OAV: 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.
OAV
Largest movements
- Cash +€23,175
up €23,175 (+159.9%), from €14,497 to €37,672
mainly Net result for the year (+€26,137) and Other debts (+€7,695)
- Receivables within one year +€9,257
up €9,257 (+3087.7%), from €300 to €9,557
of which Trade receivables: +€7,598
- Tangible fixed assets +€5,585
new in 2025: €5,585
- Profit (loss) carried forward +€25,294
up €25,294 (+368.3%), from €6,867 to €32,161
- Other debts +€7,695
up €7,695 (+173.9%), from €4,426 to €12,120
- Tax, wage and social debts +€4,392
up €4,392 (+175.4%), from €2,504 to €6,896
- Trade debts +€637
new in 2025: €637
- Gross operating margin +€22,556
up €22,556 (+189.8%), from €11,883 to €34,439
- Taxes +€4,672
up €4,672 (+236.9%), from €1,973 to €6,645
- Depreciation -€1,061
down €1,061 (-48.5%), from €2,186 to €1,125
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 | €14,797 | €52,815 | +€38,017 | +256.9% |
| Fixed assets | 21/28 | - | €5,585 | +€5,585 | |
| Tangible fixed assets | 22/27 | - | €5,585 | +€5,585 | |
| Furniture and vehicles | 24 | - | €5,585 | +€5,585 | |
| Current assets | 29/58 | €14,797 | €47,229 | +€32,432 | +219.2% |
| Amounts receivable within one year | 40/41 | €300 | €9,557 | +€9,257 | +3087.7% |
| Trade receivables | 40 | €258 | €7,856 | +€7,598 | +2943.3% |
| Other amounts receivable | 41 | €42 | €1,701 | +€1,659 | +3982.2% |
| Cash at bank and in hand | 54/58 | €14,497 | €37,672 | +€23,175 | +159.9% |
| Total equity and liabilities | 10/49 | €14,797 | €52,815 | +€38,017 | +256.9% |
| Equity | 10/15 | €7,867 | €33,161 | +€25,294 | +321.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,867 | €32,161 | +€25,294 | +368.3% |
| Amounts payable | 17/49 | €6,930 | €19,654 | +€12,724 | +183.6% |
| Amounts payable within one year | 42/48 | €6,930 | €19,654 | +€12,724 | +183.6% |
| Trade debts | 44 | - | €637 | +€637 | |
| Suppliers | 440/4 | - | €637 | +€637 | |
| Taxes, remuneration and social security | 45 | €2,504 | €6,896 | +€4,392 | +175.4% |
| Taxes | 450/3 | €2,504 | €6,896 | +€4,392 | +175.4% |
| Other amounts payable | 47/48 | €4,426 | €12,120 | +€7,695 | +173.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €1,125 | -€1,061 | -48.5% |
| Other operating charges | 640/8 | - | €199 | +€199 | |
| Gross operating margin | 9900 | €11,883 | €34,439 | +€22,556 | +189.8% |
| Operating profit (loss) | 9901 | €9,697 | €33,115 | +€23,418 | +241.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €14 | €339 | +€325 | +2297.3% |
| Recurring financial charges | 65 | €14 | €339 | +€325 | +2297.3% |
| Profit (loss) for the period before taxes | 9903 | €9,683 | €32,782 | +€23,099 | +238.5% |
| Income taxes | 67/77 | €1,973 | €6,645 | +€4,672 | +236.9% |
| Profit (loss) for the period | 9904 | €7,710 | €26,137 | +€18,426 | +239.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,710 | €26,137 | +€18,426 | +239.0% |
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 8 October 2026 via checked.be.