O2T: 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.
O2T
Largest movements
- Cash +€29,407
up €29,407 (+94.7%), from €31,065 to €60,472
mainly Net result for the year (+€30,039) and Other debts (+€111)
- Receivables within one year +€743
up €743 (+834.8%), from €89 to €832
- Profit (loss) carried forward +€30,039
up €30,039, from -€23,616 to €6,423
- Gross operating margin +€30,481
up €30,481, from €0 to €30,481
- Other operating charges +€399
up €399, from €0 to €399
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 | €31,154 | €61,304 | +€30,150 | +96.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €31,154 | €61,304 | +€30,150 | +96.8% |
| Amounts receivable within one year | 40/41 | €89 | €832 | +€743 | +834.8% |
| Other amounts receivable | 41 | €89 | €832 | +€743 | +834.8% |
| Cash at bank and in hand | 54/58 | €31,065 | €60,472 | +€29,407 | +94.7% |
| Total equity and liabilities | 10/49 | €31,154 | €61,304 | +€30,150 | +96.8% |
| Equity | 10/15 | €1,144 | €31,183 | +€30,039 | +2625.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,160 | €6,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,160 | €1,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,160 | €1,160 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,616 | €6,423 | +€30,039 | |
| Amounts payable | 17/49 | €30,010 | €30,121 | +€111 | +0.4% |
| Amounts payable within one year | 42/48 | €30,010 | €30,121 | +€111 | +0.4% |
| Other amounts payable | 47/48 | €30,010 | €30,121 | +€111 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €399 | +€399 | |
| Gross operating margin | 9900 | €0 | €30,481 | +€30,481 | |
| Operating profit (loss) | 9901 | €0 | €30,082 | +€30,082 | |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | €0 | €30,039 | +€30,039 | |
| Profit (loss) for the period | 9904 | €0 | €30,039 | +€30,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €30,039 | +€30,039 |
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 1 October 2026 via checked.be.