OAFABRY: 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.
OAFABRY
Largest movements
- Cash +€286,187
up €286,187 (+442.8%), from €64,628 to €350,815
mainly Net result for the year (+€455,616) and Current investments (+€261,351)
- Current investments -€261,351
down €261,351 (-100.0%), from €261,351 to €0
- Receivables within one year -€35,664
down €35,664 (-10.6%), from €337,700 to €302,036
of which Other amounts receivable: -€35,621
- Tangible fixed assets -€13,693
down €13,693 (-25.1%), from €54,636 to €40,943
of which Furniture and vehicles: -€12,891
- Other debts -€31,677
down €31,677 (-6.7%), from €472,990 to €441,314
- Gross operating margin +€121,189
up €121,189 (+25.5%), from €474,578 to €595,767
- Taxes +€35,363
up €35,363 (+31.3%), from €112,905 to €148,268
- Financial income +€19,161
up €19,161 (+190.7%), from €10,048 to €29,209
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 | €722,725 | €696,779 | -€25,946 | -3.6% |
| Fixed assets | 21/28 | €54,636 | €40,943 | -€13,693 | -25.1% |
| Tangible fixed assets | 22/27 | €54,636 | €40,943 | -€13,693 | -25.1% |
| Furniture and vehicles | 24 | €47,775 | €34,884 | -€12,891 | -27.0% |
| Other tangible fixed assets | 26 | €6,860 | €6,059 | -€802 | -11.7% |
| Current assets | 29/58 | €668,089 | €655,836 | -€12,253 | -1.8% |
| Amounts receivable within one year | 40/41 | €337,700 | €302,036 | -€35,664 | -10.6% |
| Trade receivables | 40 | €43 | €0 | -€43 | -100.0% |
| Other amounts receivable | 41 | €337,657 | €302,036 | -€35,621 | -10.5% |
| Current investments | 50/53 | €261,351 | €0 | -€261,351 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,628 | €350,815 | +€286,187 | +442.8% |
| Deferred charges and accrued income | 490/1 | €4,411 | €2,986 | -€1,425 | -32.3% |
| Total equity and liabilities | 10/49 | €722,725 | €696,779 | -€25,946 | -3.6% |
| Equity | 10/15 | €218,290 | €218,290 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €218,289 | €218,289 | = | 0.0% |
| Distributable reserves | 133 | €218,289 | €218,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €504,435 | €478,489 | -€25,946 | -5.1% |
| Amounts payable within one year | 42/48 | €502,453 | €473,451 | -€29,003 | -5.8% |
| Trade debts | 44 | €16 | €2,086 | +€2,070 | +12936.9% |
| Suppliers | 440/4 | €16 | €2,086 | +€2,070 | +12936.9% |
| Taxes, remuneration and social security | 45 | €29,447 | €30,051 | +€604 | +2.1% |
| Taxes | 450/3 | €29,447 | €30,051 | +€604 | +2.1% |
| Remuneration and social security | 454/9 | €0 | €0 | +€0 | |
| Other amounts payable | 47/48 | €472,990 | €441,314 | -€31,677 | -6.7% |
| Accrued charges and deferred income | 492/3 | €1,982 | €5,038 | +€3,057 | +154.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,899 | €13,693 | -€206 | -1.5% |
| Other operating charges | 640/8 | €694 | €1,311 | +€617 | +88.9% |
| Gross operating margin | 9900 | €474,578 | €595,767 | +€121,189 | +25.5% |
| Operating profit (loss) | 9901 | €459,985 | €580,764 | +€120,779 | +26.3% |
| Financial income | 75/76B | €10,048 | €29,209 | +€19,161 | +190.7% |
| Recurring financial income | 75 | €10,048 | €29,209 | +€19,161 | +190.7% |
| Financial charges | 65/66B | €3,256 | €6,089 | +€2,833 | +87.0% |
| Recurring financial charges | 65 | €3,256 | €6,089 | +€2,833 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €466,776 | €603,884 | +€137,108 | +29.4% |
| Income taxes | 67/77 | €112,905 | €148,268 | +€35,363 | +31.3% |
| Profit (loss) for the period | 9904 | €353,871 | €455,616 | +€101,745 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €353,871 | €455,616 | +€101,745 | +28.8% |
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 9 October 2026 via checked.be.