OANNA: 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.
OANNA
Largest movements
- Intangible fixed assets +€22,815
up €22,815 (+584%), from €3,906 to €26,721
- Tangible fixed assets -€14,647
down €14,647 (-65.5%), from €22,373 to €7,726
- Receivables within one year +€7,058
up €7,058 (+5.2%), from €134,841 to €141,899
of which Trade receivables: +€7,450
- Other debts +€19,037
up €19,037 (+167%), from €11,390 to €30,427
- Current portion of long-term debt -€16,200
down €16,200 (-100%), from €16,200 to €0
- Tax, wage and social debts +€15,918
up €15,918 (+19.0%), from €83,965 to €99,882
of which Taxes: +€9,957
- Reserves -€10,896
down €10,896 (-5.3%), from €206,552 to €195,655
of which Distributable reserves: -€10,896
- Staff costs +€76,044
up €76,044 (+32.2%), from €236,047 to €312,091
- Taxes -€18,666
down €18,666 (-97.3%), from €19,177 to €511
- Gross operating margin +€10,740
up €10,740 (+3.4%), from €312,930 to €323,670
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 | €361,647 | €374,260 | +€12,613 | +3.5% |
| Fixed assets | 21/28 | €28,579 | €34,447 | +€5,868 | +20.5% |
| Intangible fixed assets | 21 | €3,906 | €26,721 | +€22,815 | +584% |
| Tangible fixed assets | 22/27 | €22,373 | €7,726 | -€14,647 | -65.5% |
| Furniture and vehicles | 24 | €22,373 | €7,726 | -€14,647 | -65.5% |
| Financial fixed assets | 28 | €2,300 | €0 | -€2,300 | -100% |
| Current assets | 29/58 | €333,068 | €339,813 | +€6,745 | +2.0% |
| Amounts receivable within one year | 40/41 | €134,841 | €141,899 | +€7,058 | +5.2% |
| Trade receivables | 40 | €130,456 | €137,906 | +€7,450 | +5.7% |
| Other amounts receivable | 41 | €4,386 | €3,993 | -€392 | -8.9% |
| Cash at bank and in hand | 54/58 | €182,374 | €182,092 | -€282 | -0.2% |
| Deferred charges and accrued income | 490/1 | €15,852 | €15,822 | -€31 | -0.2% |
| Total equity and liabilities | 10/49 | €361,647 | €374,260 | +€12,613 | +3.5% |
| Equity | 10/15 | €225,152 | €214,255 | -€10,896 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,552 | €195,655 | -€10,896 | -5.3% |
| 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 | €204,692 | €193,795 | -€10,896 | -5.3% |
| Amounts payable | 17/49 | €136,495 | €160,004 | +€23,509 | +17.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €136,416 | €158,686 | +€22,270 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €16,200 | €0 | -€16,200 | -100% |
| Trade debts | 44 | €24,861 | €28,376 | +€3,516 | +14.1% |
| Suppliers | 440/4 | €24,861 | €28,376 | +€3,516 | +14.1% |
| Taxes, remuneration and social security | 45 | €83,965 | €99,882 | +€15,918 | +19.0% |
| Taxes | 450/3 | €26,540 | €36,497 | +€9,957 | +37.5% |
| Remuneration and social security | 454/9 | €57,425 | €63,385 | +€5,960 | +10.4% |
| Other amounts payable | 47/48 | €11,390 | €30,427 | +€19,037 | +167% |
| Accrued charges and deferred income | 492/3 | €80 | €1,319 | +€1,239 | +1,555% |
| Remuneration, social security and pensions | 62 | €236,047 | €312,091 | +€76,044 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,573 | €20,720 | -€1,853 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,275 | -€1,275 | -€2,550 | |
| Other operating charges | 640/8 | €3,435 | €3,098 | -€336 | -9.8% |
| Gross operating margin | 9900 | €312,930 | €323,670 | +€10,740 | +3.4% |
| Operating profit (loss) | 9901 | €49,600 | -€10,965 | -€60,565 | |
| Financial income | 75/76B | €775 | €1,149 | +€374 | +48.2% |
| Recurring financial income | 75 | €775 | €1,149 | +€374 | +48.2% |
| Financial charges | 65/66B | €1,207 | €570 | -€637 | -52.8% |
| Recurring financial charges | 65 | €1,207 | €570 | -€637 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €49,168 | -€10,386 | -€59,554 | |
| Income taxes | 67/77 | €19,177 | €511 | -€18,666 | -97.3% |
| Profit (loss) for the period | 9904 | €29,992 | -€10,896 | -€40,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,992 | -€10,896 | -€40,888 |
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 25 October 2026 via checked.be.