A. OOMS: what changed
A. OOMS
Largest movements
- Cash +€16,217
up €16,217 (+221%), from €7,337 to €23,554
mainly Net result for the year (+€22,157) and Tax, wage and social debts (+€9,239)
- Reserves +€22,157
up €22,157 (+51.9%), from €42,707 to €64,864
- Debts after one year -€14,832
down €14,832 (-32.6%), from €45,517 to €30,685
- Tax, wage and social debts +€9,239
up €9,239 (+193%), from €4,787 to €14,026
- Other debts -€6,025
down €6,025 (-8.6%), from €70,141 to €64,116
- Gross operating margin +€6,340
up €6,340 (+17.0%), from €37,271 to €43,610
- Depreciation -€6,081
down €6,081 (-74.6%), from €8,156 to €2,075
- Financial charges +€4,602
up €4,602 (+271%), from €1,700 to €6,302
- Taxes +€3,154
up €3,154 (+33.5%), from €9,424 to €12,578
- Financial income +€485
up €485 (+4,359%), from €11 to €496
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,204 | €210,693 | +€14,489 | +7.4% |
| Fixed assets | 21/28 | €181,178 | €181,549 | +€371 | +0.2% |
| Tangible fixed assets | 22/27 | €181,178 | €181,549 | +€371 | +0.2% |
| Land and buildings | 22 | €139,908 | €139,038 | -€869 | -0.6% |
| Other tangible fixed assets | 26 | €41,270 | €42,511 | +€1,241 | +3.0% |
| Current assets | 29/58 | €15,026 | €29,144 | +€14,118 | +94.0% |
| Amounts receivable within one year | 40/41 | €7,689 | €5,590 | -€2,099 | -27.3% |
| Trade receivables | 40 | €4,295 | €5,590 | +€1,295 | +30.1% |
| Other amounts receivable | 41 | €3,394 | - | -€3,394 | |
| Cash at bank and in hand | 54/58 | €7,337 | €23,554 | +€16,217 | +221% |
| Total equity and liabilities | 10/49 | €196,204 | €210,693 | +€14,489 | +7.4% |
| Equity | 10/15 | €61,257 | €83,414 | +€22,157 | +36.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €42,707 | €64,864 | +€22,157 | +51.9% |
| Distributable reserves | 133 | €42,707 | €64,864 | +€22,157 | +51.9% |
| Amounts payable | 17/49 | €134,947 | €127,279 | -€7,668 | -5.7% |
| Amounts payable after more than one year | 17 | €45,517 | €30,685 | -€14,832 | -32.6% |
| Financial debts | 170/4 | €45,517 | €30,685 | -€14,832 | -32.6% |
| Amounts payable within one year | 42/48 | €89,430 | €96,594 | +€7,164 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €14,502 | €16,533 | +€2,031 | +14.0% |
| Trade debts | 44 | - | €1,919 | +€1,919 | |
| Suppliers | 440/4 | - | €1,919 | +€1,919 | |
| Taxes, remuneration and social security | 45 | €4,787 | €14,026 | +€9,239 | +193% |
| Taxes | 450/3 | €4,787 | €14,026 | +€9,239 | +193% |
| Other amounts payable | 47/48 | €70,141 | €64,116 | -€6,025 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,156 | €2,075 | -€6,081 | -74.6% |
| Other operating charges | 640/8 | €705 | €993 | +€289 | +41.0% |
| Gross operating margin | 9900 | €37,271 | €43,610 | +€6,340 | +17.0% |
| Operating profit (loss) | 9901 | €28,410 | €40,542 | +€12,132 | +42.7% |
| Financial income | 75/76B | €11 | €496 | +€485 | +4,359% |
| Recurring financial income | 75 | €11 | €496 | +€485 | +4,359% |
| Financial charges | 65/66B | €1,700 | €6,302 | +€4,602 | +271% |
| Recurring financial charges | 65 | €1,700 | €6,302 | +€4,602 | +271% |
| Profit (loss) for the period before taxes | 9903 | €26,721 | €34,735 | +€8,015 | +30.0% |
| Income taxes | 67/77 | €9,424 | €12,578 | +€3,154 | +33.5% |
| Profit (loss) for the period | 9904 | €17,296 | €22,157 | +€4,861 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,296 | €22,157 | +€4,861 | +28.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.