OEM BUILD: 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.
OEM BUILD
Largest movements
- Stocks and contracts -€1,146
no longer reported in 2025 (was €1,146)
- Tangible fixed assets -€578
down €578 (-26.6%), from €2,170 to €1,592
- Receivables within one year -€575
no longer reported in 2025 (was €575)
- Cash -€247
down €247 (-14.5%), from €1,707 to €1,460
mainly Net result for the year (-€2,743) and Debts after one year (-€2,373)
- Profit (loss) carried forward -€2,743
down €2,743 (-15.2%), from -€18,037 to -€20,780
- Debts after one year -€2,373
down €2,373 (-13.0%), from €18,204 to €15,831
- Tax, wage and social debts +€1,402
up €1,402 (+8137.0%), from €17 to €1,419
- Accrued charges and deferred income +€913
up €913 (+85.7%), from €1,066 to €1,979
- Trade debts +€256
up €256 (+19.0%), from €1,347 to €1,603
- Gross operating margin +€3,220
up €3,220 (+67.2%), from -€4,792 to -€1,572
- Other operating charges +€62
up €62 (+16.1%), from €387 to €450
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 | €5,597 | €3,052 | -€2,546 | -45.5% |
| Fixed assets | 21/28 | €2,170 | €1,592 | -€578 | -26.6% |
| Tangible fixed assets | 22/27 | €2,170 | €1,592 | -€578 | -26.6% |
| Furniture and vehicles | 24 | €2,170 | €1,592 | -€578 | -26.6% |
| Current assets | 29/58 | €3,427 | €1,460 | -€1,967 | -57.4% |
| Stocks and contracts in progress | 3 | €1,146 | - | -€1,146 | |
| Stocks | 30/36 | €1,146 | - | -€1,146 | |
| Amounts receivable within one year | 40/41 | €575 | - | -€575 | |
| Other amounts receivable | 41 | €575 | - | -€575 | |
| Cash at bank and in hand | 54/58 | €1,707 | €1,460 | -€247 | -14.5% |
| Total equity and liabilities | 10/49 | €5,597 | €3,052 | -€2,546 | -45.5% |
| Equity | 10/15 | -€15,037 | -€17,780 | -€2,743 | -18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,037 | -€20,780 | -€2,743 | -15.2% |
| Amounts payable | 17/49 | €20,634 | €20,832 | +€198 | +1.0% |
| Amounts payable after more than one year | 17 | €18,204 | €15,831 | -€2,373 | -13.0% |
| Other amounts payable | 178/9 | €18,204 | €15,831 | -€2,373 | -13.0% |
| Amounts payable within one year | 42/48 | €1,364 | €3,022 | +€1,658 | +121.5% |
| Trade debts | 44 | €1,347 | €1,603 | +€256 | +19.0% |
| Suppliers | 440/4 | €1,347 | €1,603 | +€256 | +19.0% |
| Taxes, remuneration and social security | 45 | €17 | €1,419 | +€1,402 | +8137.0% |
| Taxes | 450/3 | €17 | €1,419 | +€1,402 | +8137.0% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,979 | +€913 | +85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €578 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | -€4,792 | -€1,572 | +€3,220 | +67.2% |
| Operating profit (loss) | 9901 | -€5,758 | -€2,600 | +€3,158 | +54.8% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €144 | €143 | -€0 | -0.1% |
| Recurring financial charges | 65 | €144 | €143 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,898 | -€2,743 | +€3,154 | +53.5% |
| Profit (loss) for the period | 9904 | -€5,898 | -€2,743 | +€3,154 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,898 | -€2,743 | +€3,154 | +53.5% |
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 8 October 2026 via checked.be.