OEYEN & C°: 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 & C°
Largest movements
- Tangible fixed assets -€116,842
down €116,842 (-4.3%), from €2.7m to €2.6m
of which Land and buildings: -€105,960
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Debts after one year -€153,068
down €153,068 (-12.2%), from €1.3m to €1.1m
of which Other amounts payable: -€100,000
- Reserves -€47,952
down €47,952 (-4.0%), from €1.2m to €1.2m
of which Distributable reserves: -€38,959
- Other debts +€31,120
up €31,120 (+20.8%), from €149,378 to €180,498
- Financial charges -€6,121
down €6,121 (-15.2%), from €40,394 to €34,273
- Other operating charges +€3,490
up €3,490 (+44.0%), from €7,926 to €11,416
- Depreciation -€2,924
down €2,924 (-2.4%), from €122,056 to €119,132
- Gross operating margin +€2,570
up €2,570 (+2.3%), from €111,241 to €113,811
- Financial income -€1,485
down €1,485 (-88.3%), from €1,683 to €198
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 | €2,806,410 | €2,640,557 | -€165,853 | -5.9% |
| Fixed assets | 21/28 | €2,733,734 | €2,616,892 | -€116,842 | -4.3% |
| Tangible fixed assets | 22/27 | €2,733,734 | €2,616,892 | -€116,842 | -4.3% |
| Land and buildings | 22 | €2,704,649 | €2,598,688 | -€105,960 | -3.9% |
| Furniture and vehicles | 24 | €29,085 | €18,204 | -€10,882 | -37.4% |
| Current assets | 29/58 | €72,676 | €23,665 | -€49,011 | -67.4% |
| Amounts receivable within one year | 40/41 | €1,030 | €362 | -€668 | -64.8% |
| Other amounts receivable | 41 | €1,030 | €362 | -€668 | -64.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €18,756 | €16,505 | -€2,252 | -12.0% |
| Deferred charges and accrued income | 490/1 | €2,890 | €6,798 | +€3,908 | +135% |
| Total equity and liabilities | 10/49 | €2,806,410 | €2,640,557 | -€165,853 | -5.9% |
| Equity | 10/15 | €1,229,845 | €1,181,894 | -€47,952 | -3.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,209,385 | €1,161,434 | -€47,952 | -4.0% |
| Tax-exempt reserves | 132 | €277,138 | €268,145 | -€8,993 | -3.2% |
| Distributable reserves | 133 | €932,247 | €893,288 | -€38,959 | -4.2% |
| Provisions and deferred taxes | 16 | €92,379 | €89,382 | -€2,998 | -3.2% |
| Deferred taxes | 168 | €92,379 | €89,382 | -€2,998 | -3.2% |
| Amounts payable | 17/49 | €1,484,186 | €1,369,281 | -€114,904 | -7.7% |
| Amounts payable after more than one year | 17 | €1,254,520 | €1,101,452 | -€153,068 | -12.2% |
| Financial debts | 170/4 | €540,000 | €486,932 | -€53,068 | -9.8% |
| Other amounts payable | 178/9 | €714,520 | €614,520 | -€100,000 | -14.0% |
| Amounts payable within one year | 42/48 | €214,339 | €255,054 | +€40,715 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €71,520 | +€11,520 | +19.2% |
| Trade debts | 44 | €2,243 | €857 | -€1,386 | -61.8% |
| Suppliers | 440/4 | €2,243 | €857 | -€1,386 | -61.8% |
| Taxes, remuneration and social security | 45 | €2,718 | €2,179 | -€540 | -19.8% |
| Taxes | 450/3 | €2,718 | €2,179 | -€540 | -19.8% |
| Other amounts payable | 47/48 | €149,378 | €180,498 | +€31,120 | +20.8% |
| Accrued charges and deferred income | 492/3 | €15,327 | €12,775 | -€2,552 | -16.6% |
| Non-recurring operating income | 76A | €8,582 | €1,913 | -€6,668 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,056 | €119,132 | -€2,924 | -2.4% |
| Other operating charges | 640/8 | €7,926 | €11,416 | +€3,490 | +44.0% |
| Gross operating margin | 9900 | €111,241 | €113,811 | +€2,570 | +2.3% |
| Operating profit (loss) | 9901 | -€18,741 | -€16,737 | +€2,004 | +10.7% |
| Financial income | 75/76B | €1,683 | €198 | -€1,485 | -88.3% |
| Recurring financial income | 75 | €1,683 | €198 | -€1,485 | -88.3% |
| Financial charges | 65/66B | €40,394 | €34,273 | -€6,121 | -15.2% |
| Recurring financial charges | 65 | €40,394 | €34,273 | -€6,121 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,453 | -€50,813 | +€6,641 | +11.6% |
| Transfer from deferred taxes | 780 | €2,998 | €2,998 | = | 0.0% |
| Income taxes | 67/77 | €154 | €137 | -€18 | -11.6% |
| Profit (loss) for the period | 9904 | -€54,610 | -€47,952 | +€6,658 | +12.2% |
| Transfer from tax-exempt reserves | 789 | €8,993 | €8,993 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,617 | -€38,959 | +€6,658 | +14.6% |
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 13 October 2026 via checked.be.