OEGIM: 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.
OEGIM
Largest movements
- Receivables within one year -€364,038
down €364,038 (-76.1%), from €478,668 to €114,630
of which Trade receivables: -€341,231
- Stocks and contracts -€203,570
down €203,570 (-38.5%), from €529,142 to €325,572
- Short-term financial debts -€555,664
down €555,664 (-92.7%), from €599,698 to €44,034
- Debts after one year -€100,000
down €100,000 (-21.6%), from €464,000 to €364,000
- Profit (loss) carried forward +€53,833
up €53,833 (+35.2%), from €152,987 to €206,820
- Other debts +€22,864
up €22,864 (+20.4%), from €112,142 to €135,006
- Tax, wage and social debts +€19,690
up €19,690 (+29.7%), from €66,332 to €86,021
- Turnover +€70,000
up €70,000 (+26.9%), from €260,000 to €330,000
- Purchases and services -€16,075
down €16,075 (-22.2%), from €72,401 to €56,325
- Gross operating margin -€9,940
down €9,940 (-10.0%), from €99,379 to €89,438
- Other operating charges +€4,249
up €4,249 (+29.1%), from €14,584 to €18,833
- Taxes +€4,065
new in 2023: €4,065
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,477,166 | €911,012 | -€566,154 | -38.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,640 | €10,640 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,300 | €6,300 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €6,300 | €6,300 | = | 0.0% |
| Financial fixed assets | 28 | €4,340 | €4,340 | = | 0.0% |
| Current assets | 29/58 | €1,466,526 | €900,372 | -€566,154 | -38.6% |
| Amounts receivable after more than one year | 29 | €458,653 | €460,171 | +€1,518 | +0.3% |
| Other amounts receivable | 291 | €458,653 | €460,171 | +€1,518 | +0.3% |
| Stocks and contracts in progress | 3 | €529,142 | €325,572 | -€203,570 | -38.5% |
| Stocks | 30/36 | €529,142 | €325,572 | -€203,570 | -38.5% |
| Amounts receivable within one year | 40/41 | €478,668 | €114,630 | -€364,038 | -76.1% |
| Trade receivables | 40 | €367,387 | €26,156 | -€341,231 | -92.9% |
| Other amounts receivable | 41 | €111,280 | €88,473 | -€22,807 | -20.5% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €64 | €0 | -€64 | -100.0% |
| Total equity and liabilities | 10/49 | €1,477,166 | €911,012 | -€566,154 | -38.3% |
| Equity | 10/15 | €221,187 | €275,020 | +€53,833 | +24.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,987 | €206,820 | +€53,833 | +35.2% |
| Amounts payable | 17/49 | €1,255,979 | €635,992 | -€619,987 | -49.4% |
| Amounts payable after more than one year | 17 | €464,000 | €364,000 | -€100,000 | -21.6% |
| Other amounts payable | 178/9 | €464,000 | €364,000 | -€100,000 | -21.6% |
| Amounts payable within one year | 42/48 | €790,080 | €268,005 | -€522,075 | -66.1% |
| Financial debts | 43 | €599,698 | €44,034 | -€555,664 | -92.7% |
| Credit institutions | 430/8 | €599,698 | €44,034 | -€555,664 | -92.7% |
| Trade debts | 44 | €11,908 | €2,943 | -€8,964 | -75.3% |
| Suppliers | 440/4 | €11,908 | €2,943 | -€8,964 | -75.3% |
| Taxes, remuneration and social security | 45 | €66,332 | €86,021 | +€19,690 | +29.7% |
| Taxes | 450/3 | €66,332 | €86,021 | +€19,690 | +29.7% |
| Other amounts payable | 47/48 | €112,142 | €135,006 | +€22,864 | +20.4% |
| Accrued charges and deferred income | 492/3 | €1,899 | €3,987 | +€2,088 | +109.9% |
| Turnover | 70 | €260,000 | €330,000 | +€70,000 | +26.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,401 | €56,325 | -€16,075 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | - | -€173 | |
| Other operating charges | 640/8 | €14,584 | €18,833 | +€4,249 | +29.1% |
| Gross operating margin | 9900 | €99,379 | €89,438 | -€9,940 | -10.0% |
| Operating profit (loss) | 9901 | €84,621 | €70,605 | -€14,016 | -16.6% |
| Financial income | 75/76B | €5,082 | €2,828 | -€2,254 | -44.4% |
| Recurring financial income | 75 | €5,082 | €2,828 | -€2,254 | -44.4% |
| Financial charges | 65/66B | €12,079 | €15,535 | +€3,457 | +28.6% |
| Recurring financial charges | 65 | €12,079 | €15,535 | +€3,457 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €77,625 | €57,898 | -€19,727 | -25.4% |
| Income taxes | 67/77 | - | €4,065 | +€4,065 | |
| Profit (loss) for the period | 9904 | €77,625 | €53,833 | -€23,792 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,625 | €53,833 | -€23,792 | -30.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.