OBT: 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.
OBT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€59,735
down €59,735 (-72.1%), from €82,827 to €23,091
- Profit (loss) carried forward +€47,020
up €47,020 (+55.3%), from -€85,061 to -€38,041
- Tax, wage and social debts +€12,730
up €12,730 (+7179.2%), from €177 to €12,907
- Other debts -€305
down €305 (-100.0%), from €305 to €0
- Trade debts +€290
up €290 (+20.0%), from €1,452 to €1,742
- Gross operating margin +€61,443
up €61,443, from -€1,452 to €59,991
- Taxes +€12,907
new in 2025: €12,907
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,300 | €18,300 | = | 0.0% |
| Current assets | 29/58 | €18,300 | €18,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,300 | €18,300 | = | 0.0% |
| Trade receivables | 40 | €18,300 | €18,300 | = | 0.0% |
| Total equity and liabilities | 10/49 | €18,300 | €18,300 | = | 0.0% |
| Equity | 10/15 | -€66,461 | -€19,441 | +€47,020 | +70.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,061 | -€38,041 | +€47,020 | +55.3% |
| Amounts payable | 17/49 | €84,761 | €37,741 | -€47,020 | -55.5% |
| Amounts payable after more than one year | 17 | €82,827 | €23,091 | -€59,735 | -72.1% |
| Other amounts payable | 178/9 | €82,827 | €23,091 | -€59,735 | -72.1% |
| Amounts payable within one year | 42/48 | €1,934 | €14,650 | +€12,716 | +657.4% |
| Trade debts | 44 | €1,452 | €1,742 | +€290 | +20.0% |
| Suppliers | 440/4 | €1,452 | €1,742 | +€290 | +20.0% |
| Taxes, remuneration and social security | 45 | €177 | €12,907 | +€12,730 | +7179.2% |
| Taxes | 450/3 | €177 | €12,907 | +€12,730 | +7179.2% |
| Other amounts payable | 47/48 | €305 | €0 | -€305 | -100.0% |
| Non-recurring operating income | 76A | - | €62,750 | +€62,750 | |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | -€1,452 | €59,991 | +€61,443 | |
| Operating profit (loss) | 9901 | -€1,452 | €59,927 | +€61,379 | |
| Profit (loss) for the period before taxes | 9903 | -€1,452 | €59,927 | +€61,379 | |
| Income taxes | 67/77 | - | €12,907 | +€12,907 | |
| Profit (loss) for the period | 9904 | -€1,452 | €47,020 | +€48,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,452 | €47,020 | +€48,472 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.