OBSIM: 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.
OBSIM
Largest movements
- Financial fixed assets +€66,400
new in 2025: €66,400
- Cash -€57,084
down €57,084 (-66.7%), from €85,559 to €28,475
mainly Investment in fixed assets (net) (-€66,400) and Net result for the year (-€10,645)
- Tangible fixed assets -€10,414
down €10,414 (-6.7%), from €154,440 to €144,026
- Current investments -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward -€10,645
down €10,645 (-16.9%), from -€63,056 to -€73,702
- Debts after one year +€3,548
up €3,548 (+14.3%), from €24,755 to €28,303
of which Trade debts: +€8,720
- Taxes +€13,636
new in 2025: €13,636
- Gross operating margin +€11,922
up €11,922, from €0 to €11,922
- Financial income +€8,400
new in 2025: €8,400
of which Financial income: +€8,400
- Other operating charges +€6,260
new in 2025: €6,260
- Turnover -€6,000
no longer reported in 2025 (was €6,000)
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 | €245,999 | €238,902 | -€7,097 | -2.9% |
| Fixed assets | 21/28 | €154,440 | €210,426 | +€55,986 | +36.3% |
| Tangible fixed assets | 22/27 | €154,440 | €144,026 | -€10,414 | -6.7% |
| Land and buildings | 22 | €154,440 | €144,026 | -€10,414 | -6.7% |
| Financial fixed assets | 28 | - | €66,400 | +€66,400 | |
| Current assets | 29/58 | €91,559 | €28,475 | -€63,084 | -68.9% |
| Current investments | 50/53 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €85,559 | €28,475 | -€57,084 | -66.7% |
| Total equity and liabilities | 10/49 | €245,999 | €238,902 | -€7,097 | -2.9% |
| Equity | 10/15 | €221,244 | €210,598 | -€10,645 | -4.8% |
| Contributions | 10/11 | €284,300 | €284,300 | = | 0.0% |
| Capital | 10 | €284,300 | €284,300 | = | 0.0% |
| Issued capital | 100 | €284,300 | €284,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,056 | -€73,702 | -€10,645 | -16.9% |
| Amounts payable | 17/49 | €24,755 | €28,303 | +€3,548 | +14.3% |
| Amounts payable after more than one year | 17 | €24,755 | €28,303 | +€3,548 | +14.3% |
| Financial debts | 170/4 | €24,755 | €19,583 | -€5,172 | -20.9% |
| Trade debts | 175 | - | €8,720 | +€8,720 | |
| Turnover | 70 | €6,000 | - | -€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,757 | €10,414 | -€343 | -3.2% |
| Other operating charges | 640/8 | - | €6,260 | +€6,260 | |
| Gross operating margin | 9900 | €0 | €11,922 | +€11,922 | |
| Operating profit (loss) | 9901 | -€10,757 | -€4,752 | +€6,005 | +55.8% |
| Financial income | 75/76B | - | €8,400 | +€8,400 | |
| Recurring financial income | 75 | - | €8,400 | +€8,400 | |
| Non-recurring financial income | 76B | - | €8,400 | +€8,400 | |
| Financial charges | 65/66B | €223 | €658 | +€434 | +195% |
| Recurring financial charges | 65 | €223 | €658 | +€434 | +195% |
| Profit (loss) for the period before taxes | 9903 | -€10,980 | €2,991 | +€13,970 | |
| Income taxes | 67/77 | - | €13,636 | +€13,636 | |
| Profit (loss) for the period | 9904 | -€10,980 | -€10,645 | +€334 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,980 | -€10,645 | +€334 | +3.0% |
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 29 October 2026 via checked.be.