OENOGEA: 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.
OENOGEA
Largest movements
- Receivables within one year -€27,453
down €27,453 (-6.4%), from €426,649 to €399,196
of which Trade receivables: -€27,403
- Tangible fixed assets +€20,620
up €20,620 (+31.5%), from €65,539 to €86,159
of which Land and buildings: +€11,856
- Cash +€18,098
new in 2025: €18,098
mainly Receivables within one year (+€27,453) and Net result for the year (+€26,717)
- Stocks and contracts +€17,445
up €17,445 (+4.2%), from €416,051 to €433,496
- Tax, wage and social debts -€31,391
down €31,391 (-28.5%), from €110,057 to €78,666
of which Taxes: -€19,663
- Profit (loss) carried forward +€26,717
up €26,717 (+20.8%), from €128,624 to €155,341
- Trade debts +€23,214
up €23,214 (+6.2%), from €375,774 to €398,988
- Accrued charges and deferred income +€19,042
new in 2025: €19,042
- Gross operating margin +€22,764
up €22,764 (+8.3%), from €273,529 to €296,293
- Taxes +€7,242
up €7,242 (+160%), from €4,517 to €11,759
- Write-downs -€4,638
down €4,638 (-13.7%), from €33,765 to €29,127
- Financial charges -€3,524
down €3,524 (-20.8%), from €16,965 to €13,441
- Staff costs -€3,379
down €3,379 (-1.8%), from €183,969 to €180,590
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 | €912,034 | €945,937 | +€33,903 | +3.7% |
| Fixed assets | 21/28 | €66,232 | €88,250 | +€22,018 | +33.2% |
| Intangible fixed assets | 21 | €693 | €2,091 | +€1,398 | +202% |
| Tangible fixed assets | 22/27 | €65,539 | €86,159 | +€20,620 | +31.5% |
| Land and buildings | 22 | €9,928 | €21,784 | +€11,856 | +119% |
| Plant, machinery and equipment | 23 | €20,663 | €18,072 | -€2,591 | -12.5% |
| Furniture and vehicles | 24 | €34,947 | €46,303 | +€11,355 | +32.5% |
| Current assets | 29/58 | €845,803 | €857,687 | +€11,884 | +1.4% |
| Stocks and contracts in progress | 3 | €416,051 | €433,496 | +€17,445 | +4.2% |
| Stocks | 30/36 | €416,051 | €433,496 | +€17,445 | +4.2% |
| Amounts receivable within one year | 40/41 | €426,649 | €399,196 | -€27,453 | -6.4% |
| Trade receivables | 40 | €424,849 | €397,446 | -€27,403 | -6.5% |
| Other amounts receivable | 41 | €1,800 | €1,750 | -€50 | -2.8% |
| Cash at bank and in hand | 54/58 | - | €18,098 | +€18,098 | |
| Deferred charges and accrued income | 490/1 | €3,102 | €6,896 | +€3,794 | +122% |
| Total equity and liabilities | 10/49 | €912,034 | €945,937 | +€33,903 | +3.7% |
| Equity | 10/15 | €267,915 | €294,632 | +€26,717 | +10.0% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €29,291 | €29,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,541 | €10,541 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,541 | €10,541 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,734 | €10,734 | = | 0.0% |
| Distributable reserves | 133 | €8,016 | €8,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,624 | €155,341 | +€26,717 | +20.8% |
| Amounts payable | 17/49 | €644,119 | €651,305 | +€7,186 | +1.1% |
| Amounts payable after more than one year | 17 | €34,049 | €39,820 | +€5,771 | +16.9% |
| Financial debts | 170/4 | €9,549 | €15,320 | +€5,771 | +60.4% |
| Other amounts payable | 178/9 | €24,500 | €24,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €610,070 | €592,443 | -€17,627 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €117,093 | €114,788 | -€2,305 | -2.0% |
| Trade debts | 44 | €375,774 | €398,988 | +€23,214 | +6.2% |
| Suppliers | 440/4 | €375,774 | €398,988 | +€23,214 | +6.2% |
| Taxes, remuneration and social security | 45 | €110,057 | €78,666 | -€31,391 | -28.5% |
| Taxes | 450/3 | €74,199 | €54,535 | -€19,663 | -26.5% |
| Remuneration and social security | 454/9 | €35,859 | €24,131 | -€11,728 | -32.7% |
| Other amounts payable | 47/48 | €7,145 | - | -€7,145 | |
| Accrued charges and deferred income | 492/3 | - | €19,042 | +€19,042 | |
| Remuneration, social security and pensions | 62 | €183,969 | €180,590 | -€3,379 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,983 | €25,168 | -€1,815 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,765 | €29,127 | -€4,638 | -13.7% |
| Other operating charges | 640/8 | €4,327 | €6,631 | +€2,305 | +53.3% |
| Non-recurring operating charges | 66A | €237 | €2,880 | +€2,643 | +1,113% |
| Gross operating margin | 9900 | €273,529 | €296,293 | +€22,764 | +8.3% |
| Operating profit (loss) | 9901 | €24,248 | €51,897 | +€27,649 | +114% |
| Financial income | 75/76B | €981 | €20 | -€961 | -98.0% |
| Recurring financial income | 75 | €981 | €20 | -€961 | -98.0% |
| Financial charges | 65/66B | €16,965 | €13,441 | -€3,524 | -20.8% |
| Recurring financial charges | 65 | €16,965 | €13,441 | -€3,524 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €8,264 | €38,476 | +€30,212 | +366% |
| Income taxes | 67/77 | €4,517 | €11,759 | +€7,242 | +160% |
| Profit (loss) for the period | 9904 | €3,747 | €26,717 | +€22,970 | +613% |
| Profit (loss) for the period to be appropriated | 9905 | €3,747 | €26,717 | +€22,970 | +613% |
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 21 October 2026 via checked.be.