DEN OOIEVAAR: 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.
DEN OOIEVAAR
Largest movements
- Receivables within one year +€17,987
new in 2025: €17,987
of which Trade receivables: +€17,717
- Cash -€2,777
down €2,777 (-97.0%), from €2,862 to €85
mainly Receivables within one year (-€17,987) and Net result for the year (-€8,812)
- Trade debts +€27,916
up €27,916 (+2,087%), from €1,338 to €29,254
- Other debts +€12,880
up €12,880 (+9.2%), from €140,243 to €153,123
- Reserves -€8,812
down €8,812 (-19.2%), from €45,926 to €37,114
- Current portion of long-term debt -€7,563
no longer reported in 2025 (was €7,563)
- Tax, wage and social debts -€5,212
down €5,212 (-76.7%), from €6,792 to €1,581
of which Taxes: -€3,298
- Gross operating margin -€15,028
down €15,028, from €6,501 to -€8,527
- Taxes -€1,581
no longer reported in 2025 (was €1,581)
- Financial charges -€418
down €418 (-71.7%), from €583 to €165
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 | €207,862 | €223,072 | +€15,210 | +7.3% |
| Fixed assets | 21/28 | €205,000 | €205,000 | = | 0.0% |
| Financial fixed assets | 28 | €205,000 | €205,000 | = | 0.0% |
| Current assets | 29/58 | €2,862 | €18,072 | +€15,210 | +531% |
| Amounts receivable within one year | 40/41 | - | €17,987 | +€17,987 | |
| Trade receivables | 40 | - | €17,717 | +€17,717 | |
| Other amounts receivable | 41 | - | €270 | +€270 | |
| Cash at bank and in hand | 54/58 | €2,862 | €85 | -€2,777 | -97.0% |
| Total equity and liabilities | 10/49 | €207,862 | €223,072 | +€15,210 | +7.3% |
| Equity | 10/15 | €47,926 | €39,114 | -€8,812 | -18.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,926 | €37,114 | -€8,812 | -19.2% |
| Distributable reserves | 133 | €45,926 | €37,114 | -€8,812 | -19.2% |
| Amounts payable | 17/49 | €159,936 | €183,958 | +€24,022 | +15.0% |
| Amounts payable within one year | 42/48 | €155,936 | €183,958 | +€28,022 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €7,563 | - | -€7,563 | |
| Trade debts | 44 | €1,338 | €29,254 | +€27,916 | +2,087% |
| Suppliers | 440/4 | €1,338 | €29,254 | +€27,916 | +2,087% |
| Taxes, remuneration and social security | 45 | €6,792 | €1,581 | -€5,212 | -76.7% |
| Taxes | 450/3 | €4,879 | €1,581 | -€3,298 | -67.6% |
| Remuneration and social security | 454/9 | €1,914 | - | -€1,914 | |
| Other amounts payable | 47/48 | €140,243 | €153,123 | +€12,880 | +9.2% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €6,501 | -€8,527 | -€15,028 | |
| Operating profit (loss) | 9901 | €6,383 | -€8,647 | -€15,030 | |
| Financial charges | 65/66B | €583 | €165 | -€418 | -71.7% |
| Recurring financial charges | 65 | €583 | €165 | -€418 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €5,800 | -€8,812 | -€14,612 | |
| Income taxes | 67/77 | €1,581 | - | -€1,581 | |
| Profit (loss) for the period | 9904 | €4,220 | -€8,812 | -€13,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,220 | -€8,812 | -€13,031 |
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.