O.E.E CONSTRUCT: what changed
Two fiscal 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.E.E CONSTRUCT
Largest movements
- Receivables within one year +€16,175
up €16,175 (+2128.4%), from €760 to €16,935
of which Trade receivables: +€14,440
- Tangible fixed assets +€2,562
new in 2023: €2,562
- Cash -€2,167
down €2,167 (-42.6%), from €5,085 to €2,918
mainly Receivables within one year (-€16,175) and Investment in fixed assets (net) (-€3,000)
- Trade debts +€12,263
up €12,263 (+352.9%), from €3,475 to €15,738
- Other debts +€3,212
up €3,212 (+296.1%), from €1,085 to €4,297
- Profit (loss) carried forward +€889
up €889, from -€715 to €174
- Tax, wage and social debts +€420
new in 2023: €420
- Gross operating margin +€2,709
up €2,709, from -€600 to €2,109
- Depreciation +€438
new in 2023: €438
- Taxes +€420
new in 2023: €420
- Other operating charges +€364
new in 2023: €364
- Staff costs -€105
no longer reported in 2023 (was €105)
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,845 | €22,629 | +€16,784 | +287.2% |
| Fixed assets | 21/28 | - | €2,562 | +€2,562 | |
| Tangible fixed assets | 22/27 | - | €2,562 | +€2,562 | |
| Furniture and vehicles | 24 | - | €2,562 | +€2,562 | |
| Current assets | 29/58 | €5,845 | €20,067 | +€14,223 | +243.3% |
| Amounts receivable within one year | 40/41 | €760 | €16,935 | +€16,175 | +2128.4% |
| Trade receivables | 40 | - | €14,440 | +€14,440 | |
| Other amounts receivable | 41 | €760 | €2,495 | +€1,735 | +228.3% |
| Cash at bank and in hand | 54/58 | €5,085 | €2,918 | -€2,167 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €214 | +€214 | |
| Total equity and liabilities | 10/49 | €5,845 | €22,629 | +€16,784 | +287.2% |
| Equity | 10/15 | €1,285 | €2,174 | +€889 | +69.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€715 | €174 | +€889 | |
| Amounts payable | 17/49 | €4,560 | €20,455 | +€15,896 | +348.6% |
| Amounts payable within one year | 42/48 | €4,560 | €20,455 | +€15,896 | +348.6% |
| Trade debts | 44 | €3,475 | €15,738 | +€12,263 | +352.9% |
| Suppliers | 440/4 | €3,475 | €15,738 | +€12,263 | +352.9% |
| Taxes, remuneration and social security | 45 | - | €420 | +€420 | |
| Taxes | 450/3 | - | €420 | +€420 | |
| Other amounts payable | 47/48 | €1,085 | €4,297 | +€3,212 | +296.1% |
| Remuneration, social security and pensions | 62 | €105 | - | -€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €438 | +€438 | |
| Other operating charges | 640/8 | - | €364 | +€364 | |
| Gross operating margin | 9900 | -€600 | €2,109 | +€2,709 | |
| Operating profit (loss) | 9901 | -€705 | €1,307 | +€2,012 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €10 | €1 | -€8 | -85.6% |
| Recurring financial charges | 65 | €10 | €1 | -€8 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€715 | €1,309 | +€2,023 | |
| Income taxes | 67/77 | - | €420 | +€420 | |
| Profit (loss) for the period | 9904 | -€715 | €889 | +€1,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€715 | €889 | +€1,604 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.