OIVIL: 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.
OIVIL
Largest movements
- Cash +€10,130
up €10,130 (+297933.2%), from €3 to €10,133
mainly Receivables within one year (+€7,608) and Depreciation (+€4,756)
- Receivables within one year -€7,608
down €7,608 (-82.9%), from €9,180 to €1,572
of which Trade receivables: -€7,831
- Tangible fixed assets -€4,759
down €4,759 (-60.2%), from €7,906 to €3,147
of which Leasing and similar rights: -€3,624
- Deferred charges and accrued income -€396
down €396 (-49.5%), from €801 to €405
- Tax, wage and social debts +€4,009
up €4,009 (+44.3%), from €9,059 to €13,068
of which Taxes: +€7,309
- Current portion of long-term debt -€3,393
down €3,393 (-100.0%), from €3,393 to €0
- Trade debts -€2,542
down €2,542 (-45.3%), from €5,617 to €3,075
- Other debts -€2,414
down €2,414 (-100.0%), from €2,414 to €0
- Profit (loss) carried forward +€2,189
up €2,189 (+23.3%), from -€9,407 to -€7,218
- Gross operating margin +€10,043
up €10,043 (+273.5%), from €3,672 to €13,715
- Taxes +€2,864
up €2,864 (+443.2%), from €646 to €3,510
- Financial charges +€1,272
up €1,272 (+122.6%), from €1,037 to €2,308
- Depreciation -€485
down €485 (-9.3%), from €5,242 to €4,756
- Write-downs -€315
down €315 (-100.0%), from €315 to €0
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 | €17,891 | €15,258 | -€2,633 | -14.7% |
| Fixed assets | 21/28 | €7,906 | €3,147 | -€4,759 | -60.2% |
| Tangible fixed assets | 22/27 | €7,906 | €3,147 | -€4,759 | -60.2% |
| Furniture and vehicles | 24 | €869 | €223 | -€646 | -74.4% |
| Leasing and similar rights | 25 | €3,952 | €328 | -€3,624 | -91.7% |
| Other tangible fixed assets | 26 | €3,085 | €2,597 | -€488 | -15.8% |
| Current assets | 29/58 | €9,985 | €12,110 | +€2,126 | +21.3% |
| Amounts receivable within one year | 40/41 | €9,180 | €1,572 | -€7,608 | -82.9% |
| Trade receivables | 40 | €9,117 | €1,286 | -€7,831 | -85.9% |
| Other amounts receivable | 41 | €63 | €286 | +€223 | +354.4% |
| Cash at bank and in hand | 54/58 | €3 | €10,133 | +€10,130 | +297933.2% |
| Deferred charges and accrued income | 490/1 | €801 | €405 | -€396 | -49.5% |
| Total equity and liabilities | 10/49 | €17,891 | €15,258 | -€2,633 | -14.7% |
| Equity | 10/15 | -€3,074 | -€885 | +€2,189 | +71.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133 | €133 | = | 0.0% |
| Distributable reserves | 133 | €133 | €133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,407 | -€7,218 | +€2,189 | +23.3% |
| Amounts payable | 17/49 | €20,965 | €16,142 | -€4,822 | -23.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,482 | €16,142 | -€4,340 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €3,393 | €0 | -€3,393 | -100.0% |
| Trade debts | 44 | €5,617 | €3,075 | -€2,542 | -45.3% |
| Suppliers | 440/4 | €5,617 | €3,075 | -€2,542 | -45.3% |
| Taxes, remuneration and social security | 45 | €9,059 | €13,068 | +€4,009 | +44.3% |
| Taxes | 450/3 | €4,109 | €11,418 | +€7,309 | +177.9% |
| Remuneration and social security | 454/9 | €4,950 | €1,650 | -€3,300 | -66.7% |
| Other amounts payable | 47/48 | €2,414 | €0 | -€2,414 | -100.0% |
| Accrued charges and deferred income | 492/3 | €483 | €0 | -€483 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,242 | €4,756 | -€485 | -9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €315 | €0 | -€315 | -100.0% |
| Other operating charges | 640/8 | €881 | €901 | +€20 | +2.2% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €3,672 | €13,715 | +€10,043 | +273.5% |
| Operating profit (loss) | 9901 | -€2,766 | €8,008 | +€10,774 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.6% |
| Financial charges | 65/66B | €1,037 | €2,308 | +€1,272 | +122.6% |
| Recurring financial charges | 65 | €1,037 | €2,308 | +€1,272 | +122.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,802 | €5,700 | +€9,502 | |
| Income taxes | 67/77 | €646 | €3,510 | +€2,864 | +443.2% |
| Profit (loss) for the period | 9904 | -€4,448 | €2,189 | +€6,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,448 | €2,189 | +€6,638 |
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 9 October 2026 via checked.be.