O2IT: 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.
O2IT
Largest movements
- Receivables within one year +€265,589
up €265,589 (+397%), from €66,954 to €332,544
of which Trade receivables: +€265,589
- Cash -€8,903
down €8,903 (-4.4%), from €204,375 to €195,472
mainly Receivables within one year (-€265,589) and Contributions, distributions and other (-€60,000)
- Trade debts +€116,333
up €116,333 (+394%), from €29,514 to €145,847
- Reserves +€91,555
up €91,555 (+71.5%), from €128,014 to €219,569
- Tax, wage and social debts +€51,396
up €51,396 (+88.6%), from €58,028 to €109,424
of which Taxes: +€49,126
- Gross operating margin +€65,820
up €65,820 (+32.2%), from €204,528 to €270,348
- Staff costs +€33,220
up €33,220 (+111%), from €29,884 to €63,104
- Taxes +€8,776
up €8,776 (+20.2%), from €43,513 to €52,289
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 | €276,175 | €534,841 | +€258,665 | +93.7% |
| Fixed assets | 21/28 | €2,512 | €3,678 | +€1,167 | +46.4% |
| Tangible fixed assets | 22/27 | €2,512 | €3,678 | +€1,167 | +46.4% |
| Furniture and vehicles | 24 | €2,512 | €3,678 | +€1,167 | +46.4% |
| Current assets | 29/58 | €273,664 | €531,162 | +€257,499 | +94.1% |
| Amounts receivable within one year | 40/41 | €66,954 | €332,544 | +€265,589 | +397% |
| Trade receivables | 40 | €66,954 | €332,543 | +€265,589 | +397% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €204,375 | €195,472 | -€8,903 | -4.4% |
| Deferred charges and accrued income | 490/1 | €2,334 | €3,147 | +€813 | +34.8% |
| Total equity and liabilities | 10/49 | €276,175 | €534,841 | +€258,665 | +93.7% |
| Equity | 10/15 | €188,014 | €279,569 | +€91,555 | +48.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Contributions outside capital | 11 | €60,000 | €60,000 | = | 0.0% |
| Other | 1109/19 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €128,014 | €219,569 | +€91,555 | +71.5% |
| Distributable reserves | 133 | €128,014 | €219,569 | +€91,555 | +71.5% |
| Amounts payable | 17/49 | €88,161 | €255,271 | +€167,110 | +190% |
| Amounts payable within one year | 42/48 | €88,161 | €255,271 | +€167,110 | +190% |
| Trade debts | 44 | €29,514 | €145,847 | +€116,333 | +394% |
| Suppliers | 440/4 | €29,514 | €145,847 | +€116,333 | +394% |
| Taxes, remuneration and social security | 45 | €58,028 | €109,424 | +€51,396 | +88.6% |
| Taxes | 450/3 | €55,719 | €104,845 | +€49,126 | +88.2% |
| Remuneration and social security | 454/9 | €2,309 | €4,579 | +€2,270 | +98.3% |
| Other amounts payable | 47/48 | €619 | - | -€619 | |
| Remuneration, social security and pensions | 62 | €29,884 | €63,104 | +€33,220 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €833 | +€685 | +462% |
| Other operating charges | 640/8 | €2,205 | €400 | -€1,805 | -81.9% |
| Gross operating margin | 9900 | €204,528 | €270,348 | +€65,820 | +32.2% |
| Operating profit (loss) | 9901 | €172,291 | €206,011 | +€33,720 | +19.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €764 | €2,169 | +€1,405 | +184% |
| Recurring financial charges | 65 | €764 | €2,169 | +€1,405 | +184% |
| Profit (loss) for the period before taxes | 9903 | €171,527 | €203,844 | +€32,317 | +18.8% |
| Income taxes | 67/77 | €43,513 | €52,289 | +€8,776 | +20.2% |
| Profit (loss) for the period | 9904 | €128,014 | €151,555 | +€23,541 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,014 | €151,555 | +€23,541 | +18.4% |
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 24 October 2026 via checked.be.