Öjbe: 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.
Öjbe
Largest movements
- Cash -€10,737
down €10,737 (-57.2%), from €18,756 to €8,018
mainly Trade debts (-€12,351) and Investment in fixed assets (net) (-€9,187)
- Receivables within one year +€7,194
up €7,194 (+14.1%), from €50,903 to €58,097
of which Other amounts receivable: +€8,422
- Intangible fixed assets -€7,000
down €7,000 (-16.2%), from €43,112 to €36,112
- Tangible fixed assets +€3,843
up €3,843 (+49.7%), from €7,726 to €11,569
of which Other tangible fixed assets: +€4,139
- Trade debts -€12,351
down €12,351 (-27.3%), from €45,229 to €32,878
- Reserves +€10,207
up €10,207 (+33.7%), from €30,327 to €40,534
- Debts after one year -€3,454
down €3,454 (-3.6%), from €96,956 to €93,502
- Gross operating margin -€17,798
down €17,798 (-24.3%), from €73,335 to €55,537
- Taxes -€4,909
down €4,909 (-54.8%), from €8,953 to €4,045
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 | €200,952 | €194,457 | -€6,495 | -3.2% |
| Formation expenses | 20 | €551 | €64 | -€487 | -88.4% |
| Fixed assets | 21/28 | €50,839 | €47,682 | -€3,157 | -6.2% |
| Intangible fixed assets | 21 | €43,112 | €36,112 | -€7,000 | -16.2% |
| Tangible fixed assets | 22/27 | €7,726 | €11,569 | +€3,843 | +49.7% |
| Plant, machinery and equipment | 23 | €3,393 | €4,297 | +€904 | +26.6% |
| Furniture and vehicles | 24 | €1,384 | €184 | -€1,200 | -86.7% |
| Other tangible fixed assets | 26 | €2,949 | €7,088 | +€4,139 | +140.4% |
| Current assets | 29/58 | €149,562 | €146,711 | -€2,851 | -1.9% |
| Stocks and contracts in progress | 3 | €78,294 | €79,614 | +€1,320 | +1.7% |
| Stocks | 30/36 | €78,294 | €79,614 | +€1,320 | +1.7% |
| Amounts receivable within one year | 40/41 | €50,903 | €58,097 | +€7,194 | +14.1% |
| Trade receivables | 40 | €4,915 | €3,687 | -€1,228 | -25.0% |
| Other amounts receivable | 41 | €45,988 | €54,410 | +€8,422 | +18.3% |
| Cash at bank and in hand | 54/58 | €18,756 | €8,018 | -€10,737 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,609 | €982 | -€627 | -39.0% |
| Total equity and liabilities | 10/49 | €200,952 | €194,457 | -€6,495 | -3.2% |
| Equity | 10/15 | €42,727 | €52,934 | +€10,207 | +23.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,327 | €40,534 | +€10,207 | +33.7% |
| Distributable reserves | 133 | €30,327 | €40,534 | +€10,207 | +33.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €158,225 | €141,523 | -€16,702 | -10.6% |
| Amounts payable after more than one year | 17 | €96,956 | €93,502 | -€3,454 | -3.6% |
| Financial debts | 170/4 | €96,956 | €93,502 | -€3,454 | -3.6% |
| Amounts payable within one year | 42/48 | €61,226 | €48,021 | -€13,205 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €3,200 | €3,454 | +€254 | +8.0% |
| Trade debts | 44 | €45,229 | €32,878 | -€12,351 | -27.3% |
| Suppliers | 440/4 | €45,229 | €32,878 | -€12,351 | -27.3% |
| Taxes, remuneration and social security | 45 | €12,797 | €11,689 | -€1,108 | -8.7% |
| Taxes | 450/3 | €11,107 | €8,414 | -€2,693 | -24.2% |
| Remuneration and social security | 454/9 | €1,690 | €3,275 | +€1,585 | +93.8% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -99.7% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €12,950 | €12,561 | -€389 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,370 | €12,831 | +€461 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,718 | €3,046 | -€672 | -18.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,335 | €55,537 | -€17,798 | -24.3% |
| Operating profit (loss) | 9901 | €44,297 | €27,100 | -€17,197 | -38.8% |
| Financial income | 75/76B | €4 | €178 | +€174 | +4418.3% |
| Recurring financial income | 75 | €4 | €178 | +€174 | +4418.3% |
| Financial charges | 65/66B | €13,312 | €13,026 | -€286 | -2.1% |
| Recurring financial charges | 65 | €13,312 | €13,026 | -€286 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €30,989 | €14,251 | -€16,738 | -54.0% |
| Income taxes | 67/77 | €8,953 | €4,045 | -€4,909 | -54.8% |
| Profit (loss) for the period | 9904 | €22,036 | €10,207 | -€11,829 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,036 | €10,207 | -€11,829 | -53.7% |
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 11 October 2026 via checked.be.