Obrabara: 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.
Obrabara
Largest movements
- Receivables within one year +€29,006
up €29,006 (+53.4%), from €54,317 to €83,322
of which Other amounts receivable: +€30,554
- Reserves +€48,603
up €48,603 (+20.0%), from €243,484 to €292,086
- Debts after one year -€11,161
down €11,161 (-13.3%), from €84,055 to €72,894
- Gross operating margin +€6,413
up €6,413 (+7.6%), from €84,132 to €90,545
- Taxes +€1,837
up €1,837 (+8.7%), from €21,037 to €22,874
- Depreciation +€1,446
up €1,446 (+11.2%), from €12,941 to €14,388
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 | €379,735 | €411,000 | +€31,264 | +8.2% |
| Fixed assets | 21/28 | €320,742 | €323,541 | +€2,799 | +0.9% |
| Tangible fixed assets | 22/27 | €320,742 | €323,541 | +€2,799 | +0.9% |
| Land and buildings | 22 | €317,077 | €304,934 | -€12,143 | -3.8% |
| Plant, machinery and equipment | 23 | €2,241 | €1,741 | -€500 | -22.3% |
| Furniture and vehicles | 24 | €1,424 | €16,866 | +€15,442 | +1,085% |
| Current assets | 29/58 | €58,993 | €87,459 | +€28,466 | +48.3% |
| Amounts receivable within one year | 40/41 | €54,317 | €83,322 | +€29,006 | +53.4% |
| Trade receivables | 40 | €1,548 | - | -€1,548 | |
| Other amounts receivable | 41 | €52,769 | €83,322 | +€30,554 | +57.9% |
| Cash at bank and in hand | 54/58 | €3,528 | €3,270 | -€258 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,148 | €866 | -€282 | -24.6% |
| Total equity and liabilities | 10/49 | €379,735 | €411,000 | +€31,264 | +8.2% |
| Equity | 10/15 | €262,084 | €310,686 | +€48,603 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,484 | €292,086 | +€48,603 | +20.0% |
| Distributable reserves | 133 | €243,484 | €292,086 | +€48,603 | +20.0% |
| Amounts payable | 17/49 | €117,652 | €100,313 | -€17,338 | -14.7% |
| Amounts payable after more than one year | 17 | €84,055 | €72,894 | -€11,161 | -13.3% |
| Financial debts | 170/4 | €84,055 | €72,894 | -€11,161 | -13.3% |
| Amounts payable within one year | 42/48 | €32,746 | €26,569 | -€6,177 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €20,158 | €16,235 | -€3,923 | -19.5% |
| Trade debts | 44 | €703 | - | -€703 | |
| Suppliers | 440/4 | €703 | - | -€703 | |
| Taxes, remuneration and social security | 45 | €11,886 | €10,334 | -€1,552 | -13.1% |
| Taxes | 450/3 | €11,886 | €10,334 | -€1,552 | -13.1% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,941 | €14,388 | +€1,446 | +11.2% |
| Other operating charges | 640/8 | €1,989 | €2,035 | +€47 | +2.3% |
| Gross operating margin | 9900 | €84,132 | €90,545 | +€6,413 | +7.6% |
| Operating profit (loss) | 9901 | €69,202 | €74,122 | +€4,920 | +7.1% |
| Financial income | 75/76B | €172 | €126 | -€46 | -26.6% |
| Recurring financial income | 75 | €172 | €126 | -€46 | -26.6% |
| Financial charges | 65/66B | €3,249 | €2,772 | -€478 | -14.7% |
| Recurring financial charges | 65 | €3,249 | €2,772 | -€478 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €66,125 | €71,477 | +€5,352 | +8.1% |
| Income taxes | 67/77 | €21,037 | €22,874 | +€1,837 | +8.7% |
| Profit (loss) for the period | 9904 | €45,088 | €48,603 | +€3,515 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,088 | €48,603 | +€3,515 | +7.8% |
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.