OBS Consult: 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.
OBS Consult
Largest movements
- Tangible fixed assets -€24,015
down €24,015 (-6.9%), from €349,410 to €325,395
of which Land and buildings: -€26,674
- Cash +€11,815
up €11,815 (+55.8%), from €21,189 to €33,004
mainly Depreciation (+€32,827) and Trade debts (+€3,711)
- Debts after one year -€23,397
down €23,397 (-27.4%), from €85,399 to €62,002
- Gross operating margin +€20,181
up €20,181 (+91.8%), from €21,975 to €42,156
- Depreciation +€3,637
up €3,637 (+12.5%), from €29,191 to €32,827
- Other operating charges +€706
up €706 (+18.1%), from €3,901 to €4,607
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.
Cash bridge derived
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 | €440,483 | €426,052 | -€14,431 | -3.3% |
| Fixed assets | 21/28 | €407,043 | €378,911 | -€28,132 | -6.9% |
| Intangible fixed assets | 21 | €57,633 | €53,517 | -€4,117 | -7.1% |
| Tangible fixed assets | 22/27 | €349,410 | €325,395 | -€24,015 | -6.9% |
| Land and buildings | 22 | €345,294 | €318,620 | -€26,674 | -7.7% |
| Furniture and vehicles | 24 | €4,116 | €6,775 | +€2,658 | +64.6% |
| Current assets | 29/58 | €33,440 | €47,141 | +€13,701 | +41.0% |
| Amounts receivable within one year | 40/41 | €8,207 | €9,441 | +€1,234 | +15.0% |
| Trade receivables | 40 | €8,207 | €9,441 | +€1,234 | +15.0% |
| Cash at bank and in hand | 54/58 | €21,189 | €33,004 | +€11,815 | +55.8% |
| Deferred charges and accrued income | 490/1 | €4,044 | €4,696 | +€652 | +16.1% |
| Total equity and liabilities | 10/49 | €440,483 | €426,052 | -€14,431 | -3.3% |
| Equity | 10/15 | €251,947 | €252,800 | +€853 | +0.3% |
| Contributions | 10/11 | €67,950 | €67,950 | = | 0.0% |
| Reserves | 13 | €216,918 | €216,918 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €215,058 | €215,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,921 | -€32,068 | +€853 | +2.6% |
| Amounts payable | 17/49 | €188,536 | €173,252 | -€15,284 | -8.1% |
| Amounts payable after more than one year | 17 | €85,399 | €62,002 | -€23,397 | -27.4% |
| Financial debts | 170/4 | €85,399 | €62,002 | -€23,397 | -27.4% |
| Amounts payable within one year | 42/48 | €103,138 | €111,251 | +€8,113 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €22,217 | €23,397 | +€1,180 | +5.3% |
| Financial debts | 43 | - | €2,800 | +€2,800 | |
| Other loans | 439 | - | €2,800 | +€2,800 | |
| Trade debts | 44 | €3,460 | €7,171 | +€3,711 | +107.3% |
| Suppliers | 440/4 | €3,460 | €7,171 | +€3,711 | +107.3% |
| Advances received on contracts in progress | 46 | €532 | €532 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,514 | €687 | -€2,827 | -80.5% |
| Taxes | 450/3 | €3,514 | €687 | -€2,827 | -80.5% |
| Other amounts payable | 47/48 | €73,415 | €76,663 | +€3,249 | +4.4% |
| Non-recurring operating income | 76A | - | €5,200 | +€5,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,191 | €32,827 | +€3,637 | +12.5% |
| Other operating charges | 640/8 | €3,901 | €4,607 | +€706 | +18.1% |
| Gross operating margin | 9900 | €21,975 | €42,156 | +€20,181 | +91.8% |
| Operating profit (loss) | 9901 | -€11,117 | €4,721 | +€15,838 | |
| Financial income | 75/76B | €475 | €185 | -€290 | -61.0% |
| Recurring financial income | 75 | €475 | €185 | -€290 | -61.0% |
| Financial charges | 65/66B | €3,757 | €3,531 | -€226 | -6.0% |
| Recurring financial charges | 65 | €3,757 | €3,531 | -€226 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,399 | €1,375 | +€15,774 | |
| Income taxes | 67/77 | €510 | €522 | +€11 | +2.2% |
| Profit (loss) for the period | 9904 | -€14,910 | €853 | +€15,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,910 | €853 | +€15,763 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.