OEI: 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.
OEI
Largest movements
- Current investments -€250,000
down €250,000 (-83.3%), from €300,000 to €50,000
- Cash +€22,608
up €22,608 (+106.7%), from €21,194 to €43,802
mainly Current investments (+€250,000) and Other debts (+€81,928)
- Receivables within one year +€12,945
up €12,945 (+77.6%), from €16,679 to €29,624
of which Trade receivables: +€9,050
- Deferred charges and accrued income -€7,092
down €7,092 (-98.5%), from €7,200 to €108
- Stocks and contracts +€5,360
up €5,360 (+7.0%), from €76,722 to €82,083
- Contributions -€300,000
down €300,000 (-65.4%), from €458,600 to €158,600
- Other debts +€81,928
new in 2024: €81,928
- Trade debts -€8,169
down €8,169 (-80.0%), from €10,209 to €2,040
- Profit (loss) carried forward +€6,194
up €6,194 (+11.2%), from -€55,160 to -€48,965
- Gross operating margin +€1,964
up €1,964, from -€584 to €1,380
- Financial charges +€1,875
up €1,875 (+5375.2%), from €35 to €1,910
- Financial income -€103
down €103 (-1.4%), from €7,456 to €7,353
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,795 | €205,617 | -€216,179 | -51.3% |
| Current assets | 29/58 | €421,795 | €205,617 | -€216,179 | -51.3% |
| Stocks and contracts in progress | 3 | €76,722 | €82,083 | +€5,360 | +7.0% |
| Stocks | 30/36 | €76,722 | €82,083 | +€5,360 | +7.0% |
| Amounts receivable within one year | 40/41 | €16,679 | €29,624 | +€12,945 | +77.6% |
| Trade receivables | 40 | €16,614 | €25,664 | +€9,050 | +54.5% |
| Other amounts receivable | 41 | €65 | €3,960 | +€3,895 | +6009.4% |
| Current investments | 50/53 | €300,000 | €50,000 | -€250,000 | -83.3% |
| Cash at bank and in hand | 54/58 | €21,194 | €43,802 | +€22,608 | +106.7% |
| Deferred charges and accrued income | 490/1 | €7,200 | €108 | -€7,092 | -98.5% |
| Total equity and liabilities | 10/49 | €421,795 | €205,617 | -€216,179 | -51.3% |
| Equity | 10/15 | €407,844 | €114,038 | -€293,806 | -72.0% |
| Contributions | 10/11 | €458,600 | €158,600 | -€300,000 | -65.4% |
| Reserves | 13 | €4,403 | €4,403 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,403 | €4,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,160 | -€48,965 | +€6,194 | +11.2% |
| Amounts payable | 17/49 | €13,952 | €91,579 | +€77,627 | +556.4% |
| Amounts payable within one year | 42/48 | €13,952 | €90,261 | +€76,309 | +546.9% |
| Trade debts | 44 | €10,209 | €2,040 | -€8,169 | -80.0% |
| Suppliers | 440/4 | €10,209 | €2,040 | -€8,169 | -80.0% |
| Taxes, remuneration and social security | 45 | €3,743 | €6,293 | +€2,549 | +68.1% |
| Taxes | 450/3 | €3,743 | €6,293 | +€2,549 | +68.1% |
| Other amounts payable | 47/48 | - | €81,928 | +€81,928 | |
| Accrued charges and deferred income | 492/3 | - | €1,318 | +€1,318 | |
| Other operating charges | 640/8 | €616 | €628 | +€12 | +1.9% |
| Gross operating margin | 9900 | -€584 | €1,380 | +€1,964 | |
| Operating profit (loss) | 9901 | -€1,200 | €752 | +€1,952 | |
| Financial income | 75/76B | €7,456 | €7,353 | -€103 | -1.4% |
| Recurring financial income | 75 | €7,456 | €7,353 | -€103 | -1.4% |
| Financial charges | 65/66B | €35 | €1,910 | +€1,875 | +5375.2% |
| Recurring financial charges | 65 | €35 | €1,910 | +€1,875 | +5375.2% |
| Profit (loss) for the period before taxes | 9903 | €6,221 | €6,194 | -€26 | -0.4% |
| Profit (loss) for the period | 9904 | €6,221 | €6,194 | -€26 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,221 | €6,194 | -€26 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.