Hey Oli!: 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.
Hey Oli!
Largest movements
- Tangible fixed assets +€101,029
up €101,029 (+735%), from €13,744 to €114,773
of which Plant, machinery and equipment: +€91,453
- Cash +€23,072
up €23,072 (+71.3%), from €32,341 to €55,413
mainly Debts after one year (+€91,752) and Net result for the year (+€15,645)
- Receivables within one year +€4,267
up €4,267 (+24.0%), from €17,757 to €22,024
of which Other amounts receivable: +€7,447
- Debts after one year +€91,752
new in 2026: €91,752
- Other debts +€15,323
up €15,323 (+30.4%), from €50,450 to €65,773
- Accrued charges and deferred income +€15,000
new in 2026: €15,000
- Current portion of long-term debt +€6,092
new in 2026: €6,092
- Trade debts +€4,680
up €4,680 (+162%), from €2,897 to €7,577
- Gross operating margin -€16,610
down €16,610 (-38.8%), from €42,850 to €26,239
- Taxes -€6,834
down €6,834 (-72.8%), from €9,387 to €2,553
- Financial charges +€1,991
up €1,991 (+818%), from €244 to €2,235
- Other operating charges +€1,409
up €1,409 (+103%), from €1,371 to €2,779
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,842 | €193,944 | +€130,102 | +204% |
| Fixed assets | 21/28 | €13,744 | €114,773 | +€101,029 | +735% |
| Tangible fixed assets | 22/27 | €13,744 | €114,773 | +€101,029 | +735% |
| Plant, machinery and equipment | 23 | €9,051 | €100,504 | +€91,453 | +1,010% |
| Furniture and vehicles | 24 | €4,694 | €14,270 | +€9,576 | +204% |
| Current assets | 29/58 | €50,098 | €79,171 | +€29,073 | +58.0% |
| Amounts receivable within one year | 40/41 | €17,757 | €22,024 | +€4,267 | +24.0% |
| Trade receivables | 40 | €17,757 | €14,577 | -€3,180 | -17.9% |
| Other amounts receivable | 41 | €0 | €7,447 | +€7,447 | |
| Cash at bank and in hand | 54/58 | €32,341 | €55,413 | +€23,072 | +71.3% |
| Deferred charges and accrued income | 490/1 | - | €1,734 | +€1,734 | |
| Total equity and liabilities | 10/49 | €63,842 | €193,944 | +€130,102 | +204% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,842 | €193,944 | +€130,102 | +204% |
| Amounts payable after more than one year | 17 | - | €91,752 | +€91,752 | |
| Financial debts | 170/4 | - | €91,752 | +€91,752 | |
| Amounts payable within one year | 42/48 | €63,842 | €87,192 | +€23,350 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,092 | +€6,092 | |
| Trade debts | 44 | €2,897 | €7,577 | +€4,680 | +162% |
| Suppliers | 440/4 | €2,897 | €7,577 | +€4,680 | +162% |
| Taxes, remuneration and social security | 45 | €10,495 | €7,750 | -€2,745 | -26.2% |
| Taxes | 450/3 | €10,495 | €5,200 | -€5,295 | -50.5% |
| Remuneration and social security | 454/9 | - | €2,550 | +€2,550 | |
| Other amounts payable | 47/48 | €50,450 | €65,773 | +€15,323 | +30.4% |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,827 | €3,031 | +€204 | +7.2% |
| Other operating charges | 640/8 | €1,371 | €2,779 | +€1,409 | +103% |
| Gross operating margin | 9900 | €42,850 | €26,239 | -€16,610 | -38.8% |
| Operating profit (loss) | 9901 | €38,652 | €20,429 | -€18,223 | -47.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +19,900% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +19,900% |
| Financial charges | 65/66B | €244 | €2,235 | +€1,991 | +818% |
| Recurring financial charges | 65 | €244 | €2,235 | +€1,991 | +818% |
| Profit (loss) for the period before taxes | 9903 | €38,409 | €18,199 | -€20,210 | -52.6% |
| Income taxes | 67/77 | €9,387 | €2,553 | -€6,834 | -72.8% |
| Profit (loss) for the period | 9904 | €29,021 | €15,645 | -€13,376 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,021 | €15,645 | -€13,376 | -46.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.