Jochen Ooms: 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.
Jochen Ooms
Largest movements
- Receivables within one year +€12,674
up €12,674 (+106%), from €11,951 to €24,625
- Cash -€6,568
down €6,568 (-14.0%), from €47,031 to €40,463
mainly Receivables within one year (-€12,674) and Tax, wage and social debts (-€5,054)
- Reserves +€12,788
up €12,788 (+38.4%), from €33,287 to €46,075
- Tax, wage and social debts -€5,054
down €5,054 (-22.5%), from €22,435 to €17,381
of which Taxes: -€2,919
- Other debts -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€27,623
down €27,623 (-60.7%), from €45,509 to €17,887
- Taxes -€4,586
down €4,586 (-48.4%), from €9,477 to €4,891
- Other operating charges -€877
down €877 (-54.4%), from €1,614 to €737
- Financial income +€694
up €694 (+120%), from €580 to €1,274
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 | €59,087 | €65,490 | +€6,403 | +10.8% |
| Current assets | 29/58 | €59,087 | €65,490 | +€6,403 | +10.8% |
| Amounts receivable within one year | 40/41 | €11,951 | €24,625 | +€12,674 | +106% |
| Other amounts receivable | 41 | €11,951 | €24,625 | +€12,674 | +106% |
| Cash at bank and in hand | 54/58 | €47,031 | €40,463 | -€6,568 | -14.0% |
| Deferred charges and accrued income | 490/1 | €105 | €402 | +€297 | +283% |
| Total equity and liabilities | 10/49 | €59,087 | €65,490 | +€6,403 | +10.8% |
| Equity | 10/15 | €33,387 | €46,175 | +€12,788 | +38.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €33,287 | €46,075 | +€12,788 | +38.4% |
| Distributable reserves | 133 | €33,287 | €46,075 | +€12,788 | +38.4% |
| Amounts payable | 17/49 | €25,699 | €19,315 | -€6,384 | -24.8% |
| Amounts payable within one year | 42/48 | €25,699 | €19,315 | -€6,384 | -24.8% |
| Trade debts | 44 | €2,265 | €1,934 | -€331 | -14.6% |
| Suppliers | 440/4 | €2,265 | €1,934 | -€331 | -14.6% |
| Taxes, remuneration and social security | 45 | €22,435 | €17,381 | -€5,054 | -22.5% |
| Taxes | 450/3 | €20,300 | €17,381 | -€2,919 | -14.4% |
| Remuneration and social security | 454/9 | €2,134 | - | -€2,134 | |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €1,614 | €737 | -€877 | -54.4% |
| Gross operating margin | 9900 | €45,509 | €17,887 | -€27,623 | -60.7% |
| Operating profit (loss) | 9901 | €43,895 | €17,150 | -€26,745 | -60.9% |
| Financial income | 75/76B | €580 | €1,274 | +€694 | +120% |
| Recurring financial income | 75 | €580 | €1,274 | +€694 | +120% |
| Financial charges | 65/66B | €711 | €745 | +€34 | +4.8% |
| Recurring financial charges | 65 | €711 | €745 | +€34 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €43,764 | €17,678 | -€26,086 | -59.6% |
| Income taxes | 67/77 | €9,477 | €4,891 | -€4,586 | -48.4% |
| Profit (loss) for the period | 9904 | €34,287 | €12,788 | -€21,500 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,287 | €12,788 | -€21,500 | -62.7% |
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 15 October 2026 via checked.be.