Oino: 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.
Oino
Largest movements
- Deferred charges and accrued income -€22,380
down €22,380 (-82.9%), from €27,002 to €4,622
- Receivables within one year -€11,973
down €11,973 (-30.8%), from €38,816 to €26,843
of which Trade receivables: -€11,973
- Cash +€3,706
up €3,706 (+21.7%), from €17,090 to €20,795
mainly Deferred charges and accrued income (+€22,380) and Receivables within one year (+€11,973)
- Trade debts -€34,619
down €34,619 (-98.5%), from €35,156 to €538
- Reserves +€11,018
up €11,018 (+51.5%), from €21,386 to €32,403
- Accrued charges and deferred income -€5,719
no longer reported in 2025 (was €5,719)
- Taxes +€3,776
up €3,776 (+155%), from €2,436 to €6,212
- Gross operating margin -€2,941
down €2,941 (-13.8%), from €21,248 to €18,306
- Other operating charges -€438
down €438 (-63.5%), from €690 to €252
- Depreciation +€410
up €410 (+113%), from €364 to €773
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.
Derived cash bridge
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 | €83,968 | €53,937 | -€30,031 | -35.8% |
| Fixed assets | 21/28 | €1,060 | €1,678 | +€618 | +58.3% |
| Tangible fixed assets | 22/27 | €810 | €1,428 | +€618 | +76.3% |
| Plant, machinery and equipment | 23 | - | €981 | +€981 | |
| Furniture and vehicles | 24 | €810 | €446 | -€364 | -44.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €82,908 | €52,260 | -€30,648 | -37.0% |
| Amounts receivable within one year | 40/41 | €38,816 | €26,843 | -€11,973 | -30.8% |
| Trade receivables | 40 | €38,762 | €26,789 | -€11,973 | -30.9% |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,090 | €20,795 | +€3,706 | +21.7% |
| Deferred charges and accrued income | 490/1 | €27,002 | €4,622 | -€22,380 | -82.9% |
| Total equity and liabilities | 10/49 | €83,968 | €53,937 | -€30,031 | -35.8% |
| Equity | 10/15 | €27,586 | €38,603 | +€11,018 | +39.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,386 | €32,403 | +€11,018 | +51.5% |
| Distributable reserves | 133 | €21,386 | €32,403 | +€11,018 | +51.5% |
| Amounts payable | 17/49 | €56,382 | €15,334 | -€41,048 | -72.8% |
| Amounts payable within one year | 42/48 | €50,663 | €15,334 | -€35,329 | -69.7% |
| Trade debts | 44 | €35,156 | €538 | -€34,619 | -98.5% |
| Suppliers | 440/4 | €35,156 | €538 | -€34,619 | -98.5% |
| Taxes, remuneration and social security | 45 | €11,047 | €10,479 | -€568 | -5.1% |
| Taxes | 450/3 | €11,047 | €3,340 | -€7,707 | -69.8% |
| Remuneration and social security | 454/9 | - | €7,139 | +€7,139 | |
| Other amounts payable | 47/48 | €4,460 | €4,318 | -€142 | -3.2% |
| Accrued charges and deferred income | 492/3 | €5,719 | - | -€5,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €773 | +€410 | +113% |
| Other operating charges | 640/8 | €690 | €252 | -€438 | -63.5% |
| Gross operating margin | 9900 | €21,248 | €18,306 | -€2,941 | -13.8% |
| Operating profit (loss) | 9901 | €20,194 | €17,281 | -€2,913 | -14.4% |
| Financial charges | 65/66B | €46 | €52 | +€6 | +12.0% |
| Recurring financial charges | 65 | €46 | €52 | +€6 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €20,147 | €17,229 | -€2,918 | -14.5% |
| Income taxes | 67/77 | €2,436 | €6,212 | +€3,776 | +155% |
| Profit (loss) for the period | 9904 | €17,712 | €11,018 | -€6,694 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,712 | €11,018 | -€6,694 | -37.8% |
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 18 October 2026 via checked.be.