Oh’ fresh: 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.
Oh’ fresh
Largest movements
- Receivables within one year -€77,510
no longer reported in 2025 (was €77,510)
of which Trade receivables: -€68,007
- Cash +€19,824
up €19,824 (+148.2%), from €13,381 to €33,204
mainly Receivables within one year (+€77,510) and Net result for the year (+€17,163)
- Tangible fixed assets -€1,775
down €1,775 (-17.5%), from €10,147 to €8,372
- Other debts -€92,509
down €92,509 (-84.4%), from €109,609 to €17,100
- Profit (loss) carried forward +€17,163
up €17,163 (+31.0%), from -€55,440 to -€38,277
- Tax, wage and social debts +€16,058
up €16,058 (+74.1%), from €21,684 to €37,743
of which Remuneration and social security: +€37,743
- Purchases and services -€112,611
no longer reported in 2025 (was €112,611)
- Gross operating margin -€12,459
down €12,459 (-19.2%), from €64,769 to €52,310
- Staff costs +€6,502
up €6,502 (+29.0%), from €22,418 to €28,919
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 | €128,538 | €69,076 | -€59,461 | -46.3% |
| Fixed assets | 21/28 | €27,397 | €25,622 | -€1,775 | -6.5% |
| Tangible fixed assets | 22/27 | €10,147 | €8,372 | -€1,775 | -17.5% |
| Plant, machinery and equipment | 23 | €10,147 | €8,372 | -€1,775 | -17.5% |
| Financial fixed assets | 28 | €17,250 | €17,250 | = | 0.0% |
| Current assets | 29/58 | €101,140 | €43,454 | -€57,686 | -57.0% |
| Stocks and contracts in progress | 3 | €10,250 | €10,250 | = | 0.0% |
| Stocks | 30/36 | €10,250 | €10,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,510 | - | -€77,510 | |
| Trade receivables | 40 | €68,007 | - | -€68,007 | |
| Other amounts receivable | 41 | €9,503 | - | -€9,503 | |
| Cash at bank and in hand | 54/58 | €13,381 | €33,204 | +€19,824 | +148.2% |
| Total equity and liabilities | 10/49 | €128,538 | €69,076 | -€59,461 | -46.3% |
| Equity | 10/15 | -€15,440 | €1,723 | +€17,163 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,440 | -€38,277 | +€17,163 | +31.0% |
| Amounts payable | 17/49 | €143,978 | €67,353 | -€76,625 | -53.2% |
| Amounts payable within one year | 42/48 | €143,978 | €67,353 | -€76,625 | -53.2% |
| Trade debts | 44 | €12,684 | €12,511 | -€173 | -1.4% |
| Suppliers | 440/4 | €12,684 | €12,511 | -€173 | -1.4% |
| Taxes, remuneration and social security | 45 | €21,684 | €37,743 | +€16,058 | +74.1% |
| Taxes | 450/3 | €21,684 | - | -€21,684 | |
| Remuneration and social security | 454/9 | - | €37,743 | +€37,743 | |
| Other amounts payable | 47/48 | €109,609 | €17,100 | -€92,509 | -84.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,611 | - | -€112,611 | |
| Remuneration, social security and pensions | 62 | €22,418 | €28,919 | +€6,502 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,879 | €6,192 | +€312 | +5.3% |
| Other operating charges | 640/8 | €824 | €291 | -€533 | -64.7% |
| Gross operating margin | 9900 | €64,769 | €52,310 | -€12,459 | -19.2% |
| Operating profit (loss) | 9901 | €35,648 | €16,908 | -€18,739 | -52.6% |
| Financial income | 75/76B | €0 | €255 | +€255 | +849333.3% |
| Recurring financial income | 75 | €0 | €255 | +€255 | +849333.3% |
| Financial charges | 65/66B | €269 | - | -€269 | |
| Recurring financial charges | 65 | €269 | - | -€269 | |
| Profit (loss) for the period before taxes | 9903 | €35,378 | €17,163 | -€18,215 | -51.5% |
| Profit (loss) for the period | 9904 | €35,378 | €17,163 | -€18,215 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,378 | €17,163 | -€18,215 | -51.5% |
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 10 October 2026 via checked.be.