OIOT: 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.
OIOT
Largest movements
- Tangible fixed assets -€53,168
down €53,168 (-88.2%), from €60,256 to €7,088
of which Plant, machinery and equipment: -€44,954
- Intangible fixed assets +€12,329
up €12,329 (+130.3%), from €9,463 to €21,792
- Stocks and contracts +€9,000
new in 2025: €9,000
- Receivables within one year +€8,879
up €8,879 (+25.0%), from €35,559 to €44,437
- Cash +€6,709
up €6,709 (+761.6%), from €881 to €7,590
mainly Investment in fixed assets (net) (+€28,735) and Tax, wage and social debts (+€20,072)
- Trade debts -€40,942
down €40,942 (-69.3%), from €59,050 to €18,108
- Tax, wage and social debts +€20,072
up €20,072 (+128.3%), from €15,645 to €35,717
of which Taxes: +€24,306
- Reserves +€9,000
up €9,000 (+42.9%), from €21,000 to €30,000
- Other debts -€5,899
down €5,899 (-98.4%), from €5,997 to €98
- Short-term financial debts +€2,555
new in 2025: €2,555
- Staff costs -€26,520
down €26,520 (-39.1%), from €67,877 to €41,357
- Gross operating margin -€23,857
down €23,857 (-24.6%), from €96,994 to €73,137
- Other operating charges +€6,259
up €6,259 (+4262.9%), from €147 to €6,406
- Taxes -€2,726
down €2,726 (-43.3%), from €6,302 to €3,576
- Depreciation +€1,908
up €1,908 (+20.0%), from €9,556 to €11,464
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 | €107,402 | €92,310 | -€15,092 | -14.1% |
| Fixed assets | 21/28 | €69,719 | €29,520 | -€40,199 | -57.7% |
| Intangible fixed assets | 21 | €9,463 | €21,792 | +€12,329 | +130.3% |
| Tangible fixed assets | 22/27 | €60,256 | €7,088 | -€53,168 | -88.2% |
| Plant, machinery and equipment | 23 | €45,913 | €959 | -€44,954 | -97.9% |
| Furniture and vehicles | 24 | €14,343 | €6,129 | -€8,214 | -57.3% |
| Financial fixed assets | 28 | - | €640 | +€640 | |
| Current assets | 29/58 | €37,683 | €62,790 | +€25,107 | +66.6% |
| Stocks and contracts in progress | 3 | - | €9,000 | +€9,000 | |
| Stocks | 30/36 | - | €9,000 | +€9,000 | |
| Amounts receivable within one year | 40/41 | €35,559 | €44,437 | +€8,879 | +25.0% |
| Trade receivables | 40 | €35,559 | €44,437 | +€8,879 | +25.0% |
| Cash at bank and in hand | 54/58 | €881 | €7,590 | +€6,709 | +761.6% |
| Deferred charges and accrued income | 490/1 | €1,243 | €1,763 | +€520 | +41.8% |
| Total equity and liabilities | 10/49 | €107,402 | €92,310 | -€15,092 | -14.1% |
| Equity | 10/15 | €26,710 | €35,833 | +€9,123 | +34.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €30,000 | +€9,000 | +42.9% |
| Distributable reserves | 133 | €21,000 | €30,000 | +€9,000 | +42.9% |
| Profit (loss) carried forward | 14 | €710 | €833 | +€123 | +17.3% |
| Amounts payable | 17/49 | €80,692 | €56,477 | -€24,215 | -30.0% |
| Amounts payable within one year | 42/48 | €80,692 | €56,477 | -€24,215 | -30.0% |
| Financial debts | 43 | - | €2,555 | +€2,555 | |
| Credit institutions | 430/8 | - | €2,555 | +€2,555 | |
| Trade debts | 44 | €59,050 | €18,108 | -€40,942 | -69.3% |
| Suppliers | 440/4 | €59,050 | €18,108 | -€40,942 | -69.3% |
| Taxes, remuneration and social security | 45 | €15,645 | €35,717 | +€20,072 | +128.3% |
| Taxes | 450/3 | €4,296 | €28,602 | +€24,306 | +565.8% |
| Remuneration and social security | 454/9 | €11,349 | €7,115 | -€4,234 | -37.3% |
| Other amounts payable | 47/48 | €5,997 | €98 | -€5,899 | -98.4% |
| Remuneration, social security and pensions | 62 | €67,877 | €41,357 | -€26,520 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,556 | €11,464 | +€1,908 | +20.0% |
| Other operating charges | 640/8 | €147 | €6,406 | +€6,259 | +4262.9% |
| Gross operating margin | 9900 | €96,994 | €73,137 | -€23,857 | -24.6% |
| Operating profit (loss) | 9901 | €19,413 | €13,911 | -€5,503 | -28.3% |
| Financial charges | 65/66B | €159 | €1,212 | +€1,052 | +660.2% |
| Recurring financial charges | 65 | €159 | €1,212 | +€1,052 | +660.2% |
| Profit (loss) for the period before taxes | 9903 | €19,254 | €12,699 | -€6,555 | -34.0% |
| Income taxes | 67/77 | €6,302 | €3,576 | -€2,726 | -43.3% |
| Profit (loss) for the period | 9904 | €12,952 | €9,123 | -€3,829 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,952 | €9,123 | -€3,829 | -29.6% |
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 5 October 2026 via checked.be.