OBOLUS: 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.
OBOLUS
Largest movements
- Receivables within one year +€99,846
up €99,846 (+71.2%), from €140,186 to €240,032
of which Other amounts receivable: +€99,275
- Other debts +€37,158
up €37,158 (+7.1%), from €521,643 to €558,800
- Reserves +€29,349
up €29,349 (+52.2%), from €56,277 to €85,626
of which Distributable reserves: +€29,349
- Staff costs +€33,651
up €33,651 (+82.6%), from €40,737 to €74,388
- Write-downs -€29,000
down €29,000 (-100%), from €29,000 to €0
- Gross operating margin +€16,103
up €16,103 (+12.5%), from €128,877 to €144,980
- Other operating charges -€9,059
down €9,059 (-88.5%), from €10,234 to €1,176
- Taxes +€7,391
up €7,391 (+181%), from €4,083 to €11,474
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,777,814 | €2,868,804 | +€90,990 | +3.3% |
| Fixed assets | 21/28 | €2,188,975 | €2,188,975 | = | 0.0% |
| Financial fixed assets | 28 | €2,188,975 | €2,188,975 | = | 0.0% |
| Current assets | 29/58 | €588,839 | €679,829 | +€90,990 | +15.5% |
| Amounts receivable after more than one year | 29 | €19,800 | €13,200 | -€6,600 | -33.3% |
| Other amounts receivable | 291 | €19,800 | €13,200 | -€6,600 | -33.3% |
| Stocks and contracts in progress | 3 | €397,684 | €422,617 | +€24,933 | +6.3% |
| Stocks | 30/36 | €397,684 | €422,617 | +€24,933 | +6.3% |
| Amounts receivable within one year | 40/41 | €140,186 | €240,032 | +€99,846 | +71.2% |
| Trade receivables | 40 | €22,581 | €23,153 | +€571 | +2.5% |
| Other amounts receivable | 41 | €117,605 | €216,880 | +€99,275 | +84.4% |
| Cash at bank and in hand | 54/58 | €29,157 | €898 | -€28,259 | -96.9% |
| Deferred charges and accrued income | 490/1 | €2,012 | €3,081 | +€1,069 | +53.1% |
| Total equity and liabilities | 10/49 | €2,777,814 | €2,868,804 | +€90,990 | +3.3% |
| Equity | 10/15 | €206,277 | €235,626 | +€29,349 | +14.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €56,277 | €85,626 | +€29,349 | +52.2% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €41,277 | €70,626 | +€29,349 | +71.1% |
| Amounts payable | 17/49 | €2,571,537 | €2,633,178 | +€61,641 | +2.4% |
| Amounts payable after more than one year | 17 | €2,030,000 | €2,030,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,030,000 | €2,030,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €541,537 | €603,178 | +€61,641 | +11.4% |
| Trade debts | 44 | €3,348 | €12,192 | +€8,844 | +264% |
| Suppliers | 440/4 | €3,348 | €12,192 | +€8,844 | +264% |
| Taxes, remuneration and social security | 45 | €16,546 | €32,185 | +€15,639 | +94.5% |
| Taxes | 450/3 | €12,383 | €19,806 | +€7,424 | +60.0% |
| Remuneration and social security | 454/9 | €4,164 | €12,379 | +€8,215 | +197% |
| Other amounts payable | 47/48 | €521,643 | €558,800 | +€37,158 | +7.1% |
| Remuneration, social security and pensions | 62 | €40,737 | €74,388 | +€33,651 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €0 | -€435 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,000 | €0 | -€29,000 | -100% |
| Other operating charges | 640/8 | €10,234 | €1,176 | -€9,059 | -88.5% |
| Gross operating margin | 9900 | €128,877 | €144,980 | +€16,103 | +12.5% |
| Operating profit (loss) | 9901 | €48,471 | €69,417 | +€20,946 | +43.2% |
| Financial income | 75/76B | €1,798 | €1,406 | -€392 | -21.8% |
| Recurring financial income | 75 | €1,798 | €1,406 | -€392 | -21.8% |
| Financial charges | 65/66B | €36,007 | €30,000 | -€6,007 | -16.7% |
| Recurring financial charges | 65 | €36,007 | €30,000 | -€6,007 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €14,262 | €40,823 | +€26,561 | +186% |
| Income taxes | 67/77 | €4,083 | €11,474 | +€7,391 | +181% |
| Profit (loss) for the period | 9904 | €10,180 | €29,349 | +€19,169 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €10,180 | €29,349 | +€19,169 | +188% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.