O² ARCHITECTURE: 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.
O² ARCHITECTURE
Largest movements
- Tangible fixed assets +€7,590
up €7,590 (+3,183%), from €238 to €7,828
- Deferred charges and accrued income -€1,395
down €1,395 (-46.0%), from €3,028 to €1,634
- Receivables within one year -€1,343
down €1,343 (-66.2%), from €2,029 to €686
of which Trade receivables: -€1,029
- Cash -€991
down €991 (-13.4%), from €7,395 to €6,404
mainly Investment in fixed assets (net) (-€11,742) and Trade debts (-€1,441)
- Profit (loss) carried forward +€2,863
up €2,863 (+10.9%), from -€26,274 to -€23,412
- Tax, wage and social debts +€2,426
up €2,426 (+278%), from €873 to €3,298
- Trade debts -€1,441
down €1,441 (-34.0%), from €4,237 to €2,796
- Gross operating margin +€5,752
up €5,752 (+150%), from €3,826 to €9,578
- Depreciation +€3,914
up €3,914 (+1,641%), from €238 to €4,152
- Purchases and services +€2,133
up €2,133 (+8.8%), from €24,313 to €26,446
- Turnover +€1,413
up €1,413 (+5.4%), from €25,977 to €27,390
- Taxes +€1,041
up €1,041 (+208,122%), from €1 to €1,041
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 | €12,691 | €16,553 | +€3,861 | +30.4% |
| Fixed assets | 21/28 | €238 | €7,828 | +€7,590 | +3,183% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €238 | €7,828 | +€7,590 | +3,183% |
| Furniture and vehicles | 24 | €238 | €7,828 | +€7,590 | +3,183% |
| Current assets | 29/58 | €12,453 | €8,724 | -€3,729 | -29.9% |
| Amounts receivable within one year | 40/41 | €2,029 | €686 | -€1,343 | -66.2% |
| Trade receivables | 40 | €1,715 | €686 | -€1,029 | -60.0% |
| Other amounts receivable | 41 | €315 | €0 | -€315 | -100% |
| Cash at bank and in hand | 54/58 | €7,395 | €6,404 | -€991 | -13.4% |
| Deferred charges and accrued income | 490/1 | €3,028 | €1,634 | -€1,395 | -46.0% |
| Total equity and liabilities | 10/49 | €12,691 | €16,553 | +€3,861 | +30.4% |
| Equity | 10/15 | -€1,892 | €970 | +€2,863 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,182 | €18,182 | = | 0.0% |
| Distributable reserves | 133 | €18,182 | €18,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,274 | -€23,412 | +€2,863 | +10.9% |
| Amounts payable | 17/49 | €14,584 | €15,582 | +€999 | +6.8% |
| Amounts payable within one year | 42/48 | €14,499 | €15,484 | +€985 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,237 | €2,796 | -€1,441 | -34.0% |
| Suppliers | 440/4 | €4,237 | €2,796 | -€1,441 | -34.0% |
| Taxes, remuneration and social security | 45 | €873 | €3,298 | +€2,426 | +278% |
| Taxes | 450/3 | €873 | €3,298 | +€2,426 | +278% |
| Other amounts payable | 47/48 | €9,389 | €9,389 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €84 | €99 | +€14 | +16.8% |
| Turnover | 70 | €25,977 | €27,390 | +€1,413 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,313 | €26,446 | +€2,133 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €4,152 | +€3,914 | +1,641% |
| Other operating charges | 640/8 | €1,370 | €1,427 | +€57 | +4.1% |
| Gross operating margin | 9900 | €3,826 | €9,578 | +€5,752 | +150% |
| Operating profit (loss) | 9901 | €2,217 | €3,999 | +€1,781 | +80.3% |
| Financial income | 75/76B | €1 | €1 | +€0 | +3.2% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +3.2% |
| Financial charges | 65/66B | €249 | €96 | -€153 | -61.5% |
| Recurring financial charges | 65 | €249 | €96 | -€153 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €1,970 | €3,904 | +€1,934 | +98.2% |
| Income taxes | 67/77 | €1 | €1,041 | +€1,041 | +208,122% |
| Profit (loss) for the period | 9904 | €1,969 | €2,863 | +€894 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | €2,863 | +€894 | +45.4% |
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 25 October 2026 via checked.be.