OIKOS: 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.
OIKOS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€33,086
down €33,086 (-588.2%), from -€5,625 to -€38,712
- Other debts +€25,745
up €25,745 (+32.2%), from €79,956 to €105,701
- Financial charges +€2,158
up €2,158 (+75.6%), from €2,853 to €5,011
- Other operating charges +€1,139
up €1,139 (+7.2%), from €15,831 to €16,970
- Gross operating margin +€434
up €434 (+5.3%), from -€8,255 to -€7,821
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,576,057 | €1,563,153 | -€12,904 | -0.8% |
| Fixed assets | 21/28 | €1,554,938 | €1,551,654 | -€3,284 | -0.2% |
| Tangible fixed assets | 22/27 | €1,554,938 | €1,551,654 | -€3,284 | -0.2% |
| Land and buildings | 22 | €1,554,938 | €1,551,654 | -€3,284 | -0.2% |
| Current assets | 29/58 | €21,118 | €11,499 | -€9,620 | -45.6% |
| Amounts receivable within one year | 40/41 | €8,782 | €8,782 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,782 | €8,782 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,126 | €2,494 | -€9,632 | -79.4% |
| Deferred charges and accrued income | 490/1 | €210 | €222 | +€12 | +5.7% |
| Total equity and liabilities | 10/49 | €1,576,057 | €1,563,153 | -€12,904 | -0.8% |
| Equity | 10/15 | €1,488,819 | €1,455,733 | -€33,086 | -2.2% |
| Contributions | 10/11 | €171,500 | €171,500 | = | 0.0% |
| Capital | 10 | €171,500 | €171,500 | = | 0.0% |
| Issued capital | 100 | €171,500 | €171,500 | = | 0.0% |
| Revaluation surpluses | 12 | €1,249,771 | €1,249,771 | = | 0.0% |
| Reserves | 13 | €73,173 | €73,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,173 | €73,173 | = | 0.0% |
| Legal reserve | 130 | €73,173 | €73,173 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,625 | -€38,712 | -€33,086 | -588.2% |
| Amounts payable | 17/49 | €87,238 | €107,420 | +€20,182 | +23.1% |
| Amounts payable within one year | 42/48 | €87,219 | €107,420 | +€20,201 | +23.2% |
| Trade debts | 44 | €7,263 | €1,719 | -€5,544 | -76.3% |
| Suppliers | 440/4 | €7,263 | €1,719 | -€5,544 | -76.3% |
| Other amounts payable | 47/48 | €79,956 | €105,701 | +€25,745 | +32.2% |
| Accrued charges and deferred income | 492/3 | €19 | €0 | -€19 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,284 | €3,284 | = | 0.0% |
| Other operating charges | 640/8 | €15,831 | €16,970 | +€1,139 | +7.2% |
| Gross operating margin | 9900 | -€8,255 | -€7,821 | +€434 | +5.3% |
| Operating profit (loss) | 9901 | -€27,371 | -€28,075 | -€705 | -2.6% |
| Financial charges | 65/66B | €2,853 | €5,011 | +€2,158 | +75.6% |
| Recurring financial charges | 65 | €2,853 | €5,011 | +€2,158 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,224 | -€33,086 | -€2,863 | -9.5% |
| Profit (loss) for the period | 9904 | -€30,224 | -€33,086 | -€2,863 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,224 | -€33,086 | -€2,863 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.