OEYEN CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets -€15,717
down €15,717 (-3.4%), from €464,197 to €448,480
of which Other tangible fixed assets: -€13,683
- Other debts -€11,949
down €11,949 (-6.1%), from €194,592 to €182,644
- Reserves -€5,097
down €5,097 (-1.9%), from €262,302 to €257,205
- Gross operating margin +€5,230
up €5,230 (+68.3%), from €7,657 to €12,887
- Other operating charges -€872
down €872 (-27.7%), from €3,145 to €2,273
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 | €465,604 | €449,864 | -€15,740 | -3.4% |
| Fixed assets | 21/28 | €464,197 | €448,480 | -€15,717 | -3.4% |
| Tangible fixed assets | 22/27 | €464,197 | €448,480 | -€15,717 | -3.4% |
| Land and buildings | 22 | €284,803 | €282,769 | -€2,033 | -0.7% |
| Other tangible fixed assets | 26 | €179,394 | €165,711 | -€13,683 | -7.6% |
| Current assets | 29/58 | €1,407 | €1,384 | -€23 | -1.6% |
| Amounts receivable within one year | 40/41 | €908 | €750 | -€158 | -17.4% |
| Trade receivables | 40 | €908 | €750 | -€158 | -17.4% |
| Cash at bank and in hand | 54/58 | €25 | €50 | +€25 | +103% |
| Deferred charges and accrued income | 490/1 | €475 | €584 | +€109 | +22.9% |
| Total equity and liabilities | 10/49 | €465,604 | €449,864 | -€15,740 | -3.4% |
| Equity | 10/15 | €268,502 | €263,405 | -€5,097 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,302 | €257,205 | -€5,097 | -1.9% |
| Distributable reserves | 133 | €262,302 | €257,205 | -€5,097 | -1.9% |
| Amounts payable | 17/49 | €197,102 | €186,460 | -€10,643 | -5.4% |
| Amounts payable within one year | 42/48 | €196,857 | €186,460 | -€10,398 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,692 | €3,768 | +€2,076 | +123% |
| Suppliers | 440/4 | €1,692 | €3,768 | +€2,076 | +123% |
| Taxes, remuneration and social security | 45 | €573 | €48 | -€525 | -91.7% |
| Taxes | 450/3 | €573 | €48 | -€525 | -91.7% |
| Other amounts payable | 47/48 | €194,592 | €182,644 | -€11,949 | -6.1% |
| Accrued charges and deferred income | 492/3 | €245 | €0 | -€245 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,717 | €15,717 | = | 0.0% |
| Other operating charges | 640/8 | €3,145 | €2,273 | -€872 | -27.7% |
| Gross operating margin | 9900 | €7,657 | €12,887 | +€5,230 | +68.3% |
| Operating profit (loss) | 9901 | -€11,204 | -€5,102 | +€6,102 | +54.5% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €44 | €83 | +€39 | +87.9% |
| Recurring financial charges | 65 | €44 | €83 | +€39 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,248 | -€5,097 | +€6,151 | +54.7% |
| Profit (loss) for the period | 9904 | -€11,248 | -€5,097 | +€6,151 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,248 | -€5,097 | +€6,151 | +54.7% |
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 20 October 2026 via checked.be.