OBRONI: what changed
Two fiscal 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.
OBRONI
Largest movements
- Cash -€2,880
down €2,880 (-29.5%), from €9,765 to €6,885
mainly Other debts (-€15,964) and Trade debts (-€3,774)
- Deferred charges and accrued income -€1,339
down €1,339 (-49.2%), from €2,722 to €1,383
- Receivables within one year -€1,075
down €1,075 (-21.5%), from €4,991 to €3,916
of which Trade receivables: -€1,500
- Tangible fixed assets -€450
down €450 (-45.2%), from €995 to €546
- Other debts -€15,964
no longer reported in 2024 (was €15,964)
- Profit (loss) carried forward +€10,027
up €10,027 (+43.4%), from -€23,081 to -€13,054
- Tax, wage and social debts +€3,968
up €3,968 (+211.0%), from €1,881 to €5,848
- Trade debts -€3,774
down €3,774 (-73.9%), from €5,110 to €1,336
- Gross operating margin +€6,471
up €6,471 (+103.0%), from €6,281 to €12,751
- Depreciation -€1,634
down €1,634 (-78.4%), from €2,084 to €450
- Taxes +€1,253
up €1,253 (+952.5%), from €132 to €1,384
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.
Cash bridge derived
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 | €18,474 | €12,730 | -€5,744 | -31.1% |
| Fixed assets | 21/28 | €995 | €546 | -€450 | -45.2% |
| Tangible fixed assets | 22/27 | €995 | €546 | -€450 | -45.2% |
| Furniture and vehicles | 24 | €995 | €546 | -€450 | -45.2% |
| Current assets | 29/58 | €17,479 | €12,184 | -€5,294 | -30.3% |
| Amounts receivable within one year | 40/41 | €4,991 | €3,916 | -€1,075 | -21.5% |
| Trade receivables | 40 | €4,785 | €3,285 | -€1,500 | -31.3% |
| Other amounts receivable | 41 | €206 | €631 | +€425 | +206.0% |
| Cash at bank and in hand | 54/58 | €9,765 | €6,885 | -€2,880 | -29.5% |
| Deferred charges and accrued income | 490/1 | €2,722 | €1,383 | -€1,339 | -49.2% |
| Total equity and liabilities | 10/49 | €18,474 | €12,730 | -€5,744 | -31.1% |
| Equity | 10/15 | -€4,481 | €5,546 | +€10,027 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,081 | -€13,054 | +€10,027 | +43.4% |
| Amounts payable | 17/49 | €22,955 | €7,184 | -€15,771 | -68.7% |
| Amounts payable within one year | 42/48 | €22,955 | €7,184 | -€15,771 | -68.7% |
| Trade debts | 44 | €5,110 | €1,336 | -€3,774 | -73.9% |
| Suppliers | 440/4 | €5,110 | €1,336 | -€3,774 | -73.9% |
| Taxes, remuneration and social security | 45 | €1,881 | €5,848 | +€3,968 | +211.0% |
| Taxes | 450/3 | €1,881 | €5,848 | +€3,968 | +211.0% |
| Other amounts payable | 47/48 | €15,964 | - | -€15,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,084 | €450 | -€1,634 | -78.4% |
| Other operating charges | 640/8 | €804 | €696 | -€108 | -13.5% |
| Gross operating margin | 9900 | €6,281 | €12,751 | +€6,471 | +103.0% |
| Operating profit (loss) | 9901 | €3,392 | €11,606 | +€8,214 | +242.1% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €236 | €200 | -€36 | -15.1% |
| Recurring financial charges | 65 | €236 | €200 | -€36 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €3,156 | €11,411 | +€8,255 | +261.5% |
| Income taxes | 67/77 | €132 | €1,384 | +€1,253 | +952.5% |
| Profit (loss) for the period | 9904 | €3,025 | €10,027 | +€7,002 | +231.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,025 | €10,027 | +€7,002 | +231.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.