OEBE: 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.
OEBE
Largest movements
- Cash -€99,344
down €99,344 (-85.7%), from €115,866 to €16,522
mainly Other debts (-€114,720)
- Tangible fixed assets -€6,185
down €6,185 (-100.0%), from €6,185 to €0
of which Plant, machinery and equipment: -€3,394
- Receivables within one year -€2,301
down €2,301 (-100.0%), from €2,301 to €0
of which Other amounts receivable: -€2,301
- Other debts -€114,720
down €114,720 (-100.0%), from €114,720 to €0
- Profit (loss) carried forward +€7,570
up €7,570 (+36.8%), from -€20,551 to -€12,981
- Reserves -€1,860
down €1,860 (-100.0%), from €1,860 to €0
of which Distributable reserves: -€1,860
- Staff costs -€43,316
down €43,316 (-18.7%), from €232,040 to €188,724
- Gross operating margin -€25,071
down €25,071 (-11.0%), from €228,269 to €203,198
- Financial charges -€2,372
down €2,372 (-93.5%), from €2,536 to €164
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 | €125,643 | €17,946 | -€107,697 | -85.7% |
| Fixed assets | 21/28 | €6,185 | €0 | -€6,185 | -100.0% |
| Tangible fixed assets | 22/27 | €6,185 | €0 | -€6,185 | -100.0% |
| Plant, machinery and equipment | 23 | €3,394 | €0 | -€3,394 | -100.0% |
| Furniture and vehicles | 24 | €2,791 | €0 | -€2,791 | -100.0% |
| Current assets | 29/58 | €119,458 | €17,946 | -€101,512 | -85.0% |
| Amounts receivable within one year | 40/41 | €2,301 | €0 | -€2,301 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,301 | €0 | -€2,301 | -100.0% |
| Cash at bank and in hand | 54/58 | €115,866 | €16,522 | -€99,344 | -85.7% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,424 | +€134 | +10.3% |
| Total equity and liabilities | 10/49 | €125,643 | €17,946 | -€107,697 | -85.7% |
| Equity | 10/15 | -€12,491 | -€6,781 | +€5,710 | +45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | -€20,551 | -€12,981 | +€7,570 | +36.8% |
| Amounts payable | 17/49 | €138,134 | €24,727 | -€113,407 | -82.1% |
| Amounts payable within one year | 42/48 | €138,134 | €24,727 | -€113,407 | -82.1% |
| Trade debts | 44 | €930 | €1,959 | +€1,029 | +110.6% |
| Suppliers | 440/4 | €930 | €1,959 | +€1,029 | +110.6% |
| Taxes, remuneration and social security | 45 | €22,484 | €22,769 | +€285 | +1.3% |
| Taxes | 450/3 | €0 | €1,732 | +€1,732 | |
| Remuneration and social security | 454/9 | €22,484 | €21,037 | -€1,447 | -6.4% |
| Other amounts payable | 47/48 | €114,720 | €0 | -€114,720 | -100.0% |
| Remuneration, social security and pensions | 62 | €232,040 | €188,724 | -€43,316 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €0 | -€1,708 | -100.0% |
| Other operating charges | 640/8 | €3,572 | €1,903 | -€1,670 | -46.7% |
| Non-recurring operating charges | 66A | - | €6,185 | +€6,185 | |
| Gross operating margin | 9900 | €228,269 | €203,198 | -€25,071 | -11.0% |
| Operating profit (loss) | 9901 | -€9,052 | €6,386 | +€15,438 | |
| Financial income | 75/76B | €543 | €1,220 | +€677 | +124.7% |
| Recurring financial income | 75 | €543 | €1,220 | +€677 | +124.7% |
| Financial charges | 65/66B | €2,536 | €164 | -€2,372 | -93.5% |
| Recurring financial charges | 65 | €2,536 | €164 | -€2,372 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,045 | €7,442 | +€18,487 | |
| Income taxes | 67/77 | €2,757 | €1,732 | -€1,026 | -37.2% |
| Profit (loss) for the period | 9904 | -€13,802 | €5,710 | +€19,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,802 | €5,710 | +€19,512 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.