OBRIT CONSULTING: 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.
OBRIT CONSULTING
Largest movements
- Cash -€5,273
down €5,273 (-6.6%), from €80,319 to €75,046
mainly Contributions, distributions and other (-€130,081) and Current portion of long-term debt (-€6,777)
- Deferred charges and accrued income +€2,306
up €2,306 (+530%), from €435 to €2,741
- Profit (loss) carried forward -€63,513
no longer reported in 2025 (was €63,513)
- Other debts +€56,582
new in 2025: €56,582
- Tax, wage and social debts +€10,378
up €10,378 (+115%), from €9,046 to €19,424
- Current portion of long-term debt -€6,777
no longer reported in 2025 (was €6,777)
- Gross operating margin +€3,337
up €3,337 (+4.0%), from €83,399 to €86,736
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 | €99,796 | €97,114 | -€2,682 | -2.7% |
| Fixed assets | 21/28 | €2,587 | €3,128 | +€541 | +20.9% |
| Tangible fixed assets | 22/27 | €1,807 | €2,348 | +€541 | +29.9% |
| Furniture and vehicles | 24 | €1,807 | €2,348 | +€541 | +29.9% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €97,209 | €93,986 | -€3,223 | -3.3% |
| Amounts receivable within one year | 40/41 | €16,455 | €16,199 | -€256 | -1.6% |
| Trade receivables | 40 | €15,568 | €16,106 | +€538 | +3.5% |
| Other amounts receivable | 41 | €887 | €93 | -€794 | -89.5% |
| Cash at bank and in hand | 54/58 | €80,319 | €75,046 | -€5,273 | -6.6% |
| Deferred charges and accrued income | 490/1 | €435 | €2,741 | +€2,306 | +530% |
| Total equity and liabilities | 10/49 | €99,796 | €97,114 | -€2,682 | -2.7% |
| Equity | 10/15 | €83,973 | €20,460 | -€63,513 | -75.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,513 | - | -€63,513 | |
| Amounts payable | 17/49 | €15,823 | €76,654 | +€60,831 | +384% |
| Amounts payable within one year | 42/48 | €15,823 | €76,654 | +€60,831 | +384% |
| Current portion of amounts payable after more than one year | 42 | €6,777 | - | -€6,777 | |
| Trade debts | 44 | - | €648 | +€648 | |
| Suppliers | 440/4 | - | €648 | +€648 | |
| Taxes, remuneration and social security | 45 | €9,046 | €19,424 | +€10,378 | +115% |
| Taxes | 450/3 | €9,046 | €19,424 | +€10,378 | +115% |
| Other amounts payable | 47/48 | - | €56,582 | +€56,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €937 | -€153 | -14.0% |
| Other operating charges | 640/8 | €485 | €501 | +€16 | +3.3% |
| Gross operating margin | 9900 | €83,399 | €86,736 | +€3,337 | +4.0% |
| Operating profit (loss) | 9901 | €81,824 | €85,298 | +€3,474 | +4.2% |
| Financial charges | 65/66B | €1,404 | €1,085 | -€319 | -22.7% |
| Recurring financial charges | 65 | €1,404 | €1,085 | -€319 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €80,420 | €84,213 | +€3,793 | +4.7% |
| Income taxes | 67/77 | €16,907 | €17,645 | +€738 | +4.4% |
| Profit (loss) for the period | 9904 | €63,513 | €66,568 | +€3,055 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,513 | €66,568 | +€3,055 | +4.8% |
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 26 October 2026 via checked.be.