DE OOGAPPEL: 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.
DE OOGAPPEL
Largest movements
- Tangible fixed assets -€35,785
down €35,785 (-27.4%), from €130,503 to €94,719
- Cash -€31,368
down €31,368 (-73.7%), from €42,567 to €11,198
mainly Debts after one year (-€25,098) and Net result for the year (-€23,196)
- Stocks and contracts +€6,516
up €6,516 (+34.0%), from €19,171 to €25,687
- Receivables within one year +€4,469
up €4,469 (+52.1%), from €8,573 to €13,042
of which Other amounts receivable: +€3,098
- Debts after one year -€25,098
down €25,098 (-78.5%), from €31,976 to €6,879
- Reserves -€23,196
down €23,196 (-29.6%), from €78,471 to €55,274
of which Distributable reserves: -€23,196
- Tax, wage and social debts -€3,322
down €3,322 (-36.3%), from €9,146 to €5,824
- Other debts -€3,202
down €3,202 (-34.1%), from €9,380 to €6,178
- Gross operating margin -€32,311
down €32,311 (-28.1%), from €114,948 to €82,638
- Taxes -€2,662
down €2,662 (-95.3%), from €2,794 to €132
- Staff costs +€1,549
up €1,549 (+2.6%), from €58,760 to €60,309
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 | €204,002 | €148,188 | -€55,814 | -27.4% |
| Fixed assets | 21/28 | €130,503 | €94,719 | -€35,785 | -27.4% |
| Tangible fixed assets | 22/27 | €130,503 | €94,719 | -€35,785 | -27.4% |
| Land and buildings | 22 | €82,809 | €66,290 | -€16,519 | -19.9% |
| Plant, machinery and equipment | 23 | €14,569 | €12,093 | -€2,476 | -17.0% |
| Furniture and vehicles | 24 | €33,125 | €16,335 | -€16,790 | -50.7% |
| Current assets | 29/58 | €73,499 | €53,469 | -€20,030 | -27.3% |
| Stocks and contracts in progress | 3 | €19,171 | €25,687 | +€6,516 | +34.0% |
| Stocks | 30/36 | €19,171 | €25,687 | +€6,516 | +34.0% |
| Amounts receivable within one year | 40/41 | €8,573 | €13,042 | +€4,469 | +52.1% |
| Trade receivables | 40 | €6,506 | €7,878 | +€1,371 | +21.1% |
| Other amounts receivable | 41 | €2,067 | €5,165 | +€3,098 | +149.9% |
| Cash at bank and in hand | 54/58 | €42,567 | €11,198 | -€31,368 | -73.7% |
| Deferred charges and accrued income | 490/1 | €3,189 | €3,542 | +€353 | +11.1% |
| Total equity and liabilities | 10/49 | €204,002 | €148,188 | -€55,814 | -27.4% |
| Equity | 10/15 | €127,071 | €103,874 | -€23,196 | -18.3% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Capital | 10 | €48,600 | €48,600 | = | 0.0% |
| Issued capital | 100 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €78,471 | €55,274 | -€23,196 | -29.6% |
| Non-distributable reserves | 130/1 | €3,569 | €3,569 | = | 0.0% |
| Legal reserve | 130 | €3,569 | €3,569 | = | 0.0% |
| Distributable reserves | 133 | €74,902 | €51,706 | -€23,196 | -31.0% |
| Amounts payable | 17/49 | €76,931 | €44,313 | -€32,618 | -42.4% |
| Amounts payable after more than one year | 17 | €31,976 | €6,879 | -€25,098 | -78.5% |
| Financial debts | 170/4 | €31,976 | €6,879 | -€25,098 | -78.5% |
| Amounts payable within one year | 42/48 | €44,955 | €37,435 | -€7,520 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €25,158 | €25,098 | -€60 | -0.2% |
| Trade debts | 44 | €1,271 | €335 | -€936 | -73.6% |
| Suppliers | 440/4 | €1,271 | €335 | -€936 | -73.6% |
| Taxes, remuneration and social security | 45 | €9,146 | €5,824 | -€3,322 | -36.3% |
| Taxes | 450/3 | €9,146 | €5,824 | -€3,322 | -36.3% |
| Other amounts payable | 47/48 | €9,380 | €6,178 | -€3,202 | -34.1% |
| Remuneration, social security and pensions | 62 | €58,760 | €60,309 | +€1,549 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,390 | €38,276 | -€1,114 | -2.8% |
| Other operating charges | 640/8 | €3,386 | €3,707 | +€320 | +9.5% |
| Non-recurring operating charges | 66A | €1,361 | - | -€1,361 | |
| Gross operating margin | 9900 | €114,948 | €82,638 | -€32,311 | -28.1% |
| Operating profit (loss) | 9901 | €12,050 | -€19,654 | -€31,704 | |
| Financial income | 75/76B | €261 | €179 | -€82 | -31.6% |
| Recurring financial income | 75 | €111 | €179 | +€68 | +60.9% |
| Non-recurring financial income | 76B | €150 | - | -€150 | |
| Financial charges | 65/66B | €3,164 | €3,589 | +€424 | +13.4% |
| Recurring financial charges | 65 | €3,164 | €3,589 | +€424 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €9,147 | -€23,064 | -€32,211 | |
| Income taxes | 67/77 | €2,794 | €132 | -€2,662 | -95.3% |
| Profit (loss) for the period | 9904 | €6,353 | -€23,196 | -€29,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,353 | -€23,196 | -€29,549 |
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 11 October 2026 via checked.be.