OBRI BEAU: 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.
OBRI BEAU
Largest movements
- Cash +€60,488
up €60,488 (+152%), from €39,919 to €100,407
mainly Net result for the year (+€68,128) and Receivables within one year (+€45,750)
- Receivables within one year -€45,750
down €45,750 (-63.6%), from €71,978 to €26,229
of which Other amounts receivable: -€37,351
- Deferred charges and accrued income -€4,899
down €4,899 (-81.4%), from €6,021 to €1,122
- Reserves -€31,107
down €31,107 (-100%), from €31,107 to €0
- Other debts +€24,499
up €24,499 (+70.0%), from €35,000 to €59,499
- Trade debts +€13,694
up €13,694 (+169%), from €8,105 to €21,799
- Tax, wage and social debts +€6,610
up €6,610 (+32.6%), from €20,289 to €26,899
- Debts after one year -€5,079
down €5,079 (-59.0%), from €8,606 to €3,527
- Gross operating margin +€16,599
up €16,599 (+22.1%), from €75,277 to €91,877
- Taxes +€6,860
up €6,860 (+55.0%), from €12,467 to €19,327
- Financial income -€1,493
down €1,493 (-100.0%), from €1,493 to €1
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 | €119,640 | €128,595 | +€8,954 | +7.5% |
| Fixed assets | 21/28 | €1,723 | €837 | -€886 | -51.4% |
| Tangible fixed assets | 22/27 | €1,723 | €837 | -€886 | -51.4% |
| Furniture and vehicles | 24 | €1,723 | €837 | -€886 | -51.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €117,918 | €127,758 | +€9,840 | +8.3% |
| Amounts receivable within one year | 40/41 | €71,978 | €26,229 | -€45,750 | -63.6% |
| Trade receivables | 40 | €33,944 | €25,545 | -€8,398 | -24.7% |
| Other amounts receivable | 41 | €38,034 | €683 | -€37,351 | -98.2% |
| Cash at bank and in hand | 54/58 | €39,919 | €100,407 | +€60,488 | +152% |
| Deferred charges and accrued income | 490/1 | €6,021 | €1,122 | -€4,899 | -81.4% |
| Total equity and liabilities | 10/49 | €119,640 | €128,595 | +€8,954 | +7.5% |
| Equity | 10/15 | €32,107 | €1,000 | -€31,107 | -96.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,107 | €0 | -€31,107 | -100% |
| Distributable reserves | 133 | €31,107 | €0 | -€31,107 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,533 | €127,595 | +€40,061 | +45.8% |
| Amounts payable after more than one year | 17 | €8,606 | €3,527 | -€5,079 | -59.0% |
| Financial debts | 170/4 | €8,606 | €3,527 | -€5,079 | -59.0% |
| Amounts payable within one year | 42/48 | €78,927 | €124,067 | +€45,140 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €15,533 | €15,870 | +€337 | +2.2% |
| Trade debts | 44 | €8,105 | €21,799 | +€13,694 | +169% |
| Suppliers | 440/4 | €8,105 | €21,799 | +€13,694 | +169% |
| Taxes, remuneration and social security | 45 | €20,289 | €26,899 | +€6,610 | +32.6% |
| Taxes | 450/3 | €20,289 | €26,899 | +€6,610 | +32.6% |
| Other amounts payable | 47/48 | €35,000 | €59,499 | +€24,499 | +70.0% |
| Non-recurring operating income | 76A | €989 | €0 | -€989 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €811 | €886 | +€75 | +9.2% |
| Other operating charges | 640/8 | €36 | €751 | +€715 | +1,990% |
| Non-recurring operating charges | 66A | €18,650 | €0 | -€18,650 | -100% |
| Gross operating margin | 9900 | €75,277 | €91,877 | +€16,599 | +22.1% |
| Operating profit (loss) | 9901 | €55,781 | €90,240 | +€34,460 | +61.8% |
| Financial income | 75/76B | €1,493 | €1 | -€1,493 | -100.0% |
| Recurring financial income | 75 | €1,493 | €1 | -€1,493 | -100.0% |
| Financial charges | 65/66B | €1,889 | €2,785 | +€896 | +47.4% |
| Recurring financial charges | 65 | €1,889 | €2,785 | +€896 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €55,385 | €87,456 | +€32,071 | +57.9% |
| Income taxes | 67/77 | €12,467 | €19,327 | +€6,860 | +55.0% |
| Profit (loss) for the period | 9904 | €42,917 | €68,128 | +€25,211 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,917 | €68,128 | +€25,211 | +58.7% |
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 28 October 2026 via checked.be.