OBSIDIAN ELECTRONICS: 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.
OBSIDIAN ELECTRONICS
Largest movements
- Cash +€32,746
up €32,746 (+72.1%), from €45,409 to €78,155
mainly Net result for the year (+€30,345) and Tax, wage and social debts (+€4,369)
- Receivables within one year +€1,422
up €1,422 (+6.1%), from €23,259 to €24,681
of which Trade receivables: +€4,007
- Profit (loss) carried forward +€30,345
up €30,345 (+50.9%), from €59,628 to €89,973
- Tax, wage and social debts +€4,369
up €4,369 (+78.4%), from €5,576 to €9,945
- Gross operating margin -€3,939
down €3,939 (-8.6%), from €45,681 to €41,743
- Taxes -€1,092
down €1,092 (-11.6%), from €9,411 to €8,319
- Financial income -€886
down €886 (-91.6%), from €967 to €81
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 | €72,851 | €107,575 | +€34,724 | +47.7% |
| Fixed assets | 21/28 | €2,252 | €2,719 | +€466 | +20.7% |
| Tangible fixed assets | 22/27 | €2,197 | €2,664 | +€466 | +21.2% |
| Furniture and vehicles | 24 | €2,197 | €2,664 | +€466 | +21.2% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €70,599 | €104,857 | +€34,258 | +48.5% |
| Amounts receivable within one year | 40/41 | €23,259 | €24,681 | +€1,422 | +6.1% |
| Trade receivables | 40 | €9,517 | €13,524 | +€4,007 | +42.1% |
| Other amounts receivable | 41 | €13,742 | €11,157 | -€2,585 | -18.8% |
| Cash at bank and in hand | 54/58 | €45,409 | €78,155 | +€32,746 | +72.1% |
| Deferred charges and accrued income | 490/1 | €1,931 | €2,021 | +€90 | +4.7% |
| Total equity and liabilities | 10/49 | €72,851 | €107,575 | +€34,724 | +47.7% |
| Equity | 10/15 | €62,628 | €92,973 | +€30,345 | +48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,628 | €89,973 | +€30,345 | +50.9% |
| Amounts payable | 17/49 | €10,223 | €14,602 | +€4,379 | +42.8% |
| Amounts payable within one year | 42/48 | €10,223 | €14,602 | +€4,379 | +42.8% |
| Trade debts | 44 | €3,788 | €3,346 | -€442 | -11.7% |
| Suppliers | 440/4 | €3,788 | €3,346 | -€442 | -11.7% |
| Taxes, remuneration and social security | 45 | €5,576 | €9,945 | +€4,369 | +78.4% |
| Taxes | 450/3 | €5,576 | €9,945 | +€4,369 | +78.4% |
| Other amounts payable | 47/48 | €859 | €1,310 | +€451 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €540 | +€416 | +333.1% |
| Gross operating margin | 9900 | €45,681 | €41,743 | -€3,939 | -8.6% |
| Operating profit (loss) | 9901 | €45,557 | €41,202 | -€4,355 | -9.6% |
| Financial income | 75/76B | €967 | €81 | -€886 | -91.6% |
| Recurring financial income | 75 | €967 | €81 | -€886 | -91.6% |
| Financial charges | 65/66B | €2,206 | €2,619 | +€413 | +18.7% |
| Recurring financial charges | 65 | €2,206 | €2,619 | +€413 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €44,318 | €38,665 | -€5,654 | -12.8% |
| Income taxes | 67/77 | €9,411 | €8,319 | -€1,092 | -11.6% |
| Profit (loss) for the period | 9904 | €34,907 | €30,345 | -€4,562 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,907 | €30,345 | -€4,562 | -13.1% |
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 9 October 2026 via checked.be.