Ô les Mains: what changed
Ô les Mains
Largest movements
- Tangible fixed assets -€878
down €878 (-41.1%), from €2,136 to €1,258
of which Plant, machinery and equipment: -€493
- Cash +€703
up €703 (+46.2%), from €1,521 to €2,224
mainly Contributions, distributions and other (+€18,000) and Depreciation (+€1,167)
- Formation expenses -€289
down €289 (-31.1%), from €929 to €640
- Receivables within one year -€109
down €109 (-56.3%), from €194 to €85
- Other debts -€464
down €464 (-1.3%), from €34,435 to €33,971
- Trade debts -€372
down €372 (-60.5%), from €616 to €243
- Profit (loss) carried forward +€152
up €152 (+0.5%), from -€32,365 to -€32,214
- Purchases and services -€60,583
no longer reported in 2025 (was €60,583)
- Turnover -€31,682
no longer reported in 2025 (was €31,682)
- Gross operating margin +€12,714
up €12,714 (+44.0%), from -€28,901 to -€16,187
- Depreciation -€883
down €883 (-43.1%), from €2,050 to €1,167
- Financial charges -€489
down €489 (-49.7%), from €984 to €495
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,121 | €7,505 | -€616 | -7.6% |
| Formation expenses | 20 | €929 | €640 | -€289 | -31.1% |
| Fixed assets | 21/28 | €5,336 | €4,458 | -€878 | -16.5% |
| Tangible fixed assets | 22/27 | €2,136 | €1,258 | -€878 | -41.1% |
| Plant, machinery and equipment | 23 | €1,444 | €952 | -€493 | -34.1% |
| Furniture and vehicles | 24 | €692 | €306 | -€386 | -55.8% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €1,855 | €2,406 | +€551 | +29.7% |
| Amounts receivable within one year | 40/41 | €194 | €85 | -€109 | -56.3% |
| Trade receivables | 40 | €194 | €85 | -€109 | -56.3% |
| Cash at bank and in hand | 54/58 | €1,521 | €2,224 | +€703 | +46.2% |
| Deferred charges and accrued income | 490/1 | €141 | €97 | -€44 | -30.9% |
| Total equity and liabilities | 10/49 | €8,121 | €7,505 | -€616 | -7.6% |
| Equity | 10/15 | -€27,365 | -€27,214 | +€152 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,365 | -€32,214 | +€152 | +0.5% |
| Amounts payable | 17/49 | €35,486 | €34,718 | -€768 | -2.2% |
| Amounts payable within one year | 42/48 | €35,486 | €34,718 | -€768 | -2.2% |
| Trade debts | 44 | €616 | €243 | -€372 | -60.5% |
| Suppliers | 440/4 | €616 | €243 | -€372 | -60.5% |
| Taxes, remuneration and social security | 45 | €435 | €503 | +€68 | +15.7% |
| Taxes | 450/3 | €435 | €503 | +€68 | +15.7% |
| Other amounts payable | 47/48 | €34,435 | €33,971 | -€464 | -1.3% |
| Turnover | 70 | €31,682 | - | -€31,682 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,583 | - | -€60,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €1,167 | -€883 | -43.1% |
| Other operating charges | 640/8 | €434 | €0 | -€434 | -100% |
| Gross operating margin | 9900 | -€28,901 | -€16,187 | +€12,714 | +44.0% |
| Operating profit (loss) | 9901 | -€31,386 | -€17,354 | +€14,032 | +44.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -94.6% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -94.6% |
| Financial charges | 65/66B | €984 | €495 | -€489 | -49.7% |
| Recurring financial charges | 65 | €984 | €495 | -€489 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,365 | -€17,848 | +€14,517 | +44.9% |
| Profit (loss) for the period | 9904 | -€32,365 | -€17,848 | +€14,517 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,365 | -€17,848 | +€14,517 | +44.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.