Obruni: 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.
Obruni
Largest movements
- Cash -€135,788
down €135,788 (-49.2%), from €275,803 to €140,015
mainly Contributions, distributions and other (-€478,165) and Investment in fixed assets (net) (-€16,885)
- Receivables after one year -€123,768
down €123,768 (-100%), from €123,768 to €0
- Receivables within one year -€45,329
down €45,329 (-74.4%), from €60,899 to €15,571
of which Trade receivables: -€37,366
- Reserves -€379,086
down €379,086 (-94.0%), from €403,165 to €24,080
- Tax, wage and social debts +€47,486
up €47,486 (+51.5%), from €92,176 to €139,661
of which Taxes: +€42,827
- Other debts +€39,173
new in 2025: €39,173
- Debts after one year -€13,292
down €13,292 (-92.3%), from €14,406 to €1,114
- Gross operating margin -€42,835
down €42,835 (-21.8%), from €196,529 to €153,694
- Taxes -€12,348
down €12,348 (-29.3%), from €42,149 to €29,801
- Financial income -€4,821
down €4,821 (-100%), from €4,821 to €0
- Depreciation +€4,553
up €4,553 (+26.4%), from €17,265 to €21,819
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 | €532,066 | €225,244 | -€306,822 | -57.7% |
| Fixed assets | 21/28 | €71,596 | €66,662 | -€4,934 | -6.9% |
| Tangible fixed assets | 22/27 | €71,596 | €66,662 | -€4,934 | -6.9% |
| Plant, machinery and equipment | 23 | - | €2,639 | +€2,639 | |
| Furniture and vehicles | 24 | €36,300 | €32,335 | -€3,966 | -10.9% |
| Other tangible fixed assets | 26 | €35,295 | €31,688 | -€3,608 | -10.2% |
| Current assets | 29/58 | €460,470 | €158,582 | -€301,888 | -65.6% |
| Amounts receivable after more than one year | 29 | €123,768 | €0 | -€123,768 | -100% |
| Other amounts receivable | 291 | €123,768 | €0 | -€123,768 | -100% |
| Amounts receivable within one year | 40/41 | €60,899 | €15,571 | -€45,329 | -74.4% |
| Trade receivables | 40 | €52,738 | €15,372 | -€37,366 | -70.9% |
| Other amounts receivable | 41 | €8,162 | €199 | -€7,963 | -97.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €275,803 | €140,015 | -€135,788 | -49.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,997 | +€2,997 | |
| Total equity and liabilities | 10/49 | €532,066 | €225,244 | -€306,822 | -57.7% |
| Equity | 10/15 | €404,965 | €25,880 | -€379,086 | -93.6% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €403,165 | €24,080 | -€379,086 | -94.0% |
| Distributable reserves | 133 | €403,165 | €24,080 | -€379,086 | -94.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €127,100 | €199,364 | +€72,264 | +56.9% |
| Amounts payable after more than one year | 17 | €14,406 | €1,114 | -€13,292 | -92.3% |
| Financial debts | 170/4 | €14,406 | €1,114 | -€13,292 | -92.3% |
| Amounts payable within one year | 42/48 | €112,694 | €196,426 | +€83,732 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | €13,138 | €13,292 | +€154 | +1.2% |
| Trade debts | 44 | €7,381 | €4,300 | -€3,081 | -41.7% |
| Suppliers | 440/4 | €7,381 | €4,300 | -€3,081 | -41.7% |
| Taxes, remuneration and social security | 45 | €92,176 | €139,661 | +€47,486 | +51.5% |
| Taxes | 450/3 | €89,847 | €132,674 | +€42,827 | +47.7% |
| Remuneration and social security | 454/9 | €2,329 | €6,988 | +€4,659 | +200% |
| Other amounts payable | 47/48 | - | €39,173 | +€39,173 | |
| Accrued charges and deferred income | 492/3 | - | €1,824 | +€1,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,265 | €21,819 | +€4,553 | +26.4% |
| Other operating charges | 640/8 | €1,167 | €961 | -€206 | -17.6% |
| Gross operating margin | 9900 | €196,529 | €153,694 | -€42,835 | -21.8% |
| Operating profit (loss) | 9901 | €178,096 | €130,914 | -€47,182 | -26.5% |
| Financial income | 75/76B | €4,821 | €0 | -€4,821 | -100% |
| Recurring financial income | 75 | €4,821 | €0 | -€4,821 | -100% |
| Financial charges | 65/66B | €2,411 | €2,033 | -€377 | -15.7% |
| Recurring financial charges | 65 | €2,411 | €2,033 | -€377 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €180,507 | €128,881 | -€51,627 | -28.6% |
| Income taxes | 67/77 | €42,149 | €29,801 | -€12,348 | -29.3% |
| Profit (loss) for the period | 9904 | €138,358 | €99,080 | -€39,278 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138,358 | €99,080 | -€39,278 | -28.4% |
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 15 October 2026 via checked.be.