OIKYOS: 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.
OIKYOS
Largest movements
- Cash -€1,581
down €1,581 (-77.6%), from €2,038 to €457
mainly Net result for the year (-€4,471) and Trade debts (-€62)
- Profit (loss) carried forward -€4,471
down €4,471 (-2.2%), from -€202,593 to -€207,064
- Other debts +€2,035
up €2,035 (+1.0%), from €205,267 to €207,302
- Gross operating margin -€133
down €133 (-4.6%), from -€2,909 to -€3,043
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 | €126,740 | €124,242 | -€2,498 | -2.0% |
| Fixed assets | 21/28 | €1,579 | €767 | -€812 | -51.4% |
| Tangible fixed assets | 22/27 | €976 | €164 | -€812 | -83.2% |
| Furniture and vehicles | 24 | €976 | €164 | -€812 | -83.2% |
| Financial fixed assets | 28 | €603 | €603 | = | 0.0% |
| Current assets | 29/58 | €125,161 | €123,475 | -€1,686 | -1.3% |
| Amounts receivable within one year | 40/41 | €123,123 | €123,019 | -€105 | -0.1% |
| Trade receivables | 40 | €58,925 | €59,116 | +€191 | +0.3% |
| Other amounts receivable | 41 | €64,198 | €63,903 | -€295 | -0.5% |
| Cash at bank and in hand | 54/58 | €2,038 | €457 | -€1,581 | -77.6% |
| Total equity and liabilities | 10/49 | €126,740 | €124,242 | -€2,498 | -2.0% |
| Equity | 10/15 | -€78,647 | -€83,118 | -€4,471 | -5.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,593 | -€207,064 | -€4,471 | -2.2% |
| Amounts payable | 17/49 | €205,387 | €207,360 | +€1,973 | +1.0% |
| Amounts payable within one year | 42/48 | €205,387 | €207,360 | +€1,973 | +1.0% |
| Trade debts | 44 | €110 | €48 | -€62 | -56.3% |
| Suppliers | 440/4 | €110 | €48 | -€62 | -56.3% |
| Taxes, remuneration and social security | 45 | €10 | €10 | = | 0.0% |
| Taxes | 450/3 | €10 | €10 | = | 0.0% |
| Other amounts payable | 47/48 | €205,267 | €207,302 | +€2,035 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €812 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,909 | -€3,043 | -€133 | -4.6% |
| Operating profit (loss) | 9901 | -€4,235 | -€4,382 | -€148 | -3.5% |
| Financial charges | 65/66B | €82 | €89 | +€7 | +8.4% |
| Recurring financial charges | 65 | €82 | €89 | +€7 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,316 | -€4,471 | -€155 | -3.6% |
| Profit (loss) for the period | 9904 | -€4,316 | -€4,471 | -€155 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,316 | -€4,471 | -€155 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.