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
- Receivables within one year +€391,615
up €391,615 (+109.3%), from €358,290 to €749,905
of which Other amounts receivable: +€522,081
- Cash +€225,823
up €225,823 (+10182.8%), from €2,218 to €228,041
mainly Other debts (+€653,954) and Current portion of long-term debt (+€213,613)
- Tangible fixed assets -€72,645
down €72,645 (-5.5%), from €1.3m to €1.2m
of which Land and buildings: -€68,173
- Other debts +€653,954
up €653,954 (+697.1%), from €93,814 to €747,768
- Short-term financial debts -€250,000
down €250,000 (-71.4%), from €350,000 to €100,000
- Current portion of long-term debt +€213,613
up €213,613 (+82.0%), from €260,436 to €474,049
- Trade debts -€59,749
down €59,749 (-21.8%), from €273,773 to €214,023
- Depreciation -€33,662
down €33,662 (-29.5%), from €114,145 to €80,483
- Gross operating margin -€11,908
down €11,908 (-7.6%), from €156,525 to €144,617
- Financial charges +€3,239
up €3,239 (+9.2%), from €35,330 to €38,569
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 | €1,679,682 | €2,225,521 | +€545,838 | +32.5% |
| Fixed assets | 21/28 | €1,315,780 | €1,243,134 | -€72,645 | -5.5% |
| Tangible fixed assets | 22/27 | €1,315,530 | €1,242,884 | -€72,645 | -5.5% |
| Land and buildings | 22 | €1,292,491 | €1,224,318 | -€68,173 | -5.3% |
| Plant, machinery and equipment | 23 | €7,924 | €4,824 | -€3,101 | -39.1% |
| Furniture and vehicles | 24 | €15,115 | €13,743 | -€1,372 | -9.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €363,903 | €982,386 | +€618,483 | +170.0% |
| Amounts receivable within one year | 40/41 | €358,290 | €749,905 | +€391,615 | +109.3% |
| Trade receivables | 40 | €197,259 | €66,793 | -€130,466 | -66.1% |
| Other amounts receivable | 41 | €161,031 | €683,112 | +€522,081 | +324.2% |
| Cash at bank and in hand | 54/58 | €2,218 | €228,041 | +€225,823 | +10182.8% |
| Deferred charges and accrued income | 490/1 | €3,396 | €4,441 | +€1,045 | +30.8% |
| Total equity and liabilities | 10/49 | €1,679,682 | €2,225,521 | +€545,838 | +32.5% |
| Equity | 10/15 | €416,659 | €427,840 | +€11,180 | +2.7% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €8,813 | €8,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,813 | €8,813 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,813 | €8,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,846 | €179,027 | +€11,180 | +6.7% |
| Amounts payable | 17/49 | €1,263,023 | €1,797,681 | +€534,658 | +42.3% |
| Amounts payable after more than one year | 17 | €270,228 | €248,611 | -€21,617 | -8.0% |
| Financial debts | 170/4 | €270,228 | €248,611 | -€21,617 | -8.0% |
| Amounts payable within one year | 42/48 | €992,795 | €1,548,987 | +€556,193 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €260,436 | €474,049 | +€213,613 | +82.0% |
| Financial debts | 43 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Credit institutions | 430/8 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Trade debts | 44 | €273,773 | €214,023 | -€59,749 | -21.8% |
| Suppliers | 440/4 | €273,773 | €214,023 | -€59,749 | -21.8% |
| Taxes, remuneration and social security | 45 | €14,772 | €13,147 | -€1,625 | -11.0% |
| Taxes | 450/3 | €14,772 | €13,147 | -€1,625 | -11.0% |
| Other amounts payable | 47/48 | €93,814 | €747,768 | +€653,954 | +697.1% |
| Accrued charges and deferred income | 492/3 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,145 | €80,483 | -€33,662 | -29.5% |
| Other operating charges | 640/8 | €6,572 | €6,407 | -€165 | -2.5% |
| Gross operating margin | 9900 | €156,525 | €144,617 | -€11,908 | -7.6% |
| Operating profit (loss) | 9901 | €35,808 | €57,728 | +€21,919 | +61.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €35,330 | €38,569 | +€3,239 | +9.2% |
| Recurring financial charges | 65 | €35,330 | €38,569 | +€3,239 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €479 | €19,159 | +€18,680 | +3901.3% |
| Income taxes | 67/77 | €6,435 | €7,978 | +€1,543 | +24.0% |
| Profit (loss) for the period | 9904 | -€5,956 | €11,180 | +€17,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,956 | €11,180 | +€17,137 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.