OBUONE CONSULTING: 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.
OBUONE CONSULTING
Largest movements
- Receivables within one year -€156,321
down €156,321 (-70.5%), from €221,690 to €65,369
of which Other amounts receivable: -€138,696
- Reserves -€151,575
down €151,575 (-51.9%), from €291,897 to €140,322
- Tax, wage and social debts -€7,252
down €7,252 (-45.3%), from €16,010 to €8,757
- Gross operating margin +€27,806
up €27,806 (+40.9%), from €67,945 to €95,751
- Taxes +€6,472
up €6,472 (+34.0%), from €19,043 to €25,514
- Financial income -€3,158
down €3,158 (-44.5%), from €7,097 to €3,938
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 | €311,907 | €154,700 | -€157,207 | -50.4% |
| Fixed assets | 21/28 | €5,344 | €5,695 | +€351 | +6.6% |
| Tangible fixed assets | 22/27 | €5,344 | €5,695 | +€351 | +6.6% |
| Land and buildings | 22 | €4,520 | €4,031 | -€490 | -10.8% |
| Furniture and vehicles | 24 | €824 | €1,664 | +€841 | +102% |
| Current assets | 29/58 | €306,562 | €149,004 | -€157,558 | -51.4% |
| Amounts receivable within one year | 40/41 | €221,690 | €65,369 | -€156,321 | -70.5% |
| Trade receivables | 40 | €32,871 | €15,246 | -€17,625 | -53.6% |
| Other amounts receivable | 41 | €188,819 | €50,123 | -€138,696 | -73.5% |
| Cash at bank and in hand | 54/58 | €84,872 | €83,635 | -€1,237 | -1.5% |
| Total equity and liabilities | 10/49 | €311,907 | €154,700 | -€157,207 | -50.4% |
| Equity | 10/15 | €295,897 | €144,322 | -€151,575 | -51.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €291,897 | €140,322 | -€151,575 | -51.9% |
| Distributable reserves | 133 | €291,897 | €140,322 | -€151,575 | -51.9% |
| Amounts payable | 17/49 | €16,010 | €10,378 | -€5,631 | -35.2% |
| Amounts payable within one year | 42/48 | €16,010 | €10,378 | -€5,631 | -35.2% |
| Trade debts | 44 | - | €1,621 | +€1,621 | |
| Suppliers | 440/4 | - | €1,621 | +€1,621 | |
| Taxes, remuneration and social security | 45 | €16,010 | €8,757 | -€7,252 | -45.3% |
| Taxes | 450/3 | €16,010 | €8,757 | -€7,252 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €747 | +€347 | +86.5% |
| Gross operating margin | 9900 | €67,945 | €95,751 | +€27,806 | +40.9% |
| Operating profit (loss) | 9901 | €67,544 | €95,004 | +€27,460 | +40.7% |
| Financial income | 75/76B | €7,097 | €3,938 | -€3,158 | -44.5% |
| Recurring financial income | 75 | €7,097 | €3,938 | -€3,158 | -44.5% |
| Financial charges | 65/66B | €274 | €3 | -€271 | -98.8% |
| Recurring financial charges | 65 | €274 | €3 | -€271 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €74,367 | €98,939 | +€24,572 | +33.0% |
| Income taxes | 67/77 | €19,043 | €25,514 | +€6,472 | +34.0% |
| Profit (loss) for the period | 9904 | €55,324 | €73,425 | +€18,101 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,324 | €73,425 | +€18,101 | +32.7% |
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 23 October 2026 via checked.be.