OBSIM: 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.
OBSIM
Largest movements
- Cash +€11,734
up €11,734 (+15.9%), from €73,825 to €85,559
mainly Debts after one year (+€24,755) and Depreciation (+€10,757)
- Tangible fixed assets -€10,757
down €10,757 (-6.5%), from €165,196 to €154,440
- Current investments +€6,000
new in 2024: €6,000
- Debts after one year +€24,755
new in 2024: €24,755
- Profit (loss) carried forward -€10,980
down €10,980 (-21.1%), from -€52,076 to -€63,056
- Current portion of long-term debt -€6,755
no longer reported in 2024 (was €6,755)
- Gross operating margin +€17,241
up €17,241, from -€17,241 to €0
- Turnover +€6,000
new in 2024: €6,000
- Purchases and services +€6,000
new in 2024: €6,000
- Other operating charges -€5,957
no longer reported in 2024 (was €5,957)
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 | €239,022 | €245,999 | +€6,978 | +2.9% |
| Fixed assets | 21/28 | €165,196 | €154,440 | -€10,757 | -6.5% |
| Tangible fixed assets | 22/27 | €165,196 | €154,440 | -€10,757 | -6.5% |
| Land and buildings | 22 | €165,196 | €154,440 | -€10,757 | -6.5% |
| Current assets | 29/58 | €73,825 | €91,559 | +€17,734 | +24.0% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €73,825 | €85,559 | +€11,734 | +15.9% |
| Total equity and liabilities | 10/49 | €239,022 | €245,999 | +€6,978 | +2.9% |
| Equity | 10/15 | €232,224 | €221,244 | -€10,980 | -4.7% |
| Contributions | 10/11 | €284,300 | €284,300 | = | 0.0% |
| Capital | 10 | €284,300 | €284,300 | = | 0.0% |
| Issued capital | 100 | €284,300 | €284,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,076 | -€63,056 | -€10,980 | -21.1% |
| Amounts payable | 17/49 | €6,798 | €24,755 | +€17,957 | +264.2% |
| Amounts payable after more than one year | 17 | - | €24,755 | +€24,755 | |
| Financial debts | 170/4 | - | €24,755 | +€24,755 | |
| Amounts payable within one year | 42/48 | €6,755 | - | -€6,755 | |
| Current portion of amounts payable after more than one year | 42 | €6,755 | - | -€6,755 | |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Turnover | 70 | - | €6,000 | +€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,851 | €10,757 | -€94 | -0.9% |
| Other operating charges | 640/8 | €5,957 | - | -€5,957 | |
| Gross operating margin | 9900 | -€17,241 | €0 | +€17,241 | |
| Operating profit (loss) | 9901 | -€34,048 | -€10,757 | +€23,292 | +68.4% |
| Financial charges | 65/66B | €393 | €223 | -€170 | -43.3% |
| Recurring financial charges | 65 | €393 | €223 | -€170 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,442 | -€10,980 | +€23,462 | +68.1% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€34,445 | -€10,980 | +€23,465 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,445 | -€10,980 | +€23,465 | +68.1% |
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 11 October 2026 via checked.be.