Oculus Mr. Boo: 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.
Oculus Mr. Boo
Largest movements
- Financial fixed assets +€343,035
up €343,035 (+56.4%), from €608,000 to €951,035
- Cash +€37,533
up €37,533 (+237%), from €15,850 to €53,383
mainly Debts after one year (+€272,585) and Net result for the year (+€139,570)
- Debts after one year +€272,585
new in 2025: €272,585
- Profit (loss) carried forward +€74,718
up €74,718, from -€74,718 to €0
- Reserves +€64,852
new in 2025: €64,852
- Short-term financial debts -€50,000
down €50,000 (-13.9%), from €360,000 to €310,000
- Current portion of long-term debt +€44,415
new in 2025: €44,415
- Financial income +€150,000
new in 2025: €150,000
- Gross operating margin +€74,007
up €74,007, from -€59,151 to €14,856
- Financial charges +€10,492
up €10,492 (+73.5%), from €14,275 to €24,767
- Other operating charges -€772
down €772 (-59.8%), from €1,292 to €520
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 | €641,495 | €1,020,737 | +€379,242 | +59.1% |
| Fixed assets | 21/28 | €608,000 | €951,035 | +€343,035 | +56.4% |
| Financial fixed assets | 28 | €608,000 | €951,035 | +€343,035 | +56.4% |
| Current assets | 29/58 | €33,495 | €69,703 | +€36,207 | +108% |
| Amounts receivable within one year | 40/41 | €17,646 | €16,320 | -€1,326 | -7.5% |
| Trade receivables | 40 | €17,646 | €14,583 | -€3,063 | -17.4% |
| Other amounts receivable | 41 | - | €1,736 | +€1,736 | |
| Cash at bank and in hand | 54/58 | €15,850 | €53,383 | +€37,533 | +237% |
| Total equity and liabilities | 10/49 | €641,495 | €1,020,737 | +€379,242 | +59.1% |
| Equity | 10/15 | €193,357 | €332,927 | +€139,570 | +72.2% |
| Contributions | 10/11 | €268,075 | €268,075 | = | 0.0% |
| Reserves | 13 | - | €64,852 | +€64,852 | |
| Distributable reserves | 133 | - | €64,852 | +€64,852 | |
| Profit (loss) carried forward | 14 | -€74,718 | €0 | +€74,718 | |
| Amounts payable | 17/49 | €448,138 | €687,811 | +€239,672 | +53.5% |
| Amounts payable after more than one year | 17 | - | €272,585 | +€272,585 | |
| Financial debts | 170/4 | - | €272,585 | +€272,585 | |
| Amounts payable within one year | 42/48 | €448,138 | €415,225 | -€32,913 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | - | €44,415 | +€44,415 | |
| Financial debts | 43 | €360,000 | €310,000 | -€50,000 | -13.9% |
| Credit institutions | 430/8 | €360,000 | €310,000 | -€50,000 | -13.9% |
| Trade debts | 44 | €15,499 | €19,837 | +€4,338 | +28.0% |
| Suppliers | 440/4 | €15,499 | €19,837 | +€4,338 | +28.0% |
| Taxes, remuneration and social security | 45 | €1,760 | €0 | -€1,760 | -100% |
| Taxes | 450/3 | €1,760 | €0 | -€1,760 | -100% |
| Other amounts payable | 47/48 | €70,879 | €40,974 | -€29,905 | -42.2% |
| Other operating charges | 640/8 | €1,292 | €520 | -€772 | -59.8% |
| Gross operating margin | 9900 | -€59,151 | €14,856 | +€74,007 | |
| Operating profit (loss) | 9901 | -€60,443 | €14,336 | +€74,779 | |
| Financial income | 75/76B | - | €150,000 | +€150,000 | |
| Recurring financial income | 75 | - | €150,000 | +€150,000 | |
| Financial charges | 65/66B | €14,275 | €24,767 | +€10,492 | +73.5% |
| Recurring financial charges | 65 | €14,275 | €24,767 | +€10,492 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | -€74,718 | €139,570 | +€214,288 | |
| Profit (loss) for the period | 9904 | -€74,718 | €139,570 | +€214,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€74,718 | €139,570 | +€214,288 |
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 26 October 2026 via checked.be.