Oep n ander: 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.
Oep n ander
Largest movements
- Cash +€58
up €58 (+2,712%), from €2 to €60
mainly Accrued charges and deferred income (+€1,826)
- Accrued charges and deferred income +€1,826
new in 2024: €1,826
- Trade debts -€1,473
no longer reported in 2024 (was €1,473)
- Profit (loss) carried forward -€296
down €296 (-20.1%), from -€1,471 to -€1,767
- Gross operating margin +€1,175
up €1,175 (+79.9%), from -€1,471 to -€296
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.
Derived cash bridge
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 | €2 | €60 | +€58 | +2,712% |
| Current assets | 29/58 | €2 | €60 | +€58 | +2,712% |
| Cash at bank and in hand | 54/58 | €2 | €60 | +€58 | +2,712% |
| Total equity and liabilities | 10/49 | €2 | €60 | +€58 | +2,712% |
| Equity | 10/15 | -€1,471 | -€1,767 | -€296 | -20.1% |
| Profit (loss) carried forward | 14 | -€1,471 | -€1,767 | -€296 | -20.1% |
| Amounts payable | 17/49 | €1,473 | €1,826 | +€353 | +24.0% |
| Amounts payable within one year | 42/48 | €1,473 | - | -€1,473 | |
| Trade debts | 44 | €1,473 | - | -€1,473 | |
| Suppliers | 440/4 | €1,473 | - | -€1,473 | |
| Accrued charges and deferred income | 492/3 | - | €1,826 | +€1,826 | |
| Gross operating margin | 9900 | -€1,471 | -€296 | +€1,175 | +79.9% |
| Operating profit (loss) | 9901 | -€1,471 | -€296 | +€1,175 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,471 | -€296 | +€1,175 | +79.9% |
| Profit (loss) for the period | 9904 | -€1,471 | -€296 | +€1,175 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,471 | -€296 | +€1,175 | +79.9% |
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 18 October 2026 via checked.be.