OBN VENDING: 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.
OBN VENDING
Largest movements
- Cash +€30,802
up €30,802 (+283%), from €10,899 to €41,701
mainly Net result for the year (+€12,671) and Tax, wage and social debts (+€12,325)
- Receivables within one year -€8,292
down €8,292 (-2.9%), from €287,614 to €279,321
of which Trade receivables: -€7,647
- Reserves +€16,500
up €16,500 (+7.3%), from €226,770 to €243,270
of which Distributable reserves: +€16,500
- Tax, wage and social debts +€12,325
up €12,325 (+31.3%), from €39,418 to €51,743
of which Remuneration and social security: +€13,370
- Profit (loss) carried forward -€3,829
down €3,829 (-98.4%), from €3,891 to €63
- Gross operating margin -€26,247
down €26,247 (-9.9%), from €264,516 to €238,269
- Staff costs -€22,323
down €22,323 (-9.1%), from €244,161 to €221,838
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 | €298,513 | €321,022 | +€22,510 | +7.5% |
| Current assets | 29/58 | €298,513 | €321,022 | +€22,510 | +7.5% |
| Amounts receivable within one year | 40/41 | €287,614 | €279,321 | -€8,292 | -2.9% |
| Trade receivables | 40 | €23,007 | €15,361 | -€7,647 | -33.2% |
| Other amounts receivable | 41 | €264,606 | €263,961 | -€646 | -0.2% |
| Cash at bank and in hand | 54/58 | €10,899 | €41,701 | +€30,802 | +283% |
| Total equity and liabilities | 10/49 | €298,513 | €321,022 | +€22,510 | +7.5% |
| Equity | 10/15 | €250,261 | €262,933 | +€12,671 | +5.1% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Capital | 10 | €19,600 | - | -€19,600 | |
| Issued capital | 100 | €19,600 | - | -€19,600 | |
| Reserves | 13 | €226,770 | €243,270 | +€16,500 | +7.3% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Legal reserve | 130 | €1,960 | - | -€1,960 | |
| Reserves not available under the articles | 1311 | - | €1,960 | +€1,960 | |
| Tax-exempt reserves | 132 | €3,810 | €3,810 | = | 0.0% |
| Distributable reserves | 133 | €221,000 | €237,500 | +€16,500 | +7.5% |
| Profit (loss) carried forward | 14 | €3,891 | €63 | -€3,829 | -98.4% |
| Amounts payable | 17/49 | €48,251 | €58,090 | +€9,838 | +20.4% |
| Amounts payable within one year | 42/48 | €48,251 | €58,090 | +€9,838 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €2,121 | - | -€2,121 | |
| Trade debts | 44 | €6,712 | €6,346 | -€366 | -5.4% |
| Suppliers | 440/4 | €6,712 | €6,346 | -€366 | -5.4% |
| Taxes, remuneration and social security | 45 | €39,418 | €51,743 | +€12,325 | +31.3% |
| Taxes | 450/3 | €10,616 | €9,571 | -€1,045 | -9.8% |
| Remuneration and social security | 454/9 | €28,802 | €42,172 | +€13,370 | +46.4% |
| Remuneration, social security and pensions | 62 | €244,161 | €221,838 | -€22,323 | -9.1% |
| Other operating charges | 640/8 | €1,321 | €711 | -€610 | -46.2% |
| Gross operating margin | 9900 | €264,516 | €238,269 | -€26,247 | -9.9% |
| Operating profit (loss) | 9901 | €19,034 | €15,720 | -€3,314 | -17.4% |
| Financial income | 75/76B | €3,412 | €2,997 | -€415 | -12.2% |
| Recurring financial income | 75 | €3,412 | €2,997 | -€415 | -12.2% |
| Financial charges | 65/66B | €337 | €365 | +€29 | +8.5% |
| Recurring financial charges | 65 | €337 | €365 | +€29 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €22,109 | €18,351 | -€3,757 | -17.0% |
| Income taxes | 67/77 | €6,299 | €5,680 | -€619 | -9.8% |
| Profit (loss) for the period | 9904 | €15,810 | €12,671 | -€3,138 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,810 | €12,671 | -€3,138 | -19.9% |
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 14 October 2026 via checked.be.