Het Oogpunt: 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.
Het Oogpunt
Largest movements
- Current assets +€53,867
up €53,867 (+15.0%), from €359,014 to €412,882
of which Cash: +€77,119
- Tangible fixed assets -€51,745
down €51,745 (-14.2%), from €363,188 to €311,444
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€23,653
up €23,653 (+16.4%), from €144,388 to €168,041
- Depreciation +€4,480
up €4,480 (+4.6%), from €98,218 to €102,698
From the 2018 result to the 2019 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €724,043 | €724,673 | +€630 | +0.1% |
| Fixed assets | 21/28 | €365,029 | €311,791 | -€53,237 | -14.6% |
| Intangible fixed assets | 21 | €1,840 | €347 | -€1,493 | -81.1% |
| Tangible fixed assets | 22/27 | €363,188 | €311,444 | -€51,745 | -14.2% |
| Current assets | 29/58 | €359,014 | €412,882 | +€53,867 | +15.0% |
| Amounts receivable within one year | 40/41 | €75,416 | €73,820 | -€1,596 | -2.1% |
| Cash at bank and in hand | 54/58 | €72,378 | €149,497 | +€77,119 | +107% |
| Total equity and liabilities | 10/49 | €724,043 | €724,673 | +€630 | +0.1% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €721,043 | €721,673 | +€630 | +0.1% |
| Amounts payable after more than one year | 17 | €284,417 | €216,292 | -€68,125 | -24.0% |
| Amounts payable within one year | 42/48 | €400,660 | €503,081 | +€102,421 | +25.6% |
| Trade debts | 44 | €7,563 | €38,103 | +€30,540 | +404% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,218 | €102,698 | +€4,480 | +4.6% |
| Gross operating margin | 9900 | €144,388 | €168,041 | +€23,653 | +16.4% |
| Operating profit (loss) | 9901 | €5,913 | €5,364 | -€548 | -9.3% |
| Recurring financial income | 75 | €747 | €732 | -€15 | -2.0% |
| Recurring financial charges | 65 | €6,659 | €6,096 | -€563 | -8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.