OEA: 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.
OEA
Largest movements
- Receivables within one year +€29,447
up €29,447 (+63.2%), from €46,576 to €76,023
of which Other amounts receivable: +€30,651
- Tangible fixed assets -€4,747
down €4,747 (-45.2%), from €10,494 to €5,747
- Cash -€1,906
down €1,906 (-23.2%), from €8,226 to €6,320
mainly Receivables within one year (-€29,447) and Net result for the year (-€13,127)
- Provisions +€39,635
new in 2025: €39,635
- Profit (loss) carried forward -€13,127
down €13,127 (-25.1%), from €52,247 to €39,120
- Tax, wage and social debts -€3,478
down €3,478 (-28.4%), from €12,229 to €8,751
of which Taxes: -€3,478
- Provisions +€39,635
new in 2025: €39,635
- Gross operating margin -€32,266
down €32,266 (-42.1%), from €76,697 to €44,430
- Taxes -€5,662
down €5,662 (-37.1%), from €15,272 to €9,610
- Other operating charges -€3,161
down €3,161 (-40.8%), from €7,758 to €4,596
- Financial income +€1,357
up €1,357 (+604.0%), from €225 to €1,582
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 | €65,668 | €88,089 | +€22,422 | +34.1% |
| Fixed assets | 21/28 | €10,494 | €5,747 | -€4,747 | -45.2% |
| Tangible fixed assets | 22/27 | €10,494 | €5,747 | -€4,747 | -45.2% |
| Furniture and vehicles | 24 | €10,494 | €5,747 | -€4,747 | -45.2% |
| Current assets | 29/58 | €55,174 | €82,343 | +€27,169 | +49.2% |
| Amounts receivable within one year | 40/41 | €46,576 | €76,023 | +€29,447 | +63.2% |
| Trade receivables | 40 | €30,460 | €29,255 | -€1,205 | -4.0% |
| Other amounts receivable | 41 | €16,116 | €46,768 | +€30,651 | +190.2% |
| Cash at bank and in hand | 54/58 | €8,226 | €6,320 | -€1,906 | -23.2% |
| Deferred charges and accrued income | 490/1 | €371 | €0 | -€371 | -100.0% |
| Total equity and liabilities | 10/49 | €65,668 | €88,089 | +€22,422 | +34.1% |
| Equity | 10/15 | €52,347 | €39,220 | -€13,127 | -25.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,247 | €39,120 | -€13,127 | -25.1% |
| Provisions and deferred taxes | 16 | - | €39,635 | +€39,635 | |
| Provisions for liabilities and charges | 160/5 | - | €39,635 | +€39,635 | |
| Other liabilities and charges | 164/5 | - | €39,635 | +€39,635 | |
| Amounts payable | 17/49 | €13,321 | €9,235 | -€4,086 | -30.7% |
| Amounts payable within one year | 42/48 | €13,321 | €9,235 | -€4,086 | -30.7% |
| Trade debts | 44 | €1,091 | €483 | -€608 | -55.7% |
| Suppliers | 440/4 | €1,091 | €483 | -€608 | -55.7% |
| Taxes, remuneration and social security | 45 | €12,229 | €8,751 | -€3,478 | -28.4% |
| Taxes | 450/3 | €9,447 | €5,969 | -€3,478 | -36.8% |
| Remuneration and social security | 454/9 | €2,782 | €2,782 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,748 | €4,747 | +€999 | +26.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €39,635 | +€39,635 | |
| Other operating charges | 640/8 | €7,758 | €4,596 | -€3,161 | -40.8% |
| Gross operating margin | 9900 | €76,697 | €44,430 | -€32,266 | -42.1% |
| Operating profit (loss) | 9901 | €65,191 | -€4,548 | -€69,739 | |
| Financial income | 75/76B | €225 | €1,582 | +€1,357 | +604.0% |
| Recurring financial income | 75 | €225 | €1,582 | +€1,357 | +604.0% |
| Financial charges | 65/66B | €82 | €550 | +€469 | +575.1% |
| Recurring financial charges | 65 | €82 | €550 | +€469 | +575.1% |
| Profit (loss) for the period before taxes | 9903 | €65,334 | -€3,517 | -€68,851 | |
| Income taxes | 67/77 | €15,272 | €9,610 | -€5,662 | -37.1% |
| Profit (loss) for the period | 9904 | €50,062 | -€13,127 | -€63,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,062 | -€13,127 | -€63,189 |
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.