OGAMI: 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.
OGAMI
Largest movements
- Receivables after one year +€18,600
up €18,600 (+14.3%), from €130,200 to €148,800
- Tangible fixed assets +€7,897
up €7,897 (+2993.8%), from €264 to €8,161
- Receivables within one year -€2,904
down €2,904 (-15.0%), from €19,418 to €16,514
- Deferred charges and accrued income +€2,790
up €2,790 (+58.8%), from €4,745 to €7,535
- Profit (loss) carried forward +€49,351
up €49,351 (+71.1%), from €69,374 to €118,725
- Tax, wage and social debts -€22,383
down €22,383 (-33.2%), from €67,353 to €44,970
- Trade debts -€3,941
down €3,941 (-67.9%), from €5,805 to €1,864
- Short-term financial debts +€3,544
up €3,544 (+109.1%), from €3,247 to €6,791
- Gross operating margin +€30,116
up €30,116 (+79.7%), from €37,786 to €67,902
- Taxes +€6,208
up €6,208 (+69.6%), from €8,918 to €15,126
- Depreciation +€3,777
up €3,777 (+854.3%), from €442 to €4,219
- Other operating charges -€1,644
down €1,644 (-66.5%), from €2,474 to €830
- Financial income +€1,488
up €1,488 (+114.3%), from €1,302 to €2,790
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,989 | €181,372 | +€26,383 | +17.0% |
| Fixed assets | 21/28 | €627 | €8,524 | +€7,897 | +1259.9% |
| Tangible fixed assets | 22/27 | €264 | €8,161 | +€7,897 | +2993.8% |
| Furniture and vehicles | 24 | €264 | €8,161 | +€7,897 | +2993.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €154,363 | €172,849 | +€18,486 | +12.0% |
| Amounts receivable after more than one year | 29 | €130,200 | €148,800 | +€18,600 | +14.3% |
| Other amounts receivable | 291 | €130,200 | €148,800 | +€18,600 | +14.3% |
| Amounts receivable within one year | 40/41 | €19,418 | €16,514 | -€2,904 | -15.0% |
| Trade receivables | 40 | €19,418 | €16,514 | -€2,904 | -15.0% |
| Deferred charges and accrued income | 490/1 | €4,745 | €7,535 | +€2,790 | +58.8% |
| Total equity and liabilities | 10/49 | €154,989 | €181,372 | +€26,383 | +17.0% |
| Equity | 10/15 | €78,375 | €127,726 | +€49,351 | +63.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,374 | €118,725 | +€49,351 | +71.1% |
| Amounts payable | 17/49 | €76,615 | €53,646 | -€22,968 | -30.0% |
| Amounts payable within one year | 42/48 | €76,615 | €53,646 | -€22,968 | -30.0% |
| Financial debts | 43 | €3,247 | €6,791 | +€3,544 | +109.1% |
| Credit institutions | 430/8 | €3,247 | €6,791 | +€3,544 | +109.1% |
| Trade debts | 44 | €5,805 | €1,864 | -€3,941 | -67.9% |
| Suppliers | 440/4 | €5,805 | €1,864 | -€3,941 | -67.9% |
| Taxes, remuneration and social security | 45 | €67,353 | €44,970 | -€22,383 | -33.2% |
| Taxes | 450/3 | €67,353 | €44,970 | -€22,383 | -33.2% |
| Other amounts payable | 47/48 | €209 | €21 | -€189 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €4,219 | +€3,777 | +854.3% |
| Other operating charges | 640/8 | €2,474 | €830 | -€1,644 | -66.5% |
| Gross operating margin | 9900 | €37,786 | €67,902 | +€30,116 | +79.7% |
| Operating profit (loss) | 9901 | €34,870 | €62,852 | +€27,982 | +80.2% |
| Financial income | 75/76B | €1,302 | €2,790 | +€1,488 | +114.3% |
| Recurring financial income | 75 | €1,302 | €2,790 | +€1,488 | +114.3% |
| Financial charges | 65/66B | €1,623 | €1,165 | -€459 | -28.3% |
| Recurring financial charges | 65 | €1,623 | €1,165 | -€459 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €34,548 | €64,478 | +€29,929 | +86.6% |
| Income taxes | 67/77 | €8,918 | €15,126 | +€6,208 | +69.6% |
| Profit (loss) for the period | 9904 | €25,631 | €49,351 | +€23,721 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,631 | €49,351 | +€23,721 | +92.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.