OGER GRAPHISTE: 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.
OGER GRAPHISTE
Largest movements
- Cash +€12,632
up €12,632 (+203%), from €6,236 to €18,868
mainly Trade debts (+€13,885) and Receivables within one year (+€3,043)
- Receivables within one year -€3,043
down €3,043 (-9.9%), from €30,802 to €27,759
of which Other amounts receivable: -€6,496
- Tangible fixed assets -€1,724
down €1,724 (-13.2%), from €13,084 to €11,360
- Trade debts +€13,885
up €13,885 (+581%), from €2,391 to €16,276
- Tax, wage and social debts -€4,276
down €4,276 (-31.4%), from €13,637 to €9,362
of which Taxes: -€2,277
- Other debts -€3,110
down €3,110 (-84.0%), from €3,700 to €590
- Reserves +€706
up €706 (+42.3%), from €1,667 to €2,372
- Gross operating margin -€3,560
down €3,560 (-6.8%), from €52,413 to €48,853
- Staff costs +€2,557
up €2,557 (+6.0%), from €42,705 to €45,262
- Taxes -€1,526
down €1,526 (-83.7%), from €1,824 to €298
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 | €51,835 | €59,260 | +€7,425 | +14.3% |
| Fixed assets | 21/28 | €13,344 | €11,620 | -€1,724 | -12.9% |
| Tangible fixed assets | 22/27 | €13,084 | €11,360 | -€1,724 | -13.2% |
| Other tangible fixed assets | 26 | €13,084 | €11,360 | -€1,724 | -13.2% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €38,491 | €47,640 | +€9,149 | +23.8% |
| Amounts receivable within one year | 40/41 | €30,802 | €27,759 | -€3,043 | -9.9% |
| Trade receivables | 40 | €24,307 | €27,759 | +€3,453 | +14.2% |
| Other amounts receivable | 41 | €6,496 | - | -€6,496 | |
| Cash at bank and in hand | 54/58 | €6,236 | €18,868 | +€12,632 | +203% |
| Deferred charges and accrued income | 490/1 | €1,452 | €1,013 | -€439 | -30.2% |
| Total equity and liabilities | 10/49 | €51,835 | €59,260 | +€7,425 | +14.3% |
| Equity | 10/15 | €31,667 | €32,372 | +€706 | +2.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,667 | €2,372 | +€706 | +42.3% |
| Distributable reserves | 133 | €1,667 | €2,372 | +€706 | +42.3% |
| Amounts payable | 17/49 | €20,168 | €26,888 | +€6,719 | +33.3% |
| Amounts payable within one year | 42/48 | €19,728 | €26,228 | +€6,499 | +32.9% |
| Trade debts | 44 | €2,391 | €16,276 | +€13,885 | +581% |
| Suppliers | 440/4 | €2,391 | €16,276 | +€13,885 | +581% |
| Taxes, remuneration and social security | 45 | €13,637 | €9,362 | -€4,276 | -31.4% |
| Taxes | 450/3 | €4,647 | €2,369 | -€2,277 | -49.0% |
| Remuneration and social security | 454/9 | €8,991 | €6,992 | -€1,998 | -22.2% |
| Other amounts payable | 47/48 | €3,700 | €590 | -€3,110 | -84.0% |
| Accrued charges and deferred income | 492/3 | €440 | €660 | +€220 | +50.0% |
| Remuneration, social security and pensions | 62 | €42,705 | €45,262 | +€2,557 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €1,724 | = | 0.0% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | €52,413 | €48,853 | -€3,560 | -6.8% |
| Operating profit (loss) | 9901 | €7,377 | €1,247 | -€6,130 | -83.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €186 | €244 | +€58 | +30.9% |
| Recurring financial charges | 65 | €186 | €244 | +€58 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €7,191 | €1,004 | -€6,187 | -86.0% |
| Income taxes | 67/77 | €1,824 | €298 | -€1,526 | -83.7% |
| Profit (loss) for the period | 9904 | €5,367 | €706 | -€4,661 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,367 | €706 | -€4,661 | -86.9% |
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 16 October 2026 via checked.be.