OBYN CONSTRUCTIE: 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.
OBYN CONSTRUCTIE
Largest movements
- Receivables within one year +€93,176
up €93,176 (+277.1%), from €33,622 to €126,798
of which Trade receivables: +€93,323
- Tangible fixed assets -€50,064
down €50,064 (-4.8%), from €1.0m to €996,522
of which Plant, machinery and equipment: -€54,844
- Cash +€39,023
up €39,023 (+17.0%), from €229,396 to €268,418
mainly Net result for the year (+€215,535) and Depreciation (+€98,858)
- Reserves +€124,672
up €124,672 (+15.6%), from €799,643 to €924,315
of which Distributable reserves: +€124,672
- Trade debts -€50,787
down €50,787 (-91.6%), from €55,420 to €4,633
- Tax, wage and social debts +€44,247
up €44,247 (+73.6%), from €60,121 to €104,368
of which Taxes: +€41,685
- Other debts -€17,338
down €17,338 (-9.3%), from €185,849 to €168,511
- Gross operating margin -€295,516
down €295,516 (-38.2%), from €773,471 to €477,955
- Depreciation -€73,251
down €73,251 (-42.6%), from €172,110 to €98,858
- Taxes -€66,577
down €66,577 (-40.1%), from €165,979 to €99,402
- Staff costs -€17,325
down €17,325 (-28.9%), from €60,018 to €42,692
- Financial income -€16,199
down €16,199 (-78.1%), from €20,744 to €4,545
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,394,214 | €1,470,396 | +€76,182 | +5.5% |
| Fixed assets | 21/28 | €1,066,718 | €1,016,654 | -€50,064 | -4.7% |
| Tangible fixed assets | 22/27 | €1,046,586 | €996,522 | -€50,064 | -4.8% |
| Land and buildings | 22 | €840,216 | €864,053 | +€23,836 | +2.8% |
| Plant, machinery and equipment | 23 | €142,431 | €87,587 | -€54,844 | -38.5% |
| Furniture and vehicles | 24 | €63,939 | €44,883 | -€19,056 | -29.8% |
| Financial fixed assets | 28 | €20,132 | €20,132 | = | 0.0% |
| Current assets | 29/58 | €327,495 | €453,741 | +€126,246 | +38.5% |
| Stocks and contracts in progress | 3 | €63,480 | €57,960 | -€5,520 | -8.7% |
| Stocks | 30/36 | €12,480 | €11,960 | -€520 | -4.2% |
| Contracts in progress | 37 | €51,000 | €46,000 | -€5,000 | -9.8% |
| Amounts receivable within one year | 40/41 | €33,622 | €126,798 | +€93,176 | +277.1% |
| Trade receivables | 40 | €33,321 | €126,644 | +€93,323 | +280.1% |
| Other amounts receivable | 41 | €301 | €154 | -€147 | -48.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €229,396 | €268,418 | +€39,023 | +17.0% |
| Deferred charges and accrued income | 490/1 | €997 | €565 | -€432 | -43.3% |
| Total equity and liabilities | 10/49 | €1,394,214 | €1,470,396 | +€76,182 | +5.5% |
| Equity | 10/15 | €818,243 | €942,915 | +€124,672 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €799,643 | €924,315 | +€124,672 | +15.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €799,643 | €924,315 | +€124,672 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €575,971 | €527,480 | -€48,490 | -8.4% |
| Amounts payable after more than one year | 17 | €234,000 | €225,000 | -€9,000 | -3.8% |
| Financial debts | 170/4 | €234,000 | €225,000 | -€9,000 | -3.8% |
| Amounts payable within one year | 42/48 | €319,391 | €286,512 | -€32,878 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Trade debts | 44 | €55,420 | €4,633 | -€50,787 | -91.6% |
| Suppliers | 440/4 | €55,420 | €4,633 | -€50,787 | -91.6% |
| Taxes, remuneration and social security | 45 | €60,121 | €104,368 | +€44,247 | +73.6% |
| Taxes | 450/3 | €56,442 | €98,127 | +€41,685 | +73.9% |
| Remuneration and social security | 454/9 | €3,679 | €6,240 | +€2,562 | +69.6% |
| Other amounts payable | 47/48 | €185,849 | €168,511 | -€17,338 | -9.3% |
| Accrued charges and deferred income | 492/3 | €22,580 | €15,968 | -€6,612 | -29.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €60,018 | €42,692 | -€17,325 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,110 | €98,858 | -€73,251 | -42.6% |
| Other operating charges | 640/8 | €2,011 | €9,057 | +€7,045 | +350.3% |
| Gross operating margin | 9900 | €773,471 | €477,955 | -€295,516 | -38.2% |
| Operating profit (loss) | 9901 | €539,332 | €327,348 | -€211,985 | -39.3% |
| Financial income | 75/76B | €20,744 | €4,545 | -€16,199 | -78.1% |
| Recurring financial income | 75 | €20,744 | €4,545 | -€16,199 | -78.1% |
| Financial charges | 65/66B | €24,375 | €16,955 | -€7,420 | -30.4% |
| Recurring financial charges | 65 | €24,375 | €16,955 | -€7,420 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €535,701 | €314,938 | -€220,764 | -41.2% |
| Income taxes | 67/77 | €165,979 | €99,402 | -€66,577 | -40.1% |
| Profit (loss) for the period | 9904 | €369,722 | €215,535 | -€154,187 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €369,722 | €215,535 | -€154,187 | -41.7% |
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.