OATLINE: 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.
OATLINE
Largest movements
- Cash +€87,628
up €87,628 (+334.4%), from €26,201 to €113,828
mainly Net result for the year (+€88,220) and Tax, wage and social debts (+€842)
- Reserves +€86,000
up €86,000 (+1433.3%), from €6,000 to €92,000
- Gross operating margin +€98,012
up €98,012 (+394.9%), from €24,817 to €122,829
- Taxes +€30,894
up €30,894 (+1011.1%), from €3,055 to €33,949
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 | €26,201 | €113,828 | +€87,628 | +334.4% |
| Current assets | 29/58 | €26,201 | €113,828 | +€87,628 | +334.4% |
| Cash at bank and in hand | 54/58 | €26,201 | €113,828 | +€87,628 | +334.4% |
| Total equity and liabilities | 10/49 | €26,201 | €113,828 | +€87,628 | +334.4% |
| Equity | 10/15 | €21,138 | €107,358 | +€86,220 | +407.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €92,000 | +€86,000 | +1433.3% |
| Distributable reserves | 133 | €6,000 | €92,000 | +€86,000 | +1433.3% |
| Profit (loss) carried forward | 14 | €138 | €358 | +€220 | +159.8% |
| Amounts payable | 17/49 | €5,063 | €6,471 | +€1,408 | +27.8% |
| Amounts payable within one year | 42/48 | €4,716 | €6,123 | +€1,408 | +29.9% |
| Taxes, remuneration and social security | 45 | €3,055 | €3,897 | +€842 | +27.6% |
| Taxes | 450/3 | €3,055 | €3,897 | +€842 | +27.6% |
| Other amounts payable | 47/48 | €1,660 | €2,226 | +€566 | +34.1% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €660 | +€273 | +70.5% |
| Gross operating margin | 9900 | €24,817 | €122,829 | +€98,012 | +394.9% |
| Operating profit (loss) | 9901 | €24,430 | €122,169 | +€97,739 | +400.1% |
| Profit (loss) for the period before taxes | 9903 | €24,430 | €122,169 | +€97,739 | +400.1% |
| Income taxes | 67/77 | €3,055 | €33,949 | +€30,894 | +1011.1% |
| Profit (loss) for the period | 9904 | €21,375 | €88,220 | +€66,845 | +312.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,375 | €88,220 | +€66,845 | +312.7% |
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 6 October 2026 via checked.be.