Studio Obi: 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.
Studio Obi
Largest movements
- Cash -€5,312
down €5,312 (-68.5%), from €7,750 to €2,438
mainly Tax, wage and social debts (-€6,517) and Net result for the year (-€2,260)
- Receivables within one year +€1,313
up €1,313 (+4.1%), from €32,214 to €33,526
of which Other amounts receivable: +€2,682
- Tax, wage and social debts -€6,517
down €6,517 (-39.0%), from €16,690 to €10,172
- Trade debts +€2,997
up €2,997 (+1,046%), from €286 to €3,284
- Profit (loss) carried forward -€2,252
down €2,252 (-10.8%), from €20,923 to €18,672
- Advances received +€1,568
new in 2025: €1,568
- Gross operating margin -€29,975
down €29,975, from €28,610 to -€1,365
- Taxes -€6,919
down €6,919 (-94.3%), from €7,337 to €418
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 | €40,478 | €36,196 | -€4,282 | -10.6% |
| Current assets | 29/58 | €40,478 | €36,196 | -€4,282 | -10.6% |
| Amounts receivable within one year | 40/41 | €32,214 | €33,526 | +€1,313 | +4.1% |
| Trade receivables | 40 | €32,200 | €30,831 | -€1,369 | -4.3% |
| Other amounts receivable | 41 | €13 | €2,695 | +€2,682 | +20,365% |
| Cash at bank and in hand | 54/58 | €7,750 | €2,438 | -€5,312 | -68.5% |
| Deferred charges and accrued income | 490/1 | €514 | €232 | -€282 | -54.9% |
| Total equity and liabilities | 10/49 | €40,478 | €36,196 | -€4,282 | -10.6% |
| Equity | 10/15 | €23,423 | €21,172 | -€2,252 | -9.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,923 | €18,672 | -€2,252 | -10.8% |
| Amounts payable | 17/49 | €17,055 | €15,024 | -€2,030 | -11.9% |
| Amounts payable within one year | 42/48 | €17,055 | €15,024 | -€2,030 | -11.9% |
| Trade debts | 44 | €286 | €3,284 | +€2,997 | +1,046% |
| Suppliers | 440/4 | €286 | €3,284 | +€2,997 | +1,046% |
| Advances received on contracts in progress | 46 | - | €1,568 | +€1,568 | |
| Taxes, remuneration and social security | 45 | €16,690 | €10,172 | -€6,517 | -39.0% |
| Taxes | 450/3 | €16,690 | €10,172 | -€6,517 | -39.0% |
| Other amounts payable | 47/48 | €79 | - | -€79 | |
| Other operating charges | 640/8 | €176 | €272 | +€96 | +54.5% |
| Gross operating margin | 9900 | €28,610 | -€1,365 | -€29,975 | |
| Operating profit (loss) | 9901 | €28,434 | -€1,637 | -€30,071 | |
| Financial income | 75/76B | €1 | €3 | +€3 | +532% |
| Recurring financial income | 75 | €1 | €3 | +€3 | +532% |
| Financial charges | 65/66B | €174 | €208 | +€34 | +19.2% |
| Recurring financial charges | 65 | €174 | €208 | +€34 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €28,261 | -€1,842 | -€30,102 | |
| Income taxes | 67/77 | €7,337 | €418 | -€6,919 | -94.3% |
| Profit (loss) for the period | 9904 | €20,923 | -€2,260 | -€23,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,923 | -€2,260 | -€23,183 |
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.