O'CHICKEN: 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.
O'CHICKEN
Largest movements
- Receivables within one year +€20,571
up €20,571 (+68.6%), from €29,986 to €50,557
of which Other amounts receivable: +€14,830
- Cash +€16,656
up €16,656 (+4,526%), from €368 to €17,024
mainly Trade debts (+€33,741) and Tax, wage and social debts (+€10,493)
- Tangible fixed assets +€3,595
up €3,595 (+17.2%), from €20,854 to €24,449
of which Furniture and vehicles: +€3,596
- Trade debts +€33,741
up €33,741 (+255%), from €13,217 to €46,958
- Tax, wage and social debts +€10,493
up €10,493 (+42.5%), from €24,715 to €35,208
of which Taxes: +€11,641
- Profit (loss) carried forward -€2,464
down €2,464 (-2.8%), from -€86,718 to -€89,182
- Gross operating margin -€14,191
down €14,191 (-27.6%), from €51,462 to €37,271
- Depreciation -€5,784
no longer reported in 2024 (was €5,784)
- Other operating charges -€2,799
down €2,799 (-70.0%), from €4,000 to €1,201
- Financial charges -€2,490
down €2,490 (-89.7%), from €2,777 to €287
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,096 | €108,867 | +€41,771 | +62.3% |
| Fixed assets | 21/28 | €20,854 | €24,449 | +€3,595 | +17.2% |
| Tangible fixed assets | 22/27 | €20,854 | €24,449 | +€3,595 | +17.2% |
| Plant, machinery and equipment | 23 | €3,920 | €3,920 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €2,056 | €5,652 | +€3,596 | +175% |
| Other tangible fixed assets | 26 | €14,878 | €14,878 | -€0 | 0.0% |
| Current assets | 29/58 | €46,242 | €84,417 | +€38,175 | +82.6% |
| Stocks and contracts in progress | 3 | €15,888 | €15,888 | +€0 | 0.0% |
| Stocks | 30/36 | €15,888 | €15,888 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €29,986 | €50,557 | +€20,571 | +68.6% |
| Trade receivables | 40 | €26,893 | €32,634 | +€5,741 | +21.3% |
| Other amounts receivable | 41 | €3,093 | €17,923 | +€14,830 | +479% |
| Cash at bank and in hand | 54/58 | €368 | €17,024 | +€16,656 | +4,526% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €67,096 | €108,867 | +€41,771 | +62.3% |
| Equity | 10/15 | -€68,118 | -€70,582 | -€2,464 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,718 | -€89,182 | -€2,464 | -2.8% |
| Amounts payable | 17/49 | €135,214 | €179,449 | +€44,235 | +32.7% |
| Amounts payable within one year | 42/48 | €135,214 | €179,449 | +€44,235 | +32.7% |
| Trade debts | 44 | €13,217 | €46,958 | +€33,741 | +255% |
| Suppliers | 440/4 | €13,217 | €46,958 | +€33,741 | +255% |
| Taxes, remuneration and social security | 45 | €24,715 | €35,208 | +€10,493 | +42.5% |
| Taxes | 450/3 | - | €11,641 | +€11,641 | |
| Remuneration and social security | 454/9 | €24,715 | €23,567 | -€1,148 | -4.6% |
| Other amounts payable | 47/48 | €97,282 | €97,283 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €38,397 | €38,247 | -€150 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,784 | - | -€5,784 | |
| Other operating charges | 640/8 | €4,000 | €1,201 | -€2,799 | -70.0% |
| Gross operating margin | 9900 | €51,462 | €37,271 | -€14,191 | -27.6% |
| Operating profit (loss) | 9901 | €3,281 | -€2,177 | -€5,458 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,777 | €287 | -€2,490 | -89.7% |
| Recurring financial charges | 65 | €2,777 | €287 | -€2,490 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €505 | -€2,464 | -€2,969 | |
| Profit (loss) for the period | 9904 | €505 | -€2,464 | -€2,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €505 | -€2,464 | -€2,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.