OBSIDIUM: 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.
OBSIDIUM
Largest movements
- Cash -€11,583
down €11,583 (-20.5%), from €56,509 to €44,926
mainly Trade debts (-€7,900) and Net result for the year (-€4,580)
- Receivables within one year -€1,359
down €1,359 (-6.4%), from €21,205 to €19,845
of which Trade receivables: -€11,600
- Trade debts -€7,900
down €7,900 (-86.8%), from €9,106 to €1,206
- Profit (loss) carried forward -€4,580
down €4,580 (-7.0%), from €65,472 to €60,892
- Tax, wage and social debts -€1,075
down €1,075 (-4.1%), from €26,240 to €25,164
of which Taxes: -€1,075
- Gross operating margin -€87,231
down €87,231 (-99.6%), from €87,580 to €349
- Taxes -€16,984
down €16,984 (-99.0%), from €17,155 to €172
- Other operating charges -€981
down €981 (-71.7%), from €1,368 to €387
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 | €105,318 | €91,763 | -€13,555 | -12.9% |
| Fixed assets | 21/28 | €2,084 | €1,318 | -€766 | -36.8% |
| Tangible fixed assets | 22/27 | €2,084 | €1,318 | -€766 | -36.8% |
| Furniture and vehicles | 24 | €2,084 | €1,318 | -€766 | -36.8% |
| Current assets | 29/58 | €103,234 | €90,445 | -€12,789 | -12.4% |
| Amounts receivable within one year | 40/41 | €21,205 | €19,845 | -€1,359 | -6.4% |
| Trade receivables | 40 | €18,812 | €7,212 | -€11,600 | -61.7% |
| Other amounts receivable | 41 | €2,392 | €12,633 | +€10,241 | +428.1% |
| Cash at bank and in hand | 54/58 | €56,509 | €44,926 | -€11,583 | -20.5% |
| Deferred charges and accrued income | 490/1 | €25,520 | €25,673 | +€153 | +0.6% |
| Total equity and liabilities | 10/49 | €105,318 | €91,763 | -€13,555 | -12.9% |
| Equity | 10/15 | €69,972 | €65,392 | -€4,580 | -6.5% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,472 | €60,892 | -€4,580 | -7.0% |
| Amounts payable | 17/49 | €35,346 | €26,371 | -€8,975 | -25.4% |
| Amounts payable within one year | 42/48 | €35,346 | €26,371 | -€8,975 | -25.4% |
| Trade debts | 44 | €9,106 | €1,206 | -€7,900 | -86.8% |
| Suppliers | 440/4 | €9,106 | €1,206 | -€7,900 | -86.8% |
| Taxes, remuneration and social security | 45 | €26,240 | €25,164 | -€1,075 | -4.1% |
| Taxes | 450/3 | €24,140 | €23,064 | -€1,075 | -4.5% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €766 | +€552 | +257.8% |
| Other operating charges | 640/8 | €1,368 | €387 | -€981 | -71.7% |
| Gross operating margin | 9900 | €87,580 | €349 | -€87,231 | -99.6% |
| Operating profit (loss) | 9901 | €85,997 | -€804 | -€86,801 | |
| Financial income | 75/76B | €6 | €642 | +€636 | +10327.3% |
| Recurring financial income | 75 | €6 | €642 | +€636 | +10327.3% |
| Financial charges | 65/66B | €3,376 | €4,246 | +€870 | +25.8% |
| Recurring financial charges | 65 | €3,376 | €4,246 | +€870 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €82,627 | -€4,408 | -€87,035 | |
| Income taxes | 67/77 | €17,155 | €172 | -€16,984 | -99.0% |
| Profit (loss) for the period | 9904 | €65,472 | -€4,580 | -€70,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,472 | -€4,580 | -€70,052 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.