DR. OOMS ERWIN: 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. OOMS ERWIN
Largest movements
- Tangible fixed assets +€323,697
up €323,697 (+20.5%), from €1.6m to €1.9m
of which Furniture and vehicles: +€246,573
- Receivables within one year +€109,669
up €109,669 (+26.2%), from €417,963 to €527,632
of which Other amounts receivable: +€108,972
- Cash -€61,334
down €61,334 (-23.8%), from €258,209 to €196,875
mainly Investment in fixed assets (net) (-€461,710) and Contributions, distributions and other (-€154,733)
- Reserves +€201,067
up €201,067 (+16.7%), from €1.2m to €1.4m
of which Distributable reserves: +€201,067
- Debts after one year +€127,866
up €127,866 (+15.3%), from €833,217 to €961,084
- Tax, wage and social debts +€61,694
up €61,694 (+268%), from €23,001 to €84,694
- Gross operating margin +€99,963
up €99,963 (+17.1%), from €585,715 to €685,678
- Taxes +€26,621
up €26,621 (+21.6%), from €123,001 to €149,622
- Depreciation -€19,200
down €19,200 (-12.2%), from €157,213 to €138,012
- Other operating charges -€10,317
down €10,317 (-51.9%), from €19,878 to €9,561
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 | €2,271,732 | €2,643,764 | +€372,032 | +16.4% |
| Fixed assets | 21/28 | €1,595,560 | €1,919,257 | +€323,697 | +20.3% |
| Tangible fixed assets | 22/27 | €1,575,560 | €1,899,257 | +€323,697 | +20.5% |
| Land and buildings | 22 | €1,418,979 | €1,494,993 | +€76,015 | +5.4% |
| Plant, machinery and equipment | 23 | €1,943 | €3,053 | +€1,110 | +57.1% |
| Furniture and vehicles | 24 | €154,638 | €401,210 | +€246,573 | +159% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €676,172 | €724,507 | +€48,335 | +7.1% |
| Amounts receivable within one year | 40/41 | €417,963 | €527,632 | +€109,669 | +26.2% |
| Trade receivables | 40 | €244,721 | €245,418 | +€697 | +0.3% |
| Other amounts receivable | 41 | €173,242 | €282,214 | +€108,972 | +62.9% |
| Cash at bank and in hand | 54/58 | €258,209 | €196,875 | -€61,334 | -23.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,271,732 | €2,643,764 | +€372,032 | +16.4% |
| Equity | 10/15 | €1,214,576 | €1,415,643 | +€201,067 | +16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,202,176 | €1,403,243 | +€201,067 | +16.7% |
| Tax-exempt reserves | 132 | €13,121 | €13,121 | = | 0.0% |
| Distributable reserves | 133 | €1,189,054 | €1,390,122 | +€201,067 | +16.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,057,156 | €1,228,121 | +€170,965 | +16.2% |
| Amounts payable after more than one year | 17 | €833,217 | €961,084 | +€127,866 | +15.3% |
| Financial debts | 170/4 | €833,217 | €961,084 | +€127,866 | +15.3% |
| Amounts payable within one year | 42/48 | €222,528 | €267,037 | +€44,509 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €175,282 | €176,684 | +€1,402 | +0.8% |
| Trade debts | 44 | €23,412 | €5,659 | -€17,754 | -75.8% |
| Suppliers | 440/4 | €23,412 | €5,659 | -€17,754 | -75.8% |
| Taxes, remuneration and social security | 45 | €23,001 | €84,694 | +€61,694 | +268% |
| Taxes | 450/3 | €23,001 | €84,694 | +€61,694 | +268% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | €1,411 | €0 | -€1,411 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,213 | €138,012 | -€19,200 | -12.2% |
| Other operating charges | 640/8 | €19,878 | €9,561 | -€10,317 | -51.9% |
| Gross operating margin | 9900 | €585,715 | €685,678 | +€99,963 | +17.1% |
| Operating profit (loss) | 9901 | €408,625 | €538,105 | +€129,480 | +31.7% |
| Financial income | 75/76B | €5,792 | €9,364 | +€3,572 | +61.7% |
| Recurring financial income | 75 | €5,792 | €9,364 | +€3,572 | +61.7% |
| Financial charges | 65/66B | €39,898 | €42,046 | +€2,147 | +5.4% |
| Recurring financial charges | 65 | €39,898 | €42,046 | +€2,147 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €374,519 | €505,423 | +€130,904 | +35.0% |
| Income taxes | 67/77 | €123,001 | €149,622 | +€26,621 | +21.6% |
| Profit (loss) for the period | 9904 | €251,518 | €355,800 | +€104,283 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €251,518 | €355,800 | +€104,283 | +41.5% |
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 24 October 2026 via checked.be.