OEYEN: 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.
OEYEN
Largest movements
- Current investments +€65,574
up €65,574 (+10.4%), from €628,197 to €693,771
- Tangible fixed assets -€12,186
down €12,186 (-82.7%), from €14,729 to €2,543
of which Furniture and vehicles: -€11,539
- Receivables within one year -€10,786
down €10,786 (-16.4%), from €65,848 to €55,062
of which Trade receivables: -€9,647
- Reserves +€28,525
up €28,525 (+6.3%), from €453,820 to €482,345
of which Distributable reserves: +€28,525
- Gross operating margin -€47,922
down €47,922 (-46.0%), from €104,129 to €56,208
- Staff costs -€28,514
down €28,514, from €26,080 to -€2,434
- Depreciation -€5,456
down €5,456 (-30.9%), from €17,642 to €12,186
- Taxes +€3,103
up €3,103 (+27.1%), from €11,463 to €14,566
- Financial income +€1,114
up €1,114 (+12.1%), from €9,209 to €10,323
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 | €950,532 | €985,241 | +€34,709 | +3.7% |
| Fixed assets | 21/28 | €14,729 | €2,543 | -€12,186 | -82.7% |
| Tangible fixed assets | 22/27 | €14,729 | €2,543 | -€12,186 | -82.7% |
| Plant, machinery and equipment | 23 | €682 | €35 | -€647 | -94.8% |
| Furniture and vehicles | 24 | €14,047 | €2,507 | -€11,539 | -82.1% |
| Current assets | 29/58 | €935,804 | €982,698 | +€46,895 | +5.0% |
| Stocks and contracts in progress | 3 | €1,318 | €1,318 | = | 0.0% |
| Stocks | 30/36 | €1,318 | €1,318 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,848 | €55,062 | -€10,786 | -16.4% |
| Trade receivables | 40 | €60,749 | €51,102 | -€9,647 | -15.9% |
| Other amounts receivable | 41 | €5,099 | €3,960 | -€1,139 | -22.3% |
| Current investments | 50/53 | €628,197 | €693,771 | +€65,574 | +10.4% |
| Cash at bank and in hand | 54/58 | €213,396 | €204,932 | -€8,464 | -4.0% |
| Deferred charges and accrued income | 490/1 | €27,044 | €27,615 | +€570 | +2.1% |
| Total equity and liabilities | 10/49 | €950,532 | €985,241 | +€34,709 | +3.7% |
| Equity | 10/15 | €893,820 | €922,345 | +€28,525 | +3.2% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Capital | 10 | €440,000 | €440,000 | = | 0.0% |
| Issued capital | 100 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €453,820 | €482,345 | +€28,525 | +6.3% |
| Non-distributable reserves | 130/1 | €26,900 | €26,900 | = | 0.0% |
| Legal reserve | 130 | €26,900 | €26,900 | = | 0.0% |
| Distributable reserves | 133 | €426,920 | €455,445 | +€28,525 | +6.7% |
| Amounts payable | 17/49 | €56,712 | €62,896 | +€6,184 | +10.9% |
| Amounts payable within one year | 42/48 | €56,712 | €59,296 | +€2,584 | +4.6% |
| Trade debts | 44 | €386 | €3,506 | +€3,119 | +807% |
| Suppliers | 440/4 | €386 | €3,506 | +€3,119 | +807% |
| Taxes, remuneration and social security | 45 | €20,160 | €23,813 | +€3,653 | +18.1% |
| Taxes | 450/3 | €13,025 | €21,822 | +€8,797 | +67.5% |
| Remuneration and social security | 454/9 | €7,135 | €1,991 | -€5,144 | -72.1% |
| Other amounts payable | 47/48 | €36,166 | €31,977 | -€4,188 | -11.6% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Non-recurring operating income | 76A | €58,000 | - | -€58,000 | |
| Remuneration, social security and pensions | 62 | €26,080 | -€2,434 | -€28,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,642 | €12,186 | -€5,456 | -30.9% |
| Other operating charges | 640/8 | €12,572 | €11,673 | -€899 | -7.2% |
| Gross operating margin | 9900 | €104,129 | €56,208 | -€47,922 | -46.0% |
| Operating profit (loss) | 9901 | €47,836 | €34,783 | -€13,053 | -27.3% |
| Financial income | 75/76B | €9,209 | €10,323 | +€1,114 | +12.1% |
| Recurring financial income | 75 | €9,209 | €10,323 | +€1,114 | +12.1% |
| Financial charges | 65/66B | €1,550 | €2,016 | +€466 | +30.1% |
| Recurring financial charges | 65 | €1,550 | €2,016 | +€466 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €55,495 | €43,091 | -€12,404 | -22.4% |
| Income taxes | 67/77 | €11,463 | €14,566 | +€3,103 | +27.1% |
| Profit (loss) for the period | 9904 | €44,032 | €28,525 | -€15,507 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,032 | €28,525 | -€15,507 | -35.2% |
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 25 October 2026 via checked.be.