OEVER: 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.
OEVER
Largest movements
- Tangible fixed assets -€96,780
down €96,780 (-5.6%), from €1.7m to €1.6m
- Debts after one year -€77,542
down €77,542 (-19.6%), from €396,592 to €319,050
- Other debts -€20,719
down €20,719 (-2.3%), from €903,474 to €882,755
- Gross operating margin +€6,833
up €6,833 (+7.0%), from €97,260 to €104,094
- Financial charges -€2,797
down €2,797 (-13.0%), from €21,492 to €18,695
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 | €1,745,812 | €1,649,444 | -€96,368 | -5.5% |
| Fixed assets | 21/28 | €1,732,960 | €1,636,180 | -€96,780 | -5.6% |
| Tangible fixed assets | 22/27 | €1,732,960 | €1,636,180 | -€96,780 | -5.6% |
| Land and buildings | 22 | €1,732,960 | €1,636,180 | -€96,780 | -5.6% |
| Current assets | 29/58 | €12,852 | €13,264 | +€412 | +3.2% |
| Cash at bank and in hand | 54/58 | €12,852 | €13,264 | +€412 | +3.2% |
| Total equity and liabilities | 10/49 | €1,745,812 | €1,649,444 | -€96,368 | -5.5% |
| Equity | 10/15 | €390,063 | €378,561 | -€11,501 | -2.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €21,875 | €21,875 | = | 0.0% |
| Reserves | 13 | €20,544 | €20,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,544 | €20,544 | = | 0.0% |
| Legal reserve | 130 | €20,544 | €20,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,357 | -€163,858 | -€11,501 | -7.5% |
| Amounts payable | 17/49 | €1,355,750 | €1,270,883 | -€84,867 | -6.3% |
| Amounts payable after more than one year | 17 | €396,592 | €319,050 | -€77,542 | -19.6% |
| Financial debts | 170/4 | €396,592 | €319,050 | -€77,542 | -19.6% |
| Amounts payable within one year | 42/48 | €959,157 | €951,833 | -€7,325 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €53,162 | €66,785 | +€13,623 | +25.6% |
| Trade debts | 44 | €2,516 | €2,293 | -€223 | -8.9% |
| Suppliers | 440/4 | €2,516 | €2,293 | -€223 | -8.9% |
| Taxes, remuneration and social security | 45 | €5 | - | -€5 | |
| Taxes | 450/3 | €5 | - | -€5 | |
| Other amounts payable | 47/48 | €903,474 | €882,755 | -€20,719 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,739 | €96,780 | +€41 | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €97,260 | €104,094 | +€6,833 | +7.0% |
| Operating profit (loss) | 9901 | €404 | €7,194 | +€6,790 | +1,682% |
| Financial charges | 65/66B | €21,492 | €18,695 | -€2,797 | -13.0% |
| Recurring financial charges | 65 | €21,492 | €18,695 | -€2,797 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,088 | -€11,501 | +€9,587 | +45.5% |
| Profit (loss) for the period | 9904 | -€21,088 | -€11,501 | +€9,587 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,088 | -€11,501 | +€9,587 | +45.5% |
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 16 October 2026 via checked.be.