OBRA CONCEPT: 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.
OBRA CONCEPT
Largest movements
- Receivables within one year +€17,894
up €17,894 (+45.1%), from €39,681 to €57,575
of which Other amounts receivable: +€11,829
- Cash -€850
no longer reported in 2025 (was €850)
mainly Receivables within one year (-€17,894)
- Trade debts +€8,233
up €8,233 (+729%), from €1,129 to €9,362
- Profit (loss) carried forward +€5,309
up €5,309 (+15.9%), from €33,378 to €38,687
- Tax, wage and social debts +€3,360
up €3,360 (+74.3%), from €4,524 to €7,884
- Purchases and services -€22,417
down €22,417 (-18.1%), from €124,062 to €101,645
- Gross operating margin -€17,224
down €17,224 (-69.5%), from €24,778 to €7,554
- Taxes -€2,856
down €2,856 (-57.8%), from €4,943 to €2,087
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 | €40,531 | €57,575 | +€17,044 | +42.1% |
| Current assets | 29/58 | €40,531 | €57,575 | +€17,044 | +42.1% |
| Amounts receivable within one year | 40/41 | €39,681 | €57,575 | +€17,894 | +45.1% |
| Trade receivables | 40 | - | €6,065 | +€6,065 | |
| Other amounts receivable | 41 | €39,681 | €51,510 | +€11,829 | +29.8% |
| Cash at bank and in hand | 54/58 | €850 | - | -€850 | |
| Total equity and liabilities | 10/49 | €40,531 | €57,575 | +€17,044 | +42.1% |
| Equity | 10/15 | €34,878 | €40,187 | +€5,309 | +15.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,378 | €38,687 | +€5,309 | +15.9% |
| Amounts payable | 17/49 | €5,653 | €17,388 | +€11,735 | +208% |
| Amounts payable within one year | 42/48 | €5,653 | €17,388 | +€11,735 | +208% |
| Financial debts | 43 | - | €142 | +€142 | |
| Credit institutions | 430/8 | - | €142 | +€142 | |
| Trade debts | 44 | €1,129 | €9,362 | +€8,233 | +729% |
| Suppliers | 440/4 | €1,129 | €9,362 | +€8,233 | +729% |
| Taxes, remuneration and social security | 45 | €4,524 | €7,884 | +€3,360 | +74.3% |
| Taxes | 450/3 | €4,524 | €7,884 | +€3,360 | +74.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,062 | €101,645 | -€22,417 | -18.1% |
| Gross operating margin | 9900 | €24,778 | €7,554 | -€17,224 | -69.5% |
| Operating profit (loss) | 9901 | €24,778 | €7,554 | -€17,224 | -69.5% |
| Financial charges | 65/66B | €63 | €158 | +€95 | +151% |
| Recurring financial charges | 65 | €63 | €158 | +€95 | +151% |
| Profit (loss) for the period before taxes | 9903 | €24,715 | €7,396 | -€17,319 | -70.1% |
| Income taxes | 67/77 | €4,943 | €2,087 | -€2,856 | -57.8% |
| Profit (loss) for the period | 9904 | €19,772 | €5,309 | -€14,463 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,772 | €5,309 | -€14,463 | -73.1% |
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 19 October 2026 via checked.be.