OBUN'S: 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.
OBUN'S
Largest movements
- Receivables within one year +€91,032
up €91,032 (+581%), from €15,668 to €106,700
of which Other amounts receivable: +€67,006
- Cash +€6,763
up €6,763 (+157%), from €4,299 to €11,061
- Deferred charges and accrued income -€2,925
no longer reported in 2024 (was €2,925)
- Profit (loss) carried forward +€64,120
up €64,120 (+317%), from €20,254 to €84,373
- Tax, wage and social debts +€22,572
up €22,572 (+513%), from €4,402 to €26,974
of which Taxes: +€17,043
- Trade debts +€8,741
up €8,741 (+104%), from €8,418 to €17,158
- Gross operating margin +€57,623
up €57,623 (+264%), from €21,857 to €79,479
- Staff costs +€13,281
up €13,281 (+117%), from €11,326 to €24,607
- Taxes +€10,415
up €10,415 (+332%), from €3,135 to €13,549
- Depreciation +€1,030
up €1,030 (+134%), from €767 to €1,797
- Other operating charges +€1,028
up €1,028 (+71.8%), from €1,431 to €2,459
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,175 | €132,505 | +€95,331 | +256% |
| Fixed assets | 21/28 | €583 | €1,044 | +€461 | +79.0% |
| Tangible fixed assets | 22/27 | €583 | €1,044 | +€461 | +79.0% |
| Plant, machinery and equipment | 23 | €350 | €1,044 | +€694 | +198% |
| Furniture and vehicles | 24 | €233 | - | -€233 | |
| Current assets | 29/58 | €36,591 | €131,461 | +€94,870 | +259% |
| Stocks and contracts in progress | 3 | €13,700 | €13,700 | = | 0.0% |
| Stocks | 30/36 | €13,700 | €13,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,668 | €106,700 | +€91,032 | +581% |
| Trade receivables | 40 | - | €24,026 | +€24,026 | |
| Other amounts receivable | 41 | €15,668 | €82,673 | +€67,006 | +428% |
| Cash at bank and in hand | 54/58 | €4,299 | €11,061 | +€6,763 | +157% |
| Deferred charges and accrued income | 490/1 | €2,925 | - | -€2,925 | |
| Total equity and liabilities | 10/49 | €37,175 | €132,505 | +€95,331 | +256% |
| Equity | 10/15 | €24,254 | €88,373 | +€64,120 | +264% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,254 | €84,373 | +€64,120 | +317% |
| Amounts payable | 17/49 | €12,921 | €44,132 | +€31,211 | +242% |
| Amounts payable within one year | 42/48 | €12,819 | €44,132 | +€31,313 | +244% |
| Trade debts | 44 | €8,418 | €17,158 | +€8,741 | +104% |
| Suppliers | 440/4 | €8,418 | €17,158 | +€8,741 | +104% |
| Taxes, remuneration and social security | 45 | €4,402 | €26,974 | +€22,572 | +513% |
| Taxes | 450/3 | €4,402 | €21,445 | +€17,043 | +387% |
| Remuneration and social security | 454/9 | - | €5,529 | +€5,529 | |
| Accrued charges and deferred income | 492/3 | €102 | - | -€102 | |
| Remuneration, social security and pensions | 62 | €11,326 | €24,607 | +€13,281 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €1,797 | +€1,030 | +134% |
| Other operating charges | 640/8 | €1,431 | €2,459 | +€1,028 | +71.8% |
| Gross operating margin | 9900 | €21,857 | €79,479 | +€57,623 | +264% |
| Operating profit (loss) | 9901 | €8,332 | €50,616 | +€42,283 | +507% |
| Financial income | 75/76B | €440 | - | -€440 | |
| Recurring financial income | 75 | €440 | - | -€440 | |
| Financial charges | 65/66B | €38 | - | -€38 | |
| Recurring financial charges | 65 | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | €8,734 | €50,616 | +€41,882 | +480% |
| Income taxes | 67/77 | €3,135 | €13,549 | +€10,415 | +332% |
| Profit (loss) for the period | 9904 | €5,599 | €37,066 | +€31,467 | +562% |
| Profit (loss) for the period to be appropriated | 9905 | €5,599 | €37,066 | +€31,467 | +562% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.