OIC: 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.
OIC
Largest movements
- Cash +€1.3m
up €1.3m (+96.2%), from €1.3m to €2.6m
mainly Advances received (+€935,924) and Net result for the year (+€464,816)
- Tangible fixed assets +€409,551
up €409,551 (+12.0%), from €3.4m to €3.8m
of which Leasing and similar rights: +€284,348
- Receivables within one year +€404,254
up €404,254 (+150.7%), from €268,235 to €672,489
of which Trade receivables: +€278,935
- Current investments -€249,998
down €249,998 (-100.0%), from €250,000 to €2
- Stocks and contracts +€141,703
up €141,703 (+51.4%), from €275,946 to €417,649
- Advances received +€935,924
up €935,924 (+48.3%), from €1.9m to €2.9m
- Reserves +€464,816
up €464,816 (+108.4%), from €428,782 to €893,598
- Trade debts +€323,069
up €323,069 (+130.1%), from €248,348 to €571,416
- Tax, wage and social debts +€163,850
up €163,850 (+104.1%), from €157,464 to €321,314
of which Remuneration and social security: +€112,297
- Debts after one year +€151,410
up €151,410 (+6.6%), from €2.3m to €2.4m
- Gross operating margin +€625,312
up €625,312 (+24.1%), from €2.6m to €3.2m
- Staff costs +€448,944
up €448,944 (+30.1%), from €1.5m to €1.9m
- Depreciation +€42,172
up €42,172 (+10.1%), from €418,018 to €460,190
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 | €5,677,109 | €7,723,155 | +€2.0m | +36.0% |
| Fixed assets | 21/28 | €3,479,043 | €3,938,635 | +€459,592 | +13.2% |
| Intangible fixed assets | 21 | €59,845 | €76,136 | +€16,291 | +27.2% |
| Tangible fixed assets | 22/27 | €3,419,198 | €3,828,749 | +€409,551 | +12.0% |
| Land and buildings | 22 | €2,374,644 | €2,337,055 | -€37,589 | -1.6% |
| Plant, machinery and equipment | 23 | €267,276 | €457,448 | +€190,172 | +71.2% |
| Furniture and vehicles | 24 | €87,585 | €60,204 | -€27,380 | -31.3% |
| Leasing and similar rights | 25 | €689,694 | €974,042 | +€284,348 | +41.2% |
| Financial fixed assets | 28 | - | €33,750 | +€33,750 | |
| Current assets | 29/58 | €2,198,066 | €3,784,520 | +€1.6m | +72.2% |
| Stocks and contracts in progress | 3 | €275,946 | €417,649 | +€141,703 | +51.4% |
| Stocks | 30/36 | €275,946 | €417,649 | +€141,703 | +51.4% |
| Amounts receivable within one year | 40/41 | €268,235 | €672,489 | +€404,254 | +150.7% |
| Trade receivables | 40 | €202,676 | €481,610 | +€278,935 | +137.6% |
| Other amounts receivable | 41 | €65,559 | €190,878 | +€125,320 | +191.2% |
| Current investments | 50/53 | €250,000 | €2 | -€249,998 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,348,552 | €2,645,796 | +€1.3m | +96.2% |
| Deferred charges and accrued income | 490/1 | €55,334 | €48,584 | -€6,749 | -12.2% |
| Total equity and liabilities | 10/49 | €5,677,109 | €7,723,155 | +€2.0m | +36.0% |
| Equity | 10/15 | €448,782 | €913,598 | +€464,816 | +103.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €428,782 | €893,598 | +€464,816 | +108.4% |
| Distributable reserves | 133 | €428,782 | €893,598 | +€464,816 | +108.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,228,327 | €6,809,557 | +€1.6m | +30.2% |
| Amounts payable after more than one year | 17 | €2,280,426 | €2,431,836 | +€151,410 | +6.6% |
| Financial debts | 170/4 | €2,280,426 | €2,431,836 | +€151,410 | +6.6% |
| Amounts payable within one year | 42/48 | €2,944,589 | €4,377,721 | +€1.4m | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €579,203 | €605,145 | +€25,942 | +4.5% |
| Financial debts | 43 | €3,046 | €5,098 | +€2,052 | +67.4% |
| Credit institutions | 430/8 | €3,046 | €5,098 | +€2,052 | +67.4% |
| Trade debts | 44 | €248,348 | €571,416 | +€323,069 | +130.1% |
| Suppliers | 440/4 | €248,348 | €571,416 | +€323,069 | +130.1% |
| Advances received on contracts in progress | 46 | €1,938,824 | €2,874,748 | +€935,924 | +48.3% |
| Taxes, remuneration and social security | 45 | €157,464 | €321,314 | +€163,850 | +104.1% |
| Taxes | 450/3 | €72,204 | €123,757 | +€51,553 | +71.4% |
| Remuneration and social security | 454/9 | €85,260 | €197,557 | +€112,297 | +131.7% |
| Other amounts payable | 47/48 | €17,704 | €0 | -€17,704 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,312 | €0 | -€3,312 | -100.0% |
| Non-recurring operating income | 76A | €14,498 | €5,600 | -€8,898 | -61.4% |
| Remuneration, social security and pensions | 62 | €1,492,414 | €1,941,358 | +€448,944 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418,018 | €460,190 | +€42,172 | +10.1% |
| Other operating charges | 640/8 | €18,072 | €21,729 | +€3,657 | +20.2% |
| Non-recurring operating charges | 66A | €35,910 | €68,542 | +€32,632 | +90.9% |
| Gross operating margin | 9900 | €2,595,680 | €3,220,992 | +€625,312 | +24.1% |
| Operating profit (loss) | 9901 | €631,266 | €729,173 | +€97,907 | +15.5% |
| Financial income | 75/76B | €44,080 | €36,061 | -€8,019 | -18.2% |
| Recurring financial income | 75 | €44,080 | €36,061 | -€8,019 | -18.2% |
| Financial charges | 65/66B | €123,490 | €144,440 | +€20,951 | +17.0% |
| Recurring financial charges | 65 | €123,490 | €144,440 | +€20,951 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €551,856 | €620,793 | +€68,937 | +12.5% |
| Income taxes | 67/77 | €141,949 | €155,977 | +€14,028 | +9.9% |
| Profit (loss) for the period | 9904 | €409,907 | €464,816 | +€54,909 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €409,907 | €464,816 | +€54,909 | +13.4% |
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 1 October 2026 via checked.be.