OINOS: 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.
OINOS
Largest movements
- Stocks and contracts +€14,356
up €14,356 (+21.4%), from €67,163 to €81,520
- Tangible fixed assets -€6,706
down €6,706 (-37.6%), from €17,856 to €11,150
of which Leasing and similar rights: -€4,834
- Deferred charges and accrued income +€2,458
up €2,458 (+207%), from €1,185 to €3,643
- Receivables within one year +€2,018
up €2,018 (+8.2%), from €24,578 to €26,596
of which Trade receivables: +€2,387
- Trade debts +€14,912
up €14,912 (+66.2%), from €22,516 to €37,427
- Debts after one year -€4,903
down €4,903 (-45.7%), from €10,730 to €5,827
- Other debts +€4,766
up €4,766 (+1,897%), from €251 to €5,018
- Short-term financial debts -€2,513
down €2,513 (-5.7%), from €44,333 to €41,820
- Gross operating margin +€5,504
up €5,504 (+66.2%), from €8,317 to €13,821
- Other operating charges +€1,048
up €1,048 (+57.3%), from €1,828 to €2,876
- Financial charges +€965
up €965 (+37.7%), from €2,562 to €3,528
- Taxes +€434
up €434 (+191%), from €227 to €661
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 | €117,492 | €128,739 | +€11,247 | +9.6% |
| Fixed assets | 21/28 | €17,956 | €11,250 | -€6,706 | -37.3% |
| Tangible fixed assets | 22/27 | €17,856 | €11,150 | -€6,706 | -37.6% |
| Plant, machinery and equipment | 23 | €614 | €700 | +€86 | +14.0% |
| Furniture and vehicles | 24 | €1,958 | €0 | -€1,958 | -100% |
| Leasing and similar rights | 25 | €15,285 | €10,450 | -€4,834 | -31.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €99,535 | €117,488 | +€17,953 | +18.0% |
| Stocks and contracts in progress | 3 | €67,163 | €81,520 | +€14,356 | +21.4% |
| Stocks | 30/36 | €67,163 | €81,520 | +€14,356 | +21.4% |
| Amounts receivable within one year | 40/41 | €24,578 | €26,596 | +€2,018 | +8.2% |
| Trade receivables | 40 | €24,209 | €26,596 | +€2,387 | +9.9% |
| Other amounts receivable | 41 | €369 | €0 | -€369 | -100% |
| Cash at bank and in hand | 54/58 | €6,609 | €5,730 | -€879 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,185 | €3,643 | +€2,458 | +207% |
| Total equity and liabilities | 10/49 | €117,492 | €128,739 | +€11,247 | +9.6% |
| Equity | 10/15 | €30,684 | €30,101 | -€583 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,970 | €27,970 | = | 0.0% |
| Distributable reserves | 133 | €27,970 | €27,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,486 | -€4,069 | -€583 | -16.7% |
| Amounts payable | 17/49 | €86,807 | €98,638 | +€11,830 | +13.6% |
| Amounts payable after more than one year | 17 | €10,730 | €5,827 | -€4,903 | -45.7% |
| Financial debts | 170/4 | €10,730 | €5,827 | -€4,903 | -45.7% |
| Amounts payable within one year | 42/48 | €76,077 | €92,810 | +€16,733 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €4,819 | €4,903 | +€84 | +1.7% |
| Financial debts | 43 | €44,333 | €41,820 | -€2,513 | -5.7% |
| Credit institutions | 430/8 | €44,333 | €41,820 | -€2,513 | -5.7% |
| Trade debts | 44 | €22,516 | €37,427 | +€14,912 | +66.2% |
| Suppliers | 440/4 | €22,516 | €37,427 | +€14,912 | +66.2% |
| Taxes, remuneration and social security | 45 | €4,159 | €3,643 | -€516 | -12.4% |
| Taxes | 450/3 | €759 | €3,643 | +€2,884 | +380% |
| Remuneration and social security | 454/9 | €3,400 | €0 | -€3,400 | -100% |
| Other amounts payable | 47/48 | €251 | €5,018 | +€4,766 | +1,897% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,406 | €7,445 | +€39 | +0.5% |
| Other operating charges | 640/8 | €1,828 | €2,876 | +€1,048 | +57.3% |
| Gross operating margin | 9900 | €8,317 | €13,821 | +€5,504 | +66.2% |
| Operating profit (loss) | 9901 | -€917 | €3,500 | +€4,416 | |
| Financial income | 75/76B | €163 | €106 | -€57 | -35.1% |
| Recurring financial income | 75 | €163 | €106 | -€57 | -35.1% |
| Financial charges | 65/66B | €2,562 | €3,528 | +€965 | +37.7% |
| Recurring financial charges | 65 | €2,562 | €3,528 | +€965 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,316 | €78 | +€3,394 | |
| Income taxes | 67/77 | €227 | €661 | +€434 | +191% |
| Profit (loss) for the period | 9904 | -€3,543 | -€583 | +€2,960 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,543 | -€583 | +€2,960 | +83.5% |
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 14 October 2026 via checked.be.