OBSIDIANE: what changed
Two fiscal 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.
OBSIDIANE
Largest movements
- Cash +€11,510
new in 2025: €11,510
mainly Net result for the year (+€29,772) and Tax, wage and social debts (+€4,765)
- Receivables within one year +€997
up €997 (+84.0%), from €1,187 to €2,184
- Profit (loss) carried forward +€13,272
up €13,272 (+25.0%), from -€53,185 to -€39,912
- Tax, wage and social debts +€4,765
up €4,765 (+357.7%), from €1,332 to €6,097
- Short-term financial debts -€4,058
no longer reported in 2025 (was €4,058)
- Trade debts -€2,325
down €2,325 (-82.1%), from €2,831 to €506
- Other debts +€1,004
up €1,004 (+3.3%), from €30,380 to €31,384
- Gross operating margin +€29,782
up €29,782 (+1099.4%), from €2,709 to €32,490
- Financial income +€7,249
up €7,249 (+724901.0%), from €1 to €7,250
- Other operating charges +€875
up €875 (+32.9%), from €2,660 to €3,534
- Financial charges -€472
down €472 (-60.4%), from €781 to €309
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 | €4,017 | €16,675 | +€12,658 | +315.1% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €1,317 | €13,975 | +€12,658 | +961.2% |
| Amounts receivable within one year | 40/41 | €1,187 | €2,184 | +€997 | +84.0% |
| Other amounts receivable | 41 | €1,187 | €2,184 | +€997 | +84.0% |
| Cash at bank and in hand | 54/58 | - | €11,510 | +€11,510 | |
| Deferred charges and accrued income | 490/1 | €130 | €282 | +€152 | +116.8% |
| Total equity and liabilities | 10/49 | €4,017 | €16,675 | +€12,658 | +315.1% |
| Equity | 10/15 | -€34,585 | -€21,312 | +€13,272 | +38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€53,185 | -€39,912 | +€13,272 | +25.0% |
| Amounts payable | 17/49 | €38,601 | €37,987 | -€614 | -1.6% |
| Amounts payable within one year | 42/48 | €38,601 | €37,987 | -€614 | -1.6% |
| Financial debts | 43 | €4,058 | - | -€4,058 | |
| Credit institutions | 430/8 | €4,058 | - | -€4,058 | |
| Trade debts | 44 | €2,831 | €506 | -€2,325 | -82.1% |
| Suppliers | 440/4 | €2,831 | €506 | -€2,325 | -82.1% |
| Taxes, remuneration and social security | 45 | €1,332 | €6,097 | +€4,765 | +357.7% |
| Taxes | 450/3 | €1,332 | €6,097 | +€4,765 | +357.7% |
| Other amounts payable | 47/48 | €30,380 | €31,384 | +€1,004 | +3.3% |
| Other operating charges | 640/8 | €2,660 | €3,534 | +€875 | +32.9% |
| Gross operating margin | 9900 | €2,709 | €32,490 | +€29,782 | +1099.4% |
| Operating profit (loss) | 9901 | €49 | €28,956 | +€28,907 | +58480.0% |
| Financial income | 75/76B | €1 | €7,250 | +€7,249 | +724901.0% |
| Recurring financial income | 75 | €1 | €7,250 | +€7,249 | +724901.0% |
| Financial charges | 65/66B | €781 | €309 | -€472 | -60.4% |
| Recurring financial charges | 65 | €781 | €309 | -€472 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | -€731 | €35,897 | +€36,628 | |
| Income taxes | 67/77 | €5,861 | €6,124 | +€264 | +4.5% |
| Profit (loss) for the period | 9904 | -€6,592 | €29,772 | +€36,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,592 | €29,772 | +€36,364 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.