OIKOS: 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.
OIKOS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€3,500
up €3,500 (+11.4%), from €30,690 to €34,190
- Profit (loss) carried forward -€3,478
down €3,478 (-5.6%), from -€61,930 to -€65,407
- Other operating charges +€1,331
up €1,331 (+260.4%), from €511 to €1,843
- Gross operating margin -€877
down €877 (-39.2%), from -€2,240 to -€3,118
- Purchases and services +€877
up €877 (+39.2%), from €2,240 to €3,118
- Taxes +€73
new in 2025: €73
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 | €10,797 | €10,819 | +€22 | +0.2% |
| Fixed assets | 21/28 | €10,667 | €10,667 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,667 | €10,667 | = | 0.0% |
| Land and buildings | 22 | €10,653 | €10,653 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14 | €14 | = | 0.0% |
| Current assets | 29/58 | €130 | €152 | +€22 | +17.0% |
| Cash at bank and in hand | 54/58 | €130 | €152 | +€22 | +17.0% |
| Total equity and liabilities | 10/49 | €10,797 | €10,819 | +€22 | +0.2% |
| Equity | 10/15 | -€19,893 | -€23,371 | -€3,478 | -17.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €11,050 | €11,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,050 | €1,050 | -€10,000 | -90.5% |
| Legal reserve | 130 | €1,050 | €1,050 | = | 0.0% |
| Other | 1319 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€61,930 | -€65,407 | -€3,478 | -5.6% |
| Amounts payable | 17/49 | €30,690 | €34,190 | +€3,500 | +11.4% |
| Amounts payable after more than one year | 17 | €30,690 | €34,190 | +€3,500 | +11.4% |
| Financial debts | 170/4 | €30,690 | €34,190 | +€3,500 | +11.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,240 | €3,118 | +€877 | +39.2% |
| Other operating charges | 640/8 | €511 | €1,843 | +€1,331 | +260.4% |
| Gross operating margin | 9900 | -€2,240 | -€3,118 | -€877 | -39.2% |
| Operating profit (loss) | 9901 | -€2,752 | -€4,960 | -€2,209 | -80.3% |
| Financial income | 75/76B | €1,600 | €1,600 | = | 0.0% |
| Recurring financial income | 75 | €1,600 | €1,600 | = | 0.0% |
| Non-recurring financial income | 76B | €1,600 | €1,600 | = | 0.0% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.7% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€1,196 | -€3,405 | -€2,210 | -184.8% |
| Income taxes | 67/77 | - | €73 | +€73 | |
| Profit (loss) for the period | 9904 | -€1,196 | -€3,478 | -€2,282 | -190.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,196 | -€3,478 | -€2,282 | -190.9% |
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 9 October 2026 via checked.be.