OENANI: 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.
OENANI
Largest movements
- Tangible fixed assets +€1.9m
new in 2025: €1.9m
- Cash +€55,774
up €55,774 (+318%), from €17,515 to €73,289
mainly Debts after one year (+€1.2m) and Other debts (+€740,000)
- Debts after one year +€1.2m
new in 2025: €1.2m
- Other debts +€740,000
new in 2025: €740,000
- Current portion of long-term debt +€83,333
new in 2025: €83,333
- Profit (loss) carried forward -€70,491
down €70,491, from €9,964 to -€60,527
- Other operating charges +€39,718
up €39,718 (+14,401%), from €276 to €39,993
- Depreciation +€19,690
up €19,690, from €0 to €19,690
- Gross operating margin -€10,689
down €10,689, from €706 to -€9,983
- Financial income -€426
no longer reported in 2025 (was €426)
- Financial charges +€260
up €260 (+57.2%), from €455 to €715
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.
Derived cash bridge
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 | €17,567 | €1,937,164 | +€1.9m | +10,927% |
| Fixed assets | 21/28 | - | €1,863,291 | +€1.9m | |
| Tangible fixed assets | 22/27 | - | €1,863,291 | +€1.9m | |
| Land and buildings | 22 | - | €1,863,291 | +€1.9m | |
| Current assets | 29/58 | €17,567 | €73,873 | +€56,306 | +321% |
| Amounts receivable within one year | 40/41 | €52 | €584 | +€532 | +1,028% |
| Other amounts receivable | 41 | €52 | €584 | +€532 | +1,028% |
| Cash at bank and in hand | 54/58 | €17,515 | €73,289 | +€55,774 | +318% |
| Total equity and liabilities | 10/49 | €17,567 | €1,937,164 | +€1.9m | +10,927% |
| Equity | 10/15 | €14,964 | -€55,527 | -€70,491 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,964 | -€60,527 | -€70,491 | |
| Amounts payable | 17/49 | €2,603 | €1,992,691 | +€2.0m | +76,455% |
| Amounts payable after more than one year | 17 | - | €1,166,667 | +€1.2m | |
| Financial debts | 170/4 | - | €1,166,667 | +€1.2m | |
| Amounts payable within one year | 42/48 | €2,603 | €826,024 | +€823,421 | +31,634% |
| Current portion of amounts payable after more than one year | 42 | - | €83,333 | +€83,333 | |
| Trade debts | 44 | €2,603 | €2,691 | +€88 | +3.4% |
| Suppliers | 440/4 | €2,603 | €2,691 | +€88 | +3.4% |
| Other amounts payable | 47/48 | - | €740,000 | +€740,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €19,690 | +€19,690 | |
| Other operating charges | 640/8 | €276 | €39,993 | +€39,718 | +14,401% |
| Gross operating margin | 9900 | €706 | -€9,983 | -€10,689 | |
| Operating profit (loss) | 9901 | €430 | -€69,667 | -€70,097 | |
| Financial income | 75/76B | €426 | - | -€426 | |
| Recurring financial income | 75 | €426 | - | -€426 | |
| Financial charges | 65/66B | €455 | €715 | +€260 | +57.2% |
| Recurring financial charges | 65 | €455 | €715 | +€260 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €401 | -€70,382 | -€70,783 | |
| Income taxes | 67/77 | - | €109 | +€109 | |
| Profit (loss) for the period | 9904 | €401 | -€70,491 | -€70,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €401 | -€70,491 | -€70,892 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.