OERANTOEKAN: 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.
OERANTOEKAN
Largest movements
- Cash -€22,342
down €22,342 (-8.2%), from €273,356 to €251,014
mainly Contributions, distributions and other (-€99,954) and Tax, wage and social debts (-€30,533)
- Receivables within one year +€12,539
up €12,539 (+27.9%), from €45,000 to €57,539
of which Trade receivables: +€9,000
- Tax, wage and social debts -€30,533
down €30,533 (-76.2%), from €40,081 to €9,548
- Profit (loss) carried forward +€28,293
up €28,293 (+28.3%), from €99,954 to €128,247
- Accrued charges and deferred income -€5,279
down €5,279 (-92.8%), from €5,690 to €411
- Gross operating margin +€35,937
up €35,937 (+27.5%), from €130,599 to €166,536
- Taxes +€7,630
up €7,630 (+26.1%), from €29,207 to €36,837
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 | €320,804 | €312,511 | -€8,292 | -2.6% |
| Fixed assets | 21/28 | €2,448 | €1,715 | -€733 | -29.9% |
| Tangible fixed assets | 22/27 | €2,198 | €1,465 | -€733 | -33.3% |
| Furniture and vehicles | 24 | €2,198 | €1,465 | -€733 | -33.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €318,356 | €310,796 | -€7,560 | -2.4% |
| Amounts receivable within one year | 40/41 | €45,000 | €57,539 | +€12,539 | +27.9% |
| Trade receivables | 40 | €45,000 | €54,000 | +€9,000 | +20.0% |
| Other amounts receivable | 41 | - | €3,539 | +€3,539 | |
| Cash at bank and in hand | 54/58 | €273,356 | €251,014 | -€22,342 | -8.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,243 | +€2,243 | |
| Total equity and liabilities | 10/49 | €320,804 | €312,511 | -€8,292 | -2.6% |
| Equity | 10/15 | €272,106 | €300,399 | +€28,293 | +10.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €167,152 | €167,152 | = | 0.0% |
| Distributable reserves | 133 | €167,152 | €167,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,954 | €128,247 | +€28,293 | +28.3% |
| Amounts payable | 17/49 | €48,698 | €12,112 | -€36,585 | -75.1% |
| Amounts payable within one year | 42/48 | €43,008 | €11,701 | -€31,306 | -72.8% |
| Trade debts | 44 | €2,697 | €1,924 | -€773 | -28.7% |
| Suppliers | 440/4 | €2,697 | €1,924 | -€773 | -28.7% |
| Taxes, remuneration and social security | 45 | €40,081 | €9,548 | -€30,533 | -76.2% |
| Taxes | 450/3 | €40,081 | €9,548 | -€30,533 | -76.2% |
| Other amounts payable | 47/48 | €230 | €230 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,690 | €411 | -€5,279 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €733 | = | 0.0% |
| Other operating charges | 640/8 | €219 | €686 | +€468 | +214% |
| Gross operating margin | 9900 | €130,599 | €166,536 | +€35,937 | +27.5% |
| Operating profit (loss) | 9901 | €129,648 | €165,117 | +€35,469 | +27.4% |
| Financial income | 75/76B | €73 | €1,312 | +€1,239 | +1,700% |
| Recurring financial income | 75 | €73 | €1,312 | +€1,239 | +1,700% |
| Financial charges | 65/66B | €559 | €1,344 | +€785 | +141% |
| Recurring financial charges | 65 | €559 | €1,344 | +€785 | +141% |
| Profit (loss) for the period before taxes | 9903 | €129,162 | €165,084 | +€35,923 | +27.8% |
| Income taxes | 67/77 | €29,207 | €36,837 | +€7,630 | +26.1% |
| Profit (loss) for the period | 9904 | €99,954 | €128,247 | +€28,293 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,954 | €128,247 | +€28,293 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.