O2ME: 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.
O2ME
Largest movements
- Cash +€158,553
new in 2025: €158,553
mainly Tax, wage and social debts (+€132,191) and Net result for the year (+€68,897)
- Tangible fixed assets +€43,958
up €43,958 (+2048.2%), from €2,146 to €46,105
- Receivables within one year +€30,957
up €30,957 (+31.4%), from €98,684 to €129,641
of which Trade receivables: +€19,066
- Deferred charges and accrued income +€10,873
new in 2025: €10,873
- Tax, wage and social debts +€132,191
new in 2025: €132,191
of which Remuneration and social security: +€83,201
- Profit (loss) carried forward +€68,897
up €68,897, from -€13,542 to €55,355
- Reserves -€52,000
down €52,000 (-50.1%), from €103,860 to €51,860
of which Distributable reserves: -€52,000
- Other debts +€49,400
new in 2025: €49,400
- Trade debts +€43,435
up €43,435 (+1007.4%), from €4,312 to €47,747
- Gross operating margin +€554,789
up €554,789, from -€3,945 to €550,844
- Staff costs +€439,530
new in 2025: €439,530
- Taxes +€14,322
new in 2025: €14,322
- Other operating charges +€9,760
new in 2025: €9,760
- Financial charges +€7,874
up €7,874 (+8121.2%), from €97 to €7,971
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 | €100,830 | €347,686 | +€246,856 | +244.8% |
| Fixed assets | 21/28 | €2,146 | €46,105 | +€43,958 | +2048.2% |
| Tangible fixed assets | 22/27 | €2,146 | €46,105 | +€43,958 | +2048.2% |
| Furniture and vehicles | 24 | €2,146 | €46,105 | +€43,958 | +2048.2% |
| Current assets | 29/58 | €98,684 | €301,582 | +€202,898 | +205.6% |
| Stocks and contracts in progress | 3 | - | €2,515 | +€2,515 | |
| Stocks | 30/36 | - | €2,515 | +€2,515 | |
| Amounts receivable within one year | 40/41 | €98,684 | €129,641 | +€30,957 | +31.4% |
| Trade receivables | 40 | €4,739 | €23,805 | +€19,066 | +402.3% |
| Other amounts receivable | 41 | €93,944 | €105,836 | +€11,891 | +12.7% |
| Cash at bank and in hand | 54/58 | - | €158,553 | +€158,553 | |
| Deferred charges and accrued income | 490/1 | - | €10,873 | +€10,873 | |
| Total equity and liabilities | 10/49 | €100,830 | €347,686 | +€246,856 | +244.8% |
| Equity | 10/15 | €96,518 | €113,415 | +€16,897 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,860 | €51,860 | -€52,000 | -50.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,000 | €50,000 | -€52,000 | -51.0% |
| Profit (loss) carried forward | 14 | -€13,542 | €55,355 | +€68,897 | |
| Amounts payable | 17/49 | €4,312 | €234,272 | +€229,960 | +5333.5% |
| Amounts payable within one year | 42/48 | €4,312 | €229,338 | +€225,027 | +5219.0% |
| Trade debts | 44 | €4,312 | €47,747 | +€43,435 | +1007.4% |
| Suppliers | 440/4 | €4,312 | €47,747 | +€43,435 | +1007.4% |
| Taxes, remuneration and social security | 45 | - | €132,191 | +€132,191 | |
| Taxes | 450/3 | - | €48,990 | +€48,990 | |
| Remuneration and social security | 454/9 | - | €83,201 | +€83,201 | |
| Other amounts payable | 47/48 | - | €49,400 | +€49,400 | |
| Accrued charges and deferred income | 492/3 | - | €4,933 | +€4,933 | |
| Remuneration, social security and pensions | 62 | - | €439,530 | +€439,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28 | €7,565 | +€7,537 | +27121.3% |
| Other operating charges | 640/8 | - | €9,760 | +€9,760 | |
| Non-recurring operating charges | 66A | €2,303 | €5,020 | +€2,717 | +118.0% |
| Gross operating margin | 9900 | -€3,945 | €550,844 | +€554,789 | |
| Operating profit (loss) | 9901 | -€6,276 | €88,969 | +€95,245 | |
| Financial income | 75/76B | - | €2,221 | +€2,221 | |
| Recurring financial income | 75 | - | €2,221 | +€2,221 | |
| Financial charges | 65/66B | €97 | €7,971 | +€7,874 | +8121.2% |
| Recurring financial charges | 65 | €97 | €7,971 | +€7,874 | +8121.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,373 | €83,218 | +€89,591 | |
| Income taxes | 67/77 | - | €14,322 | +€14,322 | |
| Profit (loss) for the period | 9904 | -€6,373 | €68,897 | +€75,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,373 | €68,897 | +€75,270 |
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 5 October 2026 via checked.be.