Oer Partners: 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.
Oer Partners
Largest movements
- Receivables within one year -€1,373
down €1,373 (-65.8%), from €2,086 to €713
- Tangible fixed assets +€750
up €750 (+52.8%), from €1,421 to €2,171
- Cash +€100
up €100 (+769%), from €13 to €113
mainly Net result for the year (+€2,330) and Receivables within one year (+€1,373)
- Profit (loss) carried forward +€2,330
up €2,330 (+9.6%), from -€24,327 to -€21,997
- Other debts -€1,388
down €1,388 (-7.4%), from €18,736 to €17,348
- Trade debts -€922
down €922 (-57.2%), from €1,612 to €690
- Tax, wage and social debts -€543
down €543 (-42.0%), from €1,293 to €750
- Gross operating margin +€1,918
up €1,918 (+100%), from €1,918 to €3,836
- Other operating charges -€662
down €662 (-53.4%), from €1,240 to €578
- Depreciation +€650
new in 2025: €650
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 | €3,520 | €2,997 | -€523 | -14.9% |
| Fixed assets | 21/28 | €1,421 | €2,171 | +€750 | +52.8% |
| Tangible fixed assets | 22/27 | €1,421 | €2,171 | +€750 | +52.8% |
| Furniture and vehicles | 24 | €1,421 | €2,171 | +€750 | +52.8% |
| Current assets | 29/58 | €2,099 | €826 | -€1,273 | -60.6% |
| Amounts receivable within one year | 40/41 | €2,086 | €713 | -€1,373 | -65.8% |
| Trade receivables | 40 | €2,086 | €713 | -€1,373 | -65.8% |
| Cash at bank and in hand | 54/58 | €13 | €113 | +€100 | +769% |
| Total equity and liabilities | 10/49 | €3,520 | €2,997 | -€523 | -14.9% |
| Equity | 10/15 | -€18,121 | -€15,791 | +€2,330 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6 | €6 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6 | €6 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6 | €6 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,327 | -€21,997 | +€2,330 | +9.6% |
| Amounts payable | 17/49 | €21,641 | €18,788 | -€2,853 | -13.2% |
| Amounts payable within one year | 42/48 | €21,641 | €18,788 | -€2,853 | -13.2% |
| Trade debts | 44 | €1,612 | €690 | -€922 | -57.2% |
| Suppliers | 440/4 | €1,612 | €690 | -€922 | -57.2% |
| Taxes, remuneration and social security | 45 | €1,293 | €750 | -€543 | -42.0% |
| Taxes | 450/3 | €1,293 | €750 | -€543 | -42.0% |
| Other amounts payable | 47/48 | €18,736 | €17,348 | -€1,388 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €650 | +€650 | |
| Other operating charges | 640/8 | €1,240 | €578 | -€662 | -53.4% |
| Gross operating margin | 9900 | €1,918 | €3,836 | +€1,918 | +100% |
| Operating profit (loss) | 9901 | €678 | €2,608 | +€1,930 | +285% |
| Financial charges | 65/66B | €140 | €137 | -€3 | -2.1% |
| Recurring financial charges | 65 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €538 | €2,471 | +€1,933 | +359% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | €398 | €2,330 | +€1,932 | +485% |
| Profit (loss) for the period to be appropriated | 9905 | €398 | €2,330 | +€1,932 | +485% |
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 29 October 2026 via checked.be.