O'YES: 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'YES
Largest movements
- Cash +€213,213
up €213,213 (+28.4%), from €750,749 to €963,962
mainly Depreciation (+€125,975) and Net result for the year (+€97,591)
- Tangible fixed assets -€100,452
down €100,452 (-6.9%), from €1.5m to €1.3m
of which Land and buildings: -€97,548
- Receivables within one year -€57,546
down €57,546 (-32.7%), from €175,985 to €118,439
of which Trade receivables: -€32,485
- Debts after one year -€65,581
down €65,581 (-6.0%), from €1.1m to €1.0m
- Reserves +€63,000
up €63,000 (+8.7%), from €723,000 to €786,000
- Profit (loss) carried forward +€34,591
up €34,591 (+44.9%), from €76,966 to €111,557
- Gross operating margin +€99,239
up €99,239 (+9.3%), from €1.1m to €1.2m
- Purchases and services -€82,774
down €82,774 (-22.4%), from €369,598 to €286,824
- Turnover +€35,135
up €35,135 (+74.9%), from €46,930 to €82,065
- Staff costs +€29,106
up €29,106 (+3.4%), from €867,576 to €896,682
- Financial income +€13,692
up €13,692 (+1539.0%), from €890 to €14,582
of which Non-recurring financial income: +€8,109
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.
Cash bridge derived
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 | €2,382,639 | €2,439,495 | +€56,856 | +2.4% |
| Fixed assets | 21/28 | €1,450,413 | €1,349,961 | -€100,452 | -6.9% |
| Tangible fixed assets | 22/27 | €1,450,413 | €1,349,961 | -€100,452 | -6.9% |
| Land and buildings | 22 | €1,427,232 | €1,329,683 | -€97,548 | -6.8% |
| Plant, machinery and equipment | 23 | €5,904 | €7,519 | +€1,615 | +27.3% |
| Furniture and vehicles | 24 | €17,277 | €12,759 | -€4,518 | -26.2% |
| Current assets | 29/58 | €932,226 | €1,089,535 | +€157,309 | +16.9% |
| Amounts receivable within one year | 40/41 | €175,985 | €118,439 | -€57,546 | -32.7% |
| Trade receivables | 40 | €48,062 | €15,578 | -€32,485 | -67.6% |
| Other amounts receivable | 41 | €127,923 | €102,862 | -€25,061 | -19.6% |
| Cash at bank and in hand | 54/58 | €750,749 | €963,962 | +€213,213 | +28.4% |
| Deferred charges and accrued income | 490/1 | €5,491 | €7,133 | +€1,642 | +29.9% |
| Total equity and liabilities | 10/49 | €2,382,639 | €2,439,495 | +€56,856 | +2.4% |
| Equity | 10/15 | €804,966 | €902,557 | +€97,591 | +12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €723,000 | €786,000 | +€63,000 | +8.7% |
| Profit (loss) carried forward | 14 | €76,966 | €111,557 | +€34,591 | +44.9% |
| Provisions and deferred taxes | 16 | €97,635 | €117,635 | +€20,000 | +20.5% |
| Provisions for liabilities and charges | 160/5 | €97,635 | €117,635 | +€20,000 | +20.5% |
| Environmental obligations | 163 | €97,635 | €87,635 | -€10,000 | -10.2% |
| Other liabilities and charges | 164/5 | - | €30,000 | +€30,000 | |
| Amounts payable | 17/49 | €1,480,038 | €1,419,304 | -€60,735 | -4.1% |
| Amounts payable after more than one year | 17 | €1,095,887 | €1,030,306 | -€65,581 | -6.0% |
| Financial debts | 170/4 | €1,095,887 | €1,030,306 | -€65,581 | -6.0% |
| Amounts payable within one year | 42/48 | €208,465 | €231,787 | +€23,322 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €64,311 | €65,581 | +€1,270 | +2.0% |
| Trade debts | 44 | €13,557 | €25,110 | +€11,553 | +85.2% |
| Suppliers | 440/4 | €13,557 | €25,110 | +€11,553 | +85.2% |
| Taxes, remuneration and social security | 45 | €130,198 | €136,751 | +€6,554 | +5.0% |
| Taxes | 450/3 | €17,099 | €19,472 | +€2,372 | +13.9% |
| Remuneration and social security | 454/9 | €113,098 | €117,280 | +€4,182 | +3.7% |
| Accrued charges and deferred income | 492/3 | €175,686 | €157,210 | -€18,476 | -10.5% |
| Turnover | 70 | €46,930 | €82,065 | +€35,135 | +74.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €369,598 | €286,824 | -€82,774 | -22.4% |
| Remuneration, social security and pensions | 62 | €867,576 | €896,682 | +€29,106 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,954 | €125,975 | +€2,021 | +1.6% |
| Other operating charges | 640/8 | €10,019 | €9,709 | -€310 | -3.1% |
| Non-recurring operating charges | 66A | - | €6,382 | +€6,382 | |
| Gross operating margin | 9900 | €1,065,586 | €1,164,825 | +€99,239 | +9.3% |
| Operating profit (loss) | 9901 | €74,038 | €106,077 | +€32,039 | +43.3% |
| Financial income | 75/76B | €890 | €14,582 | +€13,692 | +1539.0% |
| Recurring financial income | 75 | €890 | €6,473 | +€5,583 | +627.5% |
| Non-recurring financial income | 76B | - | €8,109 | +€8,109 | |
| Financial charges | 65/66B | €24,769 | €23,068 | -€1,701 | -6.9% |
| Recurring financial charges | 65 | €24,769 | €23,068 | -€1,701 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €50,158 | €97,591 | +€47,433 | +94.6% |
| Income taxes | 67/77 | €255 | - | -€255 | |
| Profit (loss) for the period | 9904 | €49,902 | €97,591 | +€47,688 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,902 | €97,591 | +€47,688 | +95.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.