OBUDIS: 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.
What changed
OBUDIS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€63,167
2024 · -€8,394-€54,773
Equity
€7.8m
2024 · €7.8m-€63,167
Cash
€3,597
2024 · €11,262-€7,665
Balance sheet total
€8.9m
2024 · €8.3m+€536,028
Largest movements
Assets
- Receivables within one year +€619,526
up €619,526 (+35.0%), from €1.8m to €2.4m
of which Other amounts receivable: +€493,750
Equity and liabilities
- Other debts +€664,166
up €664,166 (+862.6%), from €77,000 to €741,166
Income statement
- Turnover -€706,101
no longer reported in 2025 (was €706,101)
- Gross operating margin +€378,058
new in 2025: €378,058
- Services and other goods -€263,261
no longer reported in 2025 (was €263,261)
- Other operating income -€24,702
no longer reported in 2025 (was €24,702)
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.
Result 2024
-€8,394
Turnover
-€706,101
Other operating income
-€24,702
Services and other goods
+€263,261
Staff costs
+€5,798
Depreciation
+€5,161
Other operating charges
+€470
Other operating items
+€396,599
Financial income
-€826
Financial charges
-€210
Taxes
+€5,777
Result 2025
-€63,167
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.
From operations
+€43,376
Investment
+€3,958
Financing
-€54,999
Cash 2024
€11,262
From operations (derived)
+€43,376
Net result for the year
-€63,167
Depreciation
+€77,339
Receivables within one year
-€619,526
Deferred charges and accrued income
-€5,464
Trade debts
+€4,584
Tax, wage and social debts
-€14,556
Other debts
+€664,166
Investment (derived)
+€3,958
Investment in fixed assets (net)
+€3,958
Financing
-€54,999
Debts after one year
-€60,000
Current portion of long-term debt
+€5,000
Contributions, distributions and other
+€1
Cash 2025
€3,597
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,327,379 | €8,863,407 | +€536,028 | +6.4% |
| Fixed assets | 21/28 | €6,545,375 | €6,464,078 | -€81,297 | -1.2% |
| Tangible fixed assets | 22/27 | €162,525 | €81,228 | -€81,297 | -50.0% |
| Plant, machinery and equipment | 23 | €29 | €0 | -€29 | -100.0% |
| Furniture and vehicles | 24 | €162,496 | €81,228 | -€81,268 | -50.0% |
| Financial fixed assets | 28 | €6,382,850 | €6,382,850 | = | 0.0% |
| Affiliated companies | 280/1 | €6,382,850 | - | -€6.4m | |
| Participating interests | 280 | €6,382,850 | - | -€6.4m | |
| Current assets | 29/58 | €1,782,004 | €2,399,329 | +€617,325 | +34.6% |
| Amounts receivable within one year | 40/41 | €1,769,127 | €2,388,653 | +€619,526 | +35.0% |
| Trade receivables | 40 | €162,703 | €288,479 | +€125,776 | +77.3% |
| Other amounts receivable | 41 | €1,606,424 | €2,100,174 | +€493,750 | +30.7% |
| Cash at bank and in hand | 54/58 | €11,262 | €3,597 | -€7,665 | -68.1% |
| Deferred charges and accrued income | 490/1 | €1,615 | €7,079 | +€5,464 | +338.3% |
| Total equity and liabilities | 10/49 | €8,327,379 | €8,863,407 | +€536,028 | +6.4% |
| Equity | 10/15 | €7,824,849 | €7,761,682 | -€63,167 | -0.8% |
| Contributions | 10/11 | €5,650,000 | €5,650,000 | = | 0.0% |
| Capital | 10 | €5,650,000 | €5,650,000 | = | 0.0% |
| Issued capital | 100 | €5,650,000 | €5,650,000 | = | 0.0% |
| Reserves | 13 | €228,924 | €228,925 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €228,924 | €228,925 | +€1 | 0.0% |
| Legal reserve | 130 | €228,924 | €228,925 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €1,945,925 | €1,882,758 | -€63,167 | -3.2% |
| Amounts payable | 17/49 | €502,530 | €1,101,725 | +€599,195 | +119.2% |
| Amounts payable after more than one year | 17 | €245,000 | €185,000 | -€60,000 | -24.5% |
| Financial debts | 170/4 | €245,000 | €185,000 | -€60,000 | -24.5% |
| Credit institutions | 173 | €245,000 | - | -€245,000 | |
| Amounts payable within one year | 42/48 | €257,530 | €916,725 | +€659,195 | +256.0% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €65,000 | +€5,000 | +8.3% |
| Trade debts | 44 | €49,716 | €54,300 | +€4,584 | +9.2% |
| Suppliers | 440/4 | €49,716 | €54,300 | +€4,584 | +9.2% |
| Taxes, remuneration and social security | 45 | €70,814 | €56,258 | -€14,556 | -20.6% |
| Taxes | 450/3 | €35,577 | €27,663 | -€7,914 | -22.2% |
| Remuneration and social security | 454/9 | €35,237 | €28,595 | -€6,642 | -18.8% |
| Other amounts payable | 47/48 | €77,000 | €741,166 | +€664,166 | +862.6% |
| Operating income | 70/76A | €730,803 | - | -€730,803 | |
| Turnover | 70 | €706,101 | - | -€706,101 | |
| Other operating income | 74 | €24,702 | - | -€24,702 | |
| Operating charges | 60/66A | €720,204 | - | -€720,204 | |
| Services and other goods | 61 | €263,261 | - | -€263,261 | |
| Remuneration, social security and pensions | 62 | €347,548 | €341,750 | -€5,798 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,500 | €77,339 | -€5,161 | -6.3% |
| Other operating charges | 640/8 | €4,395 | €3,925 | -€470 | -10.7% |
| Non-recurring operating charges | 66A | €22,500 | €3,958 | -€18,542 | -82.4% |
| Gross operating margin | 9900 | - | €378,058 | +€378,058 | |
| Operating profit (loss) | 9901 | €10,599 | -€48,914 | -€59,513 | |
| Financial income | 75/76B | €827 | €1 | -€826 | -99.9% |
| Recurring financial income | 75 | €827 | €1 | -€826 | -99.9% |
| Other financial income | 752/9 | €827 | - | -€827 | |
| Financial charges | 65/66B | €13,417 | €13,627 | +€210 | +1.6% |
| Recurring financial charges | 65 | €13,417 | €13,627 | +€210 | +1.6% |
| Debt charges | 650 | €13,417 | - | -€13,417 | |
| Profit (loss) for the period before taxes | 9903 | -€1,991 | -€62,541 | -€60,550 | -3041.2% |
| Income taxes | 67/77 | €6,403 | €626 | -€5,777 | -90.2% |
| Taxes | 670/3 | €6,403 | - | -€6,403 | |
| Profit (loss) for the period | 9904 | -€8,394 | -€63,167 | -€54,773 | -652.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,394 | -€63,167 | -€54,773 | -652.5% |
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 6 October 2026 via checked.be.