 | €609 | -€467 | -43.4% |
| Furniture and vehicles | 24 | €15,555 | €8,930 | -€6,625 | -42.6% |
| Current assets | 29/58 | €13,719 | €25,501 | +€11,783 | +85.9% |
| Amounts receivable within one year | 40/41 | €8,474 | €985 | -€7,489 | -88.4% |
| Trade receivables | 40 | €7,061 | €964 | -€6,097 | -86.4% |
| Other amounts receivable | 41 | €1,413 | €21 | -€1,392 | -98.5% |
| Cash at bank and in hand | 54/58 | €5,244 | €20,774 | +€15,530 | +296% |
| Deferred charges and accrued income | 490/1 | - | €3,743 | +€3,743 | |
| Total equity and liabilities | 10/49 | €30,349 | €35,040 | +€4,691 | +15.5% |
| Equity | 10/15 | €3,219 | €7,107 | +€3,888 | +121% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219 | €4,107 | +€3,888 | +1,777% |
| Amounts payable | 17/49 | €27,131 | €27,934 | +€803 | +3.0% |
| Amounts payable within one year | 42/48 | €26,971 | €27,765 | +€794 | +2.9% |
| Taxes, remuneration and social security | 45 | €5,461 | €5,162 | -€299 | -5.5% |
| Taxes | 450/3 | €4,411 | €4,012 | -€399 | -9.0% |
| Remuneration and social security | 454/9 | €1,050 | €1,150 | +€100 | +9.5% |
| Other amounts payable | 47/48 | €21,510 | €22,603 | +€1,093 | +5.1% |
| Accrued charges and deferred income | 492/3 | €160 | €169 | +€9 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,092 | €7,092 | = | 0.0% |
| Other operating charges | 640/8 | €2,116 | €919 | -€1,197 | -56.6% |
| Gross operating margin | 9900 | €12,832 | €15,656 | +€2,824 | +22.0% |
| Operating profit (loss) | 9901 | €3,624 | €7,645 | +€4,021 | +111% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €1,339 | €1,109 | -€230 | -17.2% |
| Recurring financial charges | 65 | €1,339 | €1,109 | -€230 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €2,285 | €6,562 | +€4,277 | +187% |
| Income taxes | 67/77 | €1,303 | €1,844 | +€541 | +41.5% |
| Profit (loss) for the period | 9904 | €981 | €4,718 | +€3,736 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €981 | €4,718 | +€3,736 | +381% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.