DR. ESMAT OONA: 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.
DR. ESMAT OONA
Largest movements
- Tangible fixed assets -€27,614
down €27,614 (-14.4%), from €191,116 to €163,502
of which Land and buildings: -€19,937
- Receivables within one year -€16,724
down €16,724 (-92.9%), from €18,004 to €1,280
of which Other amounts receivable: -€16,724
- Cash +€13,841
up €13,841 (+33.8%), from €40,968 to €54,809
mainly Net result for the year (+€75,622) and Depreciation (+€27,614)
- Reserves +€75,622
up €75,622 (+3800.0%), from €1,990 to €77,612
of which Distributable reserves: +€75,622
- Other debts -€65,464
down €65,464 (-57.9%), from €113,052 to €47,587
- Debts after one year -€32,060
down €32,060 (-53.8%), from €59,633 to €27,573
of which Financial debts: -€32,060
- Current portion of long-term debt -€6,155
down €6,155 (-15.0%), from €41,107 to €34,952
- Gross operating margin +€15,750
up €15,750 (+12.3%), from €127,964 to €143,714
- Taxes +€9,200
up €9,200 (+40.8%), from €22,539 to €31,739
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 | €250,258 | €219,592 | -€30,667 | -12.3% |
| Fixed assets | 21/28 | €191,116 | €163,502 | -€27,614 | -14.4% |
| Tangible fixed assets | 22/27 | €191,116 | €163,502 | -€27,614 | -14.4% |
| Land and buildings | 22 | €176,525 | €156,588 | -€19,937 | -11.3% |
| Plant, machinery and equipment | 23 | €2,622 | €1,607 | -€1,015 | -38.7% |
| Furniture and vehicles | 24 | €11,970 | €5,308 | -€6,662 | -55.7% |
| Current assets | 29/58 | €59,142 | €56,089 | -€3,053 | -5.2% |
| Amounts receivable within one year | 40/41 | €18,004 | €1,280 | -€16,724 | -92.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €18,004 | €1,280 | -€16,724 | -92.9% |
| Cash at bank and in hand | 54/58 | €40,968 | €54,809 | +€13,841 | +33.8% |
| Deferred charges and accrued income | 490/1 | €170 | €0 | -€170 | -100.0% |
| Total equity and liabilities | 10/49 | €250,258 | €219,592 | -€30,667 | -12.3% |
| Equity | 10/15 | €20,590 | €96,212 | +€75,622 | +367.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,990 | €77,612 | +€75,622 | +3800.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130 | €75,752 | +€75,622 | +58139.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €229,668 | €123,380 | -€106,289 | -46.3% |
| Amounts payable after more than one year | 17 | €59,633 | €27,573 | -€32,060 | -53.8% |
| Financial debts | 170/4 | €58,633 | €26,573 | -€32,060 | -54.7% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €170,035 | €95,806 | -€74,229 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €41,107 | €34,952 | -€6,155 | -15.0% |
| Trade debts | 44 | €4,101 | €3,881 | -€219 | -5.3% |
| Suppliers | 440/4 | €4,101 | €3,881 | -€219 | -5.3% |
| Taxes, remuneration and social security | 45 | €11,776 | €9,386 | -€2,391 | -20.3% |
| Taxes | 450/3 | €11,776 | €9,386 | -€2,391 | -20.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €113,052 | €47,587 | -€65,464 | -57.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,766 | €27,614 | -€1,152 | -4.0% |
| Other operating charges | 640/8 | €1,990 | €1,744 | -€246 | -12.4% |
| Gross operating margin | 9900 | €127,964 | €143,714 | +€15,750 | +12.3% |
| Operating profit (loss) | 9901 | €97,207 | €114,356 | +€17,149 | +17.6% |
| Financial income | 75/76B | €0 | €3 | +€2 | +719.4% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +719.4% |
| Financial charges | 65/66B | €6,233 | €6,998 | +€765 | +12.3% |
| Recurring financial charges | 65 | €6,233 | €6,998 | +€765 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €90,975 | €107,361 | +€16,386 | +18.0% |
| Income taxes | 67/77 | €22,539 | €31,739 | +€9,200 | +40.8% |
| Profit (loss) for the period | 9904 | €68,436 | €75,622 | +€7,186 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,436 | €75,622 | +€7,186 | +10.5% |
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.