OBY-INVEST: 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.
OBY-INVEST
Largest movements
- Cash +€5,534
up €5,534 (+1,170%), from €473 to €6,007
mainly Net result for the year (+€16,782) and Tax, wage and social debts (+€4,386)
- Profit (loss) carried forward +€16,782
up €16,782 (+103%), from €16,243 to €33,025
- Current portion of long-term debt -€12,104
no longer reported in 2025 (was €12,104)
- Depreciation -€9,445
down €9,445 (-96.2%), from €9,816 to €371
- Gross operating margin +€5,680
up €5,680 (+25.0%), from €22,701 to €28,381
- Taxes +€4,820
up €4,820 (+372%), from €1,294 to €6,114
- Financial charges -€1,489
down €1,489 (-65.2%), from €2,283 to €794
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 | €450,395 | €459,268 | +€8,873 | +2.0% |
| Fixed assets | 21/28 | €449,184 | €452,523 | +€3,339 | +0.7% |
| Tangible fixed assets | 22/27 | €449,184 | €452,523 | +€3,339 | +0.7% |
| Land and buildings | 22 | €432,143 | €436,094 | +€3,951 | +0.9% |
| Plant, machinery and equipment | 23 | €17,041 | €16,429 | -€612 | -3.6% |
| Current assets | 29/58 | €1,211 | €6,745 | +€5,534 | +457% |
| Cash at bank and in hand | 54/58 | €473 | €6,007 | +€5,534 | +1,170% |
| Deferred charges and accrued income | 490/1 | €738 | €738 | = | 0.0% |
| Total equity and liabilities | 10/49 | €450,395 | €459,268 | +€8,873 | +2.0% |
| Equity | 10/15 | €319,095 | €335,877 | +€16,782 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €284,252 | €284,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,243 | €33,025 | +€16,782 | +103% |
| Amounts payable | 17/49 | €131,300 | €123,391 | -€7,909 | -6.0% |
| Amounts payable after more than one year | 17 | €116,006 | €116,006 | = | 0.0% |
| Other amounts payable | 178/9 | €116,006 | €116,006 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,993 | €6,085 | -€7,908 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €12,104 | - | -€12,104 | |
| Trade debts | 44 | €205 | €15 | -€190 | -92.7% |
| Suppliers | 440/4 | €205 | €15 | -€190 | -92.7% |
| Taxes, remuneration and social security | 45 | €1,684 | €6,070 | +€4,386 | +260% |
| Taxes | 450/3 | €1,684 | €6,070 | +€4,386 | +260% |
| Accrued charges and deferred income | 492/3 | €1,301 | €1,300 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,816 | €371 | -€9,445 | -96.2% |
| Other operating charges | 640/8 | €4,262 | €4,395 | +€133 | +3.1% |
| Gross operating margin | 9900 | €22,701 | €28,381 | +€5,680 | +25.0% |
| Operating profit (loss) | 9901 | €8,623 | €23,615 | +€14,992 | +174% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €2,283 | €794 | -€1,489 | -65.2% |
| Recurring financial charges | 65 | €2,283 | €794 | -€1,489 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €6,340 | €22,896 | +€16,556 | +261% |
| Income taxes | 67/77 | €1,294 | €6,114 | +€4,820 | +372% |
| Profit (loss) for the period | 9904 | €5,046 | €16,782 | +€11,736 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €5,046 | €16,782 | +€11,736 | +233% |
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 15 October 2026 via checked.be.