OANES: 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.
OANES
Largest movements
- Tangible fixed assets -€85,256
down €85,256 (-15.7%), from €543,081 to €457,825
of which Plant, machinery and equipment: -€47,377
- Cash +€46,886
up €46,886 (+238.2%), from €19,680 to €66,566
mainly Depreciation (+€85,256) and Smaller working-capital items (+€78)
- Debts after one year -€35,000
down €35,000 (-20.6%), from €170,000 to €135,000
- Gross operating margin +€3,770
up €3,770 (+4.0%), from €93,379 to €97,149
- Other operating charges +€1,542
up €1,542 (+39.8%), from €3,878 to €5,421
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 | €565,147 | €526,512 | -€38,635 | -6.8% |
| Fixed assets | 21/28 | €543,081 | €457,825 | -€85,256 | -15.7% |
| Tangible fixed assets | 22/27 | €543,081 | €457,825 | -€85,256 | -15.7% |
| Land and buildings | 22 | €278,402 | €254,617 | -€23,785 | -8.5% |
| Plant, machinery and equipment | 23 | €206,330 | €158,954 | -€47,377 | -23.0% |
| Furniture and vehicles | 24 | €58,348 | €44,254 | -€14,094 | -24.2% |
| Current assets | 29/58 | €22,067 | €68,688 | +€46,621 | +211.3% |
| Amounts receivable within one year | 40/41 | €505 | €305 | -€201 | -39.7% |
| Trade receivables | 40 | €502 | €305 | -€198 | -39.4% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,680 | €66,566 | +€46,886 | +238.2% |
| Deferred charges and accrued income | 490/1 | €1,881 | €1,817 | -€64 | -3.4% |
| Total equity and liabilities | 10/49 | €565,147 | €526,512 | -€38,635 | -6.8% |
| Equity | 10/15 | €378,527 | €376,908 | -€1,619 | -0.4% |
| Contributions | 10/11 | €470,078 | €470,078 | = | 0.0% |
| Reserves | 13 | €10,819 | €10,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,469 | €10,469 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,469 | €10,469 | = | 0.0% |
| Distributable reserves | 133 | €350 | €350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,370 | -€103,989 | -€1,619 | -1.6% |
| Amounts payable | 17/49 | €186,620 | €149,604 | -€37,016 | -19.8% |
| Amounts payable after more than one year | 17 | €170,000 | €135,000 | -€35,000 | -20.6% |
| Financial debts | 170/4 | €170,000 | €135,000 | -€35,000 | -20.6% |
| Amounts payable within one year | 42/48 | €13,620 | €11,604 | -€2,016 | -14.8% |
| Trade debts | 44 | €187 | €0 | -€187 | -100.0% |
| Suppliers | 440/4 | €187 | €0 | -€187 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,520 | €2,520 | = | 0.0% |
| Taxes | 450/3 | €2,520 | €2,520 | = | 0.0% |
| Other amounts payable | 47/48 | €10,913 | €9,084 | -€1,829 | -16.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,256 | €85,256 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,878 | €5,421 | +€1,542 | +39.8% |
| Gross operating margin | 9900 | €93,379 | €97,149 | +€3,770 | +4.0% |
| Operating profit (loss) | 9901 | €4,245 | €6,473 | +€2,228 | +52.5% |
| Financial income | 75/76B | €10 | €413 | +€402 | +3899.9% |
| Recurring financial income | 75 | €10 | €413 | +€402 | +3899.9% |
| Financial charges | 65/66B | €8,504 | €8,505 | +€0 | 0.0% |
| Recurring financial charges | 65 | €8,504 | €8,505 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,249 | -€1,619 | +€2,630 | +61.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,249 | -€1,619 | +€2,630 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,249 | -€1,619 | +€2,630 | +61.9% |
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 29 September 2026 via checked.be.