OBSIDENDAM: 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.
OBSIDENDAM
Largest movements
- Tangible fixed assets -€19,851
down €19,851 (-5.4%), from €370,033 to €350,182
- Receivables within one year +€3,988
up €3,988 (+21.7%), from €18,395 to €22,382
of which Trade receivables: +€3,957
- Profit (loss) carried forward -€89,602
down €89,602 (-61.4%), from -€145,865 to -€235,467
- Other debts +€76,306
up €76,306 (+79.0%), from €96,553 to €172,859
- Debts after one year -€19,854
down €19,854 (-5.3%), from €375,192 to €355,338
of which Financial debts: -€19,854
- Trade debts +€14,452
up €14,452 (+37.9%), from €38,121 to €52,572
- Other operating charges +€17,691
up €17,691 (+166.5%), from €10,626 to €28,316
- Gross operating margin -€16,870
down €16,870 (-799.5%), from -€2,110 to -€18,980
- Financial charges -€1,225
down €1,225 (-5.2%), from €23,761 to €22,536
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 | €389,986 | €373,791 | -€16,195 | -4.2% |
| Fixed assets | 21/28 | €370,633 | €350,782 | -€19,851 | -5.4% |
| Tangible fixed assets | 22/27 | €370,033 | €350,182 | -€19,851 | -5.4% |
| Land and buildings | 22 | €370,033 | €350,182 | -€19,851 | -5.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €19,354 | €23,009 | +€3,655 | +18.9% |
| Amounts receivable within one year | 40/41 | €18,395 | €22,382 | +€3,988 | +21.7% |
| Trade receivables | 40 | €17,078 | €21,035 | +€3,957 | +23.2% |
| Other amounts receivable | 41 | €1,317 | €1,348 | +€31 | +2.3% |
| Cash at bank and in hand | 54/58 | €731 | €626 | -€105 | -14.3% |
| Deferred charges and accrued income | 490/1 | €228 | - | -€228 | |
| Total equity and liabilities | 10/49 | €389,986 | €373,791 | -€16,195 | -4.2% |
| Equity | 10/15 | -€138,774 | -€228,376 | -€89,602 | -64.6% |
| Contributions | 10/11 | €7,091 | €7,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,865 | -€235,467 | -€89,602 | -61.4% |
| Amounts payable | 17/49 | €528,761 | €602,167 | +€73,407 | +13.9% |
| Amounts payable after more than one year | 17 | €375,192 | €355,338 | -€19,854 | -5.3% |
| Financial debts | 170/4 | €372,002 | €352,148 | -€19,854 | -5.3% |
| Other amounts payable | 178/9 | €3,190 | €3,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,569 | €245,285 | +€91,717 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | €18,895 | €19,854 | +€959 | +5.1% |
| Trade debts | 44 | €38,121 | €52,572 | +€14,452 | +37.9% |
| Suppliers | 440/4 | €38,121 | €52,572 | +€14,452 | +37.9% |
| Other amounts payable | 47/48 | €96,553 | €172,859 | +€76,306 | +79.0% |
| Accrued charges and deferred income | 492/3 | - | €1,544 | +€1,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,852 | €19,851 | -€1 | 0.0% |
| Other operating charges | 640/8 | €10,626 | €28,316 | +€17,691 | +166.5% |
| Gross operating margin | 9900 | -€2,110 | -€18,980 | -€16,870 | -799.5% |
| Operating profit (loss) | 9901 | -€32,588 | -€67,147 | -€34,559 | -106.0% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €23,761 | €22,536 | -€1,225 | -5.2% |
| Recurring financial charges | 65 | €23,761 | €22,536 | -€1,225 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€56,349 | -€89,602 | -€33,254 | -59.0% |
| Profit (loss) for the period | 9904 | -€56,349 | -€89,602 | -€33,254 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,349 | -€89,602 | -€33,254 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.