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
- Tangible fixed assets -€22,156
down €22,156 (-6.4%), from €347,012 to €324,856
- Receivables within one year +€12,217
up €12,217 (+1204.4%), from €1,014 to €13,231
of which Trade receivables: +€13,111
- Cash -€7,577
down €7,577 (-94.8%), from €7,997 to €420
mainly Tax, wage and social debts (-€12,853) and Receivables within one year (-€12,217)
- Tax, wage and social debts -€12,853
down €12,853 (-76.1%), from €16,891 to €4,038
of which Remuneration and social security: -€7,541
- Profit (loss) carried forward +€6,432
up €6,432 (+13.6%), from €47,278 to €53,711
- Debts after one year -€5,468
down €5,468 (-4.1%), from €132,938 to €127,470
of which Financial debts: -€9,704
- Current portion of long-term debt -€4,583
down €4,583 (-32.1%), from €14,287 to €9,704
- Depreciation +€12,057
up €12,057 (+93.1%), from €12,949 to €25,006
- Taxes -€5,297
down €5,297 (-59.5%), from €8,906 to €3,609
- Financial charges +€2,126
up €2,126 (+114.5%), from €1,857 to €3,983
- Gross operating margin -€825
down €825 (-1.7%), from €48,898 to €48,074
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 | €357,128 | €340,730 | -€16,398 | -4.6% |
| Fixed assets | 21/28 | €347,223 | €325,067 | -€22,156 | -6.4% |
| Tangible fixed assets | 22/27 | €347,012 | €324,856 | -€22,156 | -6.4% |
| Land and buildings | 22 | €271,108 | €262,565 | -€8,544 | -3.2% |
| Plant, machinery and equipment | 23 | €552 | €1,220 | +€668 | +121.0% |
| Furniture and vehicles | 24 | €67,912 | €61,071 | -€6,840 | -10.1% |
| Leasing and similar rights | 25 | €7,440 | €0 | -€7,440 | -100.0% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €9,905 | €15,663 | +€5,758 | +58.1% |
| Amounts receivable within one year | 40/41 | €1,014 | €13,231 | +€12,217 | +1204.4% |
| Trade receivables | 40 | €120 | €13,231 | +€13,111 | +10899.1% |
| Other amounts receivable | 41 | €894 | - | -€894 | |
| Cash at bank and in hand | 54/58 | €7,997 | €420 | -€7,577 | -94.8% |
| Deferred charges and accrued income | 490/1 | €894 | €2,012 | +€1,119 | +125.2% |
| Total equity and liabilities | 10/49 | €357,128 | €340,730 | -€16,398 | -4.6% |
| Equity | 10/15 | €192,173 | €198,605 | +€6,432 | +3.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | - | -€30,987 | |
| Issued capital | 100 | €30,987 | - | -€30,987 | |
| Revaluation surpluses | 12 | €90,808 | €90,808 | = | 0.0% |
| Reserves | 13 | €23,100 | €23,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | - | -€3,100 | |
| Legal reserve | 130 | €3,100 | - | -€3,100 | |
| Distributable reserves | 133 | €20,000 | €23,100 | +€3,100 | +15.5% |
| Profit (loss) carried forward | 14 | €47,278 | €53,711 | +€6,432 | +13.6% |
| Amounts payable | 17/49 | €164,955 | €142,124 | -€22,830 | -13.8% |
| Amounts payable after more than one year | 17 | €132,938 | €127,470 | -€5,468 | -4.1% |
| Financial debts | 170/4 | €42,642 | €32,938 | -€9,704 | -22.8% |
| Other amounts payable | 178/9 | €90,296 | €94,532 | +€4,236 | +4.7% |
| Amounts payable within one year | 42/48 | €32,016 | €14,381 | -€17,635 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €14,287 | €9,704 | -€4,583 | -32.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €791 | €639 | -€152 | -19.2% |
| Suppliers | 440/4 | €791 | €639 | -€152 | -19.2% |
| Taxes, remuneration and social security | 45 | €16,891 | €4,038 | -€12,853 | -76.1% |
| Taxes | 450/3 | €9,350 | €4,038 | -€5,312 | -56.8% |
| Remuneration and social security | 454/9 | €7,541 | - | -€7,541 | |
| Other amounts payable | 47/48 | €47 | - | -€47 | |
| Accrued charges and deferred income | 492/3 | - | €273 | +€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,949 | €25,006 | +€12,057 | +93.1% |
| Other operating charges | 640/8 | €1,415 | €1,603 | +€188 | +13.3% |
| Non-recurring operating charges | 66A | €450 | €7,440 | +€6,990 | +1553.4% |
| Gross operating margin | 9900 | €48,898 | €48,074 | -€825 | -1.7% |
| Operating profit (loss) | 9901 | €34,084 | €14,025 | -€20,059 | -58.9% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.3% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.3% |
| Financial charges | 65/66B | €1,857 | €3,983 | +€2,126 | +114.5% |
| Recurring financial charges | 65 | €1,857 | €3,983 | +€2,126 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €32,235 | €10,042 | -€22,193 | -68.8% |
| Income taxes | 67/77 | €8,906 | €3,609 | -€5,297 | -59.5% |
| Profit (loss) for the period | 9904 | €23,329 | €6,432 | -€16,896 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,329 | €6,432 | -€16,896 | -72.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.