OIDEBIE: 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.
OIDEBIE
Largest movements
- Tangible fixed assets -€19,872
down €19,872 (-15.6%), from €127,386 to €107,514
- Deferred charges and accrued income -€1,526
down €1,526 (-89.7%), from €1,702 to €176
- Profit (loss) carried forward -€58,400
no longer reported in 2025 (was €58,400)
- Reserves +€41,488
up €41,488 (+119.0%), from €34,862 to €76,349
of which Distributable reserves: +€45,238
- Short-term financial debts -€1,628
no longer reported in 2025 (was €1,628)
- Gross operating margin -€56,551
down €56,551 (-98.4%), from €57,453 to €902
- Turnover -€18,155
no longer reported in 2025 (was €18,155)
- Purchases and services -€10,847
no longer reported in 2025 (was €10,847)
- Financial income -€1,881
down €1,881 (-57.8%), from €3,252 to €1,371
- Depreciation +€721
up €721 (+3.8%), from €19,151 to €19,872
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 | €139,730 | €118,629 | -€21,101 | -15.1% |
| Fixed assets | 21/28 | €127,386 | €107,514 | -€19,872 | -15.6% |
| Tangible fixed assets | 22/27 | €127,386 | €107,514 | -€19,872 | -15.6% |
| Plant, machinery and equipment | 23 | €127,386 | €107,514 | -€19,872 | -15.6% |
| Current assets | 29/58 | €12,344 | €11,115 | -€1,229 | -10.0% |
| Amounts receivable within one year | 40/41 | €10,643 | €10,085 | -€558 | -5.2% |
| Trade receivables | 40 | €9,804 | €9,980 | +€176 | +1.8% |
| Other amounts receivable | 41 | €838 | €105 | -€734 | -87.5% |
| Cash at bank and in hand | 54/58 | - | €855 | +€855 | |
| Deferred charges and accrued income | 490/1 | €1,702 | €176 | -€1,526 | -89.7% |
| Total equity and liabilities | 10/49 | €139,730 | €118,629 | -€21,101 | -15.1% |
| Equity | 10/15 | €102,204 | €83,921 | -€18,283 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,862 | €76,349 | +€41,488 | +119.0% |
| Tax-exempt reserves | 132 | €34,242 | €30,492 | -€3,750 | -11.0% |
| Distributable reserves | 133 | €620 | €45,858 | +€45,238 | +7296.4% |
| Profit (loss) carried forward | 14 | €58,400 | - | -€58,400 | |
| Investment grants | 15 | €2,743 | €1,371 | -€1,371 | -50.0% |
| Provisions and deferred taxes | 16 | €11,414 | €10,164 | -€1,250 | -11.0% |
| Deferred taxes | 168 | €11,414 | €10,164 | -€1,250 | -11.0% |
| Amounts payable | 17/49 | €26,112 | €24,544 | -€1,567 | -6.0% |
| Amounts payable within one year | 42/48 | €26,112 | €24,544 | -€1,567 | -6.0% |
| Financial debts | 43 | €1,628 | - | -€1,628 | |
| Credit institutions | 430/8 | €1,628 | - | -€1,628 | |
| Trade debts | 44 | €2,068 | €2,595 | +€526 | +25.4% |
| Suppliers | 440/4 | €2,068 | €2,595 | +€526 | +25.4% |
| Other amounts payable | 47/48 | €22,416 | €21,950 | -€466 | -2.1% |
| Turnover | 70 | €18,155 | - | -€18,155 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,847 | - | -€10,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,151 | €19,872 | +€721 | +3.8% |
| Other operating charges | 640/8 | €149 | €255 | +€106 | +71.3% |
| Non-recurring operating charges | 66A | - | €8 | +€8 | |
| Gross operating margin | 9900 | €57,453 | €902 | -€56,551 | -98.4% |
| Operating profit (loss) | 9901 | €38,153 | -€19,233 | -€57,386 | |
| Financial income | 75/76B | €3,252 | €1,371 | -€1,881 | -57.8% |
| Recurring financial income | 75 | €3,252 | €1,371 | -€1,881 | -57.8% |
| Financial charges | 65/66B | €453 | €301 | -€153 | -33.7% |
| Recurring financial charges | 65 | €453 | €301 | -€153 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €40,952 | -€18,162 | -€59,114 | |
| Transfer from deferred taxes | 780 | €1,086 | €1,250 | +€164 | +15.1% |
| Transfer to deferred taxes | 680 | €12,500 | - | -€12,500 | |
| Profit (loss) for the period | 9904 | €29,538 | -€16,912 | -€46,450 | |
| Transfer from tax-exempt reserves | 789 | €3,258 | €3,750 | +€492 | +15.1% |
| Transfer to tax-exempt reserves | 689 | €37,500 | - | -€37,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,703 | -€13,162 | -€8,458 | -179.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.