OftheHill: what changed
Two fiscal 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.
OftheHill
Largest movements
- Cash +€13,555
up €13,555 (+16.8%), from €80,895 to €94,450
mainly Other debts (+€79,836) and Net result for the year (+€24,111)
- Receivables within one year -€11,485
down €11,485 (-87.0%), from €13,202 to €1,717
of which Trade receivables: -€12,054
- Deferred charges and accrued income +€2,124
up €2,124 (+49.1%), from €4,322 to €6,446
- Other debts +€79,836
up €79,836 (+920.5%), from €8,673 to €88,509
- Reserves -€68,760
no longer reported in 2025 (was €68,760)
- Tax, wage and social debts -€7,453
down €7,453 (-59.0%), from €12,630 to €5,177
of which Taxes: -€4,953
- Trade debts +€1,626
up €1,626 (+71.5%), from €2,274 to €3,899
- Accrued charges and deferred income -€1,061
no longer reported in 2025 (was €1,061)
- Gross operating margin +€24,064
up €24,064 (+100.8%), from €23,884 to €47,948
- Other operating charges +€14,150
up €14,150 (+1644.7%), from €860 to €15,011
- Taxes +€2,166
up €2,166 (+41.1%), from €5,265 to €7,431
- Depreciation -€1,061
no longer reported in 2025 (was €1,061)
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.
Cash bridge derived
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 | €98,420 | €102,613 | +€4,194 | +4.3% |
| Current assets | 29/58 | €98,420 | €102,613 | +€4,194 | +4.3% |
| Amounts receivable within one year | 40/41 | €13,202 | €1,717 | -€11,485 | -87.0% |
| Trade receivables | 40 | €12,342 | €288 | -€12,054 | -97.7% |
| Other amounts receivable | 41 | €860 | €1,429 | +€569 | +66.1% |
| Cash at bank and in hand | 54/58 | €80,895 | €94,450 | +€13,555 | +16.8% |
| Deferred charges and accrued income | 490/1 | €4,322 | €6,446 | +€2,124 | +49.1% |
| Total equity and liabilities | 10/49 | €98,420 | €102,613 | +€4,194 | +4.3% |
| Equity | 10/15 | €73,782 | €5,027 | -€68,755 | -93.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,760 | - | -€68,760 | |
| Distributable reserves | 133 | €68,760 | - | -€68,760 | |
| Profit (loss) carried forward | 14 | €22 | €27 | +€5 | +24.6% |
| Amounts payable | 17/49 | €24,638 | €97,586 | +€72,948 | +296.1% |
| Amounts payable within one year | 42/48 | €23,577 | €97,586 | +€74,009 | +313.9% |
| Trade debts | 44 | €2,274 | €3,899 | +€1,626 | +71.5% |
| Suppliers | 440/4 | €2,274 | €3,899 | +€1,626 | +71.5% |
| Taxes, remuneration and social security | 45 | €12,630 | €5,177 | -€7,453 | -59.0% |
| Taxes | 450/3 | €10,130 | €5,177 | -€4,953 | -48.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €8,673 | €88,509 | +€79,836 | +920.5% |
| Accrued charges and deferred income | 492/3 | €1,061 | - | -€1,061 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | - | -€1,061 | |
| Other operating charges | 640/8 | €860 | €15,011 | +€14,150 | +1644.7% |
| Gross operating margin | 9900 | €23,884 | €47,948 | +€24,064 | +100.8% |
| Operating profit (loss) | 9901 | €21,963 | €32,937 | +€10,974 | +50.0% |
| Financial income | 75/76B | €418 | - | -€418 | |
| Recurring financial income | 75 | €418 | - | -€418 | |
| Financial charges | 65/66B | €979 | €1,394 | +€415 | +42.4% |
| Recurring financial charges | 65 | €979 | €1,394 | +€415 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €21,401 | €31,543 | +€10,141 | +47.4% |
| Income taxes | 67/77 | €5,265 | €7,431 | +€2,166 | +41.1% |
| Profit (loss) for the period | 9904 | €16,136 | €24,111 | +€7,975 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,136 | €24,111 | +€7,975 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.