Double OO: 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.
Double OO
Largest movements
- Cash +€53,018
up €53,018 (+97.0%), from €54,636 to €107,654
mainly Net result for the year (+€37,209) and Receivables within one year (+€8,403)
- Receivables within one year -€8,403
down €8,403 (-49.2%), from €17,071 to €8,669
of which Trade receivables: -€7,222
- Tangible fixed assets -€1,823
down €1,823 (-46.5%), from €3,923 to €2,100
of which Furniture and vehicles: -€1,180
- Reserves +€33,209
up €33,209 (+81.4%), from €40,793 to €74,002
- Other debts +€5,377
up €5,377 (+57.8%), from €9,297 to €14,674
- Tax, wage and social debts +€5,098
up €5,098 (+23.2%), from €22,021 to €27,120
- Gross operating margin +€19,156
up €19,156 (+56.2%), from €34,078 to €53,234
- Taxes +€4,076
up €4,076 (+45.3%), from €8,989 to €13,066
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 | €75,700 | €118,914 | +€43,214 | +57.1% |
| Fixed assets | 21/28 | €3,923 | €2,100 | -€1,823 | -46.5% |
| Tangible fixed assets | 22/27 | €3,923 | €2,100 | -€1,823 | -46.5% |
| Plant, machinery and equipment | 23 | €1,285 | €642 | -€643 | -50.1% |
| Furniture and vehicles | 24 | €2,638 | €1,458 | -€1,180 | -44.7% |
| Current assets | 29/58 | €71,777 | €116,815 | +€45,037 | +62.7% |
| Amounts receivable within one year | 40/41 | €17,071 | €8,669 | -€8,403 | -49.2% |
| Trade receivables | 40 | €15,891 | €8,669 | -€7,222 | -45.4% |
| Other amounts receivable | 41 | €1,181 | - | -€1,181 | |
| Cash at bank and in hand | 54/58 | €54,636 | €107,654 | +€53,018 | +97.0% |
| Deferred charges and accrued income | 490/1 | €70 | €492 | +€422 | +603.0% |
| Total equity and liabilities | 10/49 | €75,700 | €118,914 | +€43,214 | +57.1% |
| Equity | 10/15 | €42,793 | €76,002 | +€33,209 | +77.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,793 | €74,002 | +€33,209 | +81.4% |
| Distributable reserves | 133 | €40,793 | €74,002 | +€33,209 | +81.4% |
| Amounts payable | 17/49 | €32,907 | €42,912 | +€10,005 | +30.4% |
| Amounts payable within one year | 42/48 | €32,348 | €42,233 | +€9,885 | +30.6% |
| Trade debts | 44 | €1,029 | €439 | -€590 | -57.3% |
| Suppliers | 440/4 | €1,029 | €439 | -€590 | -57.3% |
| Taxes, remuneration and social security | 45 | €22,021 | €27,120 | +€5,098 | +23.2% |
| Taxes | 450/3 | €22,021 | €27,120 | +€5,098 | +23.2% |
| Other amounts payable | 47/48 | €9,297 | €14,674 | +€5,377 | +57.8% |
| Accrued charges and deferred income | 492/3 | €559 | €680 | +€120 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €1,823 | = | 0.0% |
| Other operating charges | 640/8 | €582 | €400 | -€183 | -31.4% |
| Gross operating margin | 9900 | €34,078 | €53,234 | +€19,156 | +56.2% |
| Operating profit (loss) | 9901 | €31,672 | €51,011 | +€19,338 | +61.1% |
| Financial charges | 65/66B | €613 | €736 | +€123 | +20.1% |
| Recurring financial charges | 65 | €613 | €736 | +€123 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €31,060 | €50,275 | +€19,215 | +61.9% |
| Income taxes | 67/77 | €8,989 | €13,066 | +€4,076 | +45.3% |
| Profit (loss) for the period | 9904 | €22,070 | €37,209 | +€15,139 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,070 | €37,209 | +€15,139 | +68.6% |
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 10 October 2026 via checked.be.