OBSIDIAN IT CONSULTING: 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 IT CONSULTING
Largest movements
- Current investments -€49,757
down €49,757 (-76.5%), from €65,000 to €15,243
- Receivables within one year -€11,115
down €11,115 (-92.6%), from €11,998 to €882
- Tangible fixed assets -€1,701
down €1,701 (-45.6%), from €3,735 to €2,034
- Profit (loss) carried forward -€35,499
down €35,499, from €19 to -€35,480
- Tax, wage and social debts -€26,306
down €26,306 (-91.1%), from €28,871 to €2,565
- Gross operating margin -€110,983
down €110,983, from €76,232 to -€34,752
- Taxes -€20,565
no longer reported in 2025 (was €20,565)
- Financial income +€1,568
new in 2025: €1,568
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 | €138,782 | €75,875 | -€62,907 | -45.3% |
| Fixed assets | 21/28 | €3,735 | €2,034 | -€1,701 | -45.6% |
| Tangible fixed assets | 22/27 | €3,735 | €2,034 | -€1,701 | -45.6% |
| Furniture and vehicles | 24 | €3,735 | €2,034 | -€1,701 | -45.6% |
| Current assets | 29/58 | €135,047 | €73,842 | -€61,205 | -45.3% |
| Amounts receivable within one year | 40/41 | €11,998 | €882 | -€11,115 | -92.6% |
| Trade receivables | 40 | €11,998 | €882 | -€11,115 | -92.6% |
| Current investments | 50/53 | €65,000 | €15,243 | -€49,757 | -76.5% |
| Cash at bank and in hand | 54/58 | €57,693 | €57,310 | -€382 | -0.7% |
| Deferred charges and accrued income | 490/1 | €357 | €407 | +€50 | +13.9% |
| Total equity and liabilities | 10/49 | €138,782 | €75,875 | -€62,907 | -45.3% |
| Equity | 10/15 | €104,789 | €69,290 | -€35,499 | -33.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €104,270 | €104,270 | = | 0.0% |
| Distributable reserves | 133 | €104,270 | €104,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19 | -€35,480 | -€35,499 | |
| Amounts payable | 17/49 | €33,993 | €6,585 | -€27,407 | -80.6% |
| Amounts payable within one year | 42/48 | €33,993 | €6,585 | -€27,407 | -80.6% |
| Trade debts | 44 | €743 | €753 | +€11 | +1.4% |
| Suppliers | 440/4 | €743 | €753 | +€11 | +1.4% |
| Taxes, remuneration and social security | 45 | €28,871 | €2,565 | -€26,306 | -91.1% |
| Taxes | 450/3 | €28,871 | €2,565 | -€26,306 | -91.1% |
| Other amounts payable | 47/48 | €4,379 | €3,267 | -€1,112 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,530 | €1,701 | +€171 | +11.2% |
| Other operating charges | 640/8 | €774 | €46 | -€728 | -94.1% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €76,232 | -€34,752 | -€110,983 | |
| Operating profit (loss) | 9901 | €73,928 | -€36,699 | -€110,627 | |
| Financial income | 75/76B | - | €1,568 | +€1,568 | |
| Recurring financial income | 75 | - | €1,568 | +€1,568 | |
| Financial charges | 65/66B | €83 | €368 | +€285 | +342% |
| Recurring financial charges | 65 | €83 | €368 | +€285 | +342% |
| Profit (loss) for the period before taxes | 9903 | €73,844 | -€35,499 | -€109,344 | |
| Income taxes | 67/77 | €20,565 | - | -€20,565 | |
| Profit (loss) for the period | 9904 | €53,279 | -€35,499 | -€88,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,279 | -€35,499 | -€88,778 |
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 22 October 2026 via checked.be.