ObVius: 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.
ObVius
Largest movements
- Receivables within one year +€22,485
up €22,485 (+23.0%), from €97,700 to €120,185
of which Trade receivables: +€25,563
- Cash +€18,733
up €18,733 (+79.6%), from €23,545 to €42,278
mainly Net result for the year (+€54,863) and Other debts (+€10,997)
- Reserves +€54,863
up €54,863 (+26.8%), from €204,868 to €259,731
of which Distributable reserves: +€54,863
- Debts after one year -€25,000
down €25,000 (-6.0%), from €413,383 to €388,383
- Other debts +€10,997
up €10,997 (+3.2%), from €347,216 to €358,214
- Financial income -€52,120
down €52,120 (-51.0%), from €102,120 to €50,000
of which Financial income: -€50,000
- Gross operating margin -€26,698
down €26,698 (-40.5%), from €65,972 to €39,273
- Financial charges +€8,771
up €8,771 (+68.4%), from €12,824 to €21,595
- Taxes -€7,534
down €7,534 (-45.3%), from €16,622 to €9,088
- Other operating charges +€1,336
up €1,336 (+131%), from €1,017 to €2,353
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 | €1,011,388 | €1,051,183 | +€39,795 | +3.9% |
| Fixed assets | 21/28 | €886,666 | €885,292 | -€1,375 | -0.2% |
| Tangible fixed assets | 22/27 | €2,283 | €908 | -€1,375 | -60.2% |
| Plant, machinery and equipment | 23 | €1,804 | €908 | -€896 | -49.7% |
| Leasing and similar rights | 25 | €478 | €0 | -€478 | -100% |
| Financial fixed assets | 28 | €884,383 | €884,383 | = | 0.0% |
| Current assets | 29/58 | €124,722 | €165,891 | +€41,169 | +33.0% |
| Amounts receivable within one year | 40/41 | €97,700 | €120,185 | +€22,485 | +23.0% |
| Trade receivables | 40 | €44,212 | €69,775 | +€25,563 | +57.8% |
| Other amounts receivable | 41 | €53,488 | €50,410 | -€3,079 | -5.8% |
| Cash at bank and in hand | 54/58 | €23,545 | €42,278 | +€18,733 | +79.6% |
| Deferred charges and accrued income | 490/1 | €3,477 | €3,429 | -€49 | -1.4% |
| Total equity and liabilities | 10/49 | €1,011,388 | €1,051,183 | +€39,795 | +3.9% |
| Equity | 10/15 | €223,468 | €278,331 | +€54,863 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,868 | €259,731 | +€54,863 | +26.8% |
| Tax-exempt reserves | 132 | €16,179 | €16,179 | = | 0.0% |
| Distributable reserves | 133 | €188,689 | €243,552 | +€54,863 | +29.1% |
| Amounts payable | 17/49 | €787,920 | €772,852 | -€15,068 | -1.9% |
| Amounts payable after more than one year | 17 | €413,383 | €388,383 | -€25,000 | -6.0% |
| Other amounts payable | 178/9 | €413,383 | €388,383 | -€25,000 | -6.0% |
| Amounts payable within one year | 42/48 | €374,537 | €384,468 | +€9,932 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €1,410 | €0 | -€1,410 | -100% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €6,607 | €1,726 | -€4,881 | -73.9% |
| Suppliers | 440/4 | €6,607 | €1,726 | -€4,881 | -73.9% |
| Taxes, remuneration and social security | 45 | €19,303 | €24,529 | +€5,225 | +27.1% |
| Taxes | 450/3 | €19,303 | €24,529 | +€5,225 | +27.1% |
| Other amounts payable | 47/48 | €347,216 | €358,214 | +€10,997 | +3.2% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €896 | -€981 | -52.3% |
| Other operating charges | 640/8 | €1,017 | €2,353 | +€1,336 | +131% |
| Non-recurring operating charges | 66A | - | €478 | +€478 | |
| Gross operating margin | 9900 | €65,972 | €39,273 | -€26,698 | -40.5% |
| Operating profit (loss) | 9901 | €63,077 | €35,546 | -€27,531 | -43.6% |
| Financial income | 75/76B | €102,120 | €50,000 | -€52,120 | -51.0% |
| Recurring financial income | 75 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Non-recurring financial income | 76B | €2,120 | - | -€2,120 | |
| Financial charges | 65/66B | €12,824 | €21,595 | +€8,771 | +68.4% |
| Recurring financial charges | 65 | €12,824 | €21,595 | +€8,771 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | €152,373 | €63,951 | -€88,422 | -58.0% |
| Income taxes | 67/77 | €16,622 | €9,088 | -€7,534 | -45.3% |
| Profit (loss) for the period | 9904 | €135,751 | €54,863 | -€80,887 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €135,751 | €54,863 | -€80,887 | -59.6% |
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 18 October 2026 via checked.be.