OBSIMMO: 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.
OBSIMMO
Largest movements
- Cash -€5,118
down €5,118 (-15.2%), from €33,742 to €28,625
mainly Net result for the year (-€14,907) and Tax, wage and social debts (-€1,184)
- Receivables within one year -€3,978
down €3,978 (-78.0%), from €5,099 to €1,121
of which Other amounts receivable: -€4,735
- Receivables after one year -€3,300
down €3,300 (-18.7%), from €17,694 to €14,394
- Profit (loss) carried forward -€14,907
down €14,907, from €1,923 to -€12,984
- Other debts +€1,861
up €1,861 (+57.5%), from €3,239 to €5,100
- Trade debts +€1,622
up €1,622 (+5.7%), from €28,387 to €30,009
- Tax, wage and social debts -€1,184
down €1,184 (-25.8%), from €4,598 to €3,414
- Gross operating margin -€13,539
down €13,539, from €3,458 to -€10,081
- Other operating charges +€2,291
up €2,291 (+811%), from €283 to €2,574
- Financial charges +€1,852
up €1,852 (+719%), from €258 to €2,109
- Taxes -€895
down €895 (-84.3%), from €1,061 to €166
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 | €56,747 | €44,140 | -€12,607 | -22.2% |
| Current assets | 29/58 | €56,747 | €44,140 | -€12,607 | -22.2% |
| Amounts receivable after more than one year | 29 | €17,694 | €14,394 | -€3,300 | -18.7% |
| Other amounts receivable | 291 | €17,694 | €14,394 | -€3,300 | -18.7% |
| Amounts receivable within one year | 40/41 | €5,099 | €1,121 | -€3,978 | -78.0% |
| Trade receivables | 40 | €253 | €1,011 | +€758 | +299% |
| Other amounts receivable | 41 | €4,846 | €110 | -€4,735 | -97.7% |
| Cash at bank and in hand | 54/58 | €33,742 | €28,625 | -€5,118 | -15.2% |
| Deferred charges and accrued income | 490/1 | €212 | €0 | -€212 | -100% |
| Total equity and liabilities | 10/49 | €56,747 | €44,140 | -€12,607 | -22.2% |
| Equity | 10/15 | €20,523 | €5,616 | -€14,907 | -72.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,923 | -€12,984 | -€14,907 | |
| Amounts payable | 17/49 | €36,224 | €38,523 | +€2,300 | +6.3% |
| Amounts payable within one year | 42/48 | €36,224 | €38,523 | +€2,300 | +6.3% |
| Trade debts | 44 | €28,387 | €30,009 | +€1,622 | +5.7% |
| Suppliers | 440/4 | €28,387 | €30,009 | +€1,622 | +5.7% |
| Taxes, remuneration and social security | 45 | €4,598 | €3,414 | -€1,184 | -25.8% |
| Taxes | 450/3 | €4,598 | €3,414 | -€1,184 | -25.8% |
| Other amounts payable | 47/48 | €3,239 | €5,100 | +€1,861 | +57.5% |
| Other operating charges | 640/8 | €283 | €2,574 | +€2,291 | +811% |
| Gross operating margin | 9900 | €3,458 | -€10,081 | -€13,539 | |
| Operating profit (loss) | 9901 | €3,176 | -€12,655 | -€15,830 | |
| Financial income | 75/76B | €66 | €23 | -€42 | -64.5% |
| Recurring financial income | 75 | €66 | €23 | -€42 | -64.5% |
| Financial charges | 65/66B | €258 | €2,109 | +€1,852 | +719% |
| Recurring financial charges | 65 | €258 | €2,109 | +€1,852 | +719% |
| Profit (loss) for the period before taxes | 9903 | €2,984 | -€14,741 | -€17,724 | |
| Income taxes | 67/77 | €1,061 | €166 | -€895 | -84.3% |
| Profit (loss) for the period | 9904 | €1,923 | -€14,907 | -€16,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,923 | -€14,907 | -€16,830 |
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 17 October 2026 via checked.be.