VAN OBBERGEN: 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.
VAN OBBERGEN
Largest movements
- Cash -€25,922
down €25,922 (-45.4%), from €57,083 to €31,161
mainly Other debts (-€24,301) and Net result for the year (-€12,042)
- Receivables within one year +€4,549
up €4,549 (+89.1%), from €5,105 to €9,654
of which Trade receivables: +€5,005
- Tangible fixed assets -€3,780
down €3,780 (-21.2%), from €17,849 to €14,070
of which Plant, machinery and equipment: -€2,482
- Other debts -€24,301
down €24,301 (-11.6%), from €209,189 to €184,887
- Profit (loss) carried forward -€12,042
down €12,042 (-4.0%), from -€300,469 to -€312,511
- Tax, wage and social debts +€10,407
up €10,407 (+23.1%), from €45,039 to €55,446
- Gross operating margin -€17,316
down €17,316, from €13,092 to -€4,224
- Depreciation -€4,551
down €4,551 (-44.6%), from €10,204 to €5,653
- Financial charges +€1,126
up €1,126 (+2,406%), from €47 to €1,173
- Other operating charges -€848
down €848 (-50.2%), from €1,691 to €843
- Taxes +€166
new in 2025: €166
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,038 | €54,885 | -€25,153 | -31.4% |
| Fixed assets | 21/28 | €17,849 | €14,070 | -€3,780 | -21.2% |
| Tangible fixed assets | 22/27 | €17,849 | €14,070 | -€3,780 | -21.2% |
| Plant, machinery and equipment | 23 | €5,566 | €3,085 | -€2,482 | -44.6% |
| Furniture and vehicles | 24 | €3,307 | €3,306 | -€0 | 0.0% |
| Other tangible fixed assets | 26 | €8,976 | €7,679 | -€1,298 | -14.5% |
| Current assets | 29/58 | €62,189 | €40,815 | -€21,373 | -34.4% |
| Amounts receivable within one year | 40/41 | €5,105 | €9,654 | +€4,549 | +89.1% |
| Trade receivables | 40 | €4,025 | €9,030 | +€5,005 | +124% |
| Other amounts receivable | 41 | €1,080 | €624 | -€456 | -42.2% |
| Cash at bank and in hand | 54/58 | €57,083 | €31,161 | -€25,922 | -45.4% |
| Total equity and liabilities | 10/49 | €80,038 | €54,885 | -€25,153 | -31.4% |
| Equity | 10/15 | -€174,315 | -€186,357 | -€12,042 | -6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €107,562 | €107,562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,426 | €3,426 | = | 0.0% |
| Distributable reserves | 133 | €102,276 | €102,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€300,469 | -€312,511 | -€12,042 | -4.0% |
| Amounts payable | 17/49 | €254,353 | €241,242 | -€13,111 | -5.2% |
| Amounts payable within one year | 42/48 | €254,353 | €241,242 | -€13,111 | -5.2% |
| Trade debts | 44 | €125 | €909 | +€783 | +625% |
| Suppliers | 440/4 | €125 | €909 | +€783 | +625% |
| Taxes, remuneration and social security | 45 | €45,039 | €55,446 | +€10,407 | +23.1% |
| Remuneration and social security | 454/9 | €45,039 | €55,446 | +€10,407 | +23.1% |
| Other amounts payable | 47/48 | €209,189 | €184,887 | -€24,301 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,204 | €5,653 | -€4,551 | -44.6% |
| Other operating charges | 640/8 | €1,691 | €843 | -€848 | -50.2% |
| Gross operating margin | 9900 | €13,092 | -€4,224 | -€17,316 | |
| Operating profit (loss) | 9901 | €1,196 | -€10,720 | -€11,916 | |
| Financial income | 75/76B | €16 | €17 | +€1 | +8.8% |
| Recurring financial income | 75 | €16 | €17 | +€1 | +8.8% |
| Financial charges | 65/66B | €47 | €1,173 | +€1,126 | +2,406% |
| Recurring financial charges | 65 | €47 | €1,173 | +€1,126 | +2,406% |
| Profit (loss) for the period before taxes | 9903 | €1,165 | -€11,876 | -€13,041 | |
| Income taxes | 67/77 | - | €166 | +€166 | |
| Profit (loss) for the period | 9904 | €1,165 | -€12,042 | -€13,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,165 | -€12,042 | -€13,207 |
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.