OJI: 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.
OJI
Largest movements
- Receivables within one year -€20,957
down €20,957 (-27.9%), from €75,165 to €54,208
- Cash -€7,041
down €7,041 (-39.9%), from €17,662 to €10,621
mainly Trade debts (-€28,913) and Tax, wage and social debts (-€53)
- Trade debts -€28,913
down €28,913 (-90.6%), from €31,929 to €3,016
- Gross operating margin +€1,659
up €1,659, from -€1,460 to €200
- Financial charges -€51
no longer reported in 2025 (was €51)
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 | €94,284 | €66,079 | -€28,206 | -29.9% |
| Fixed assets | 21/28 | €1,457 | €1,250 | -€208 | -14.2% |
| Tangible fixed assets | 22/27 | €1,457 | €1,250 | -€208 | -14.2% |
| Plant, machinery and equipment | 23 | €1,457 | €1,250 | -€208 | -14.2% |
| Current assets | 29/58 | €92,827 | €64,829 | -€27,998 | -30.2% |
| Amounts receivable within one year | 40/41 | €75,165 | €54,208 | -€20,957 | -27.9% |
| Trade receivables | 40 | €75,165 | €54,208 | -€20,957 | -27.9% |
| Cash at bank and in hand | 54/58 | €17,662 | €10,621 | -€7,041 | -39.9% |
| Total equity and liabilities | 10/49 | €94,284 | €66,079 | -€28,206 | -29.9% |
| Equity | 10/15 | €10,383 | €10,375 | -€8 | -0.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,383 | €6,375 | -€8 | -0.1% |
| Amounts payable | 17/49 | €83,901 | €55,704 | -€28,198 | -33.6% |
| Amounts payable within one year | 42/48 | €83,901 | €55,704 | -€28,198 | -33.6% |
| Trade debts | 44 | €31,929 | €3,016 | -€28,913 | -90.6% |
| Suppliers | 440/4 | €31,929 | €3,016 | -€28,913 | -90.6% |
| Advances received on contracts in progress | 46 | €40,421 | €40,421 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,987 | €3,934 | -€53 | -1.3% |
| Taxes | 450/3 | €3,987 | €3,934 | -€53 | -1.3% |
| Other amounts payable | 47/48 | €7,564 | €8,332 | +€768 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €208 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€1,460 | €200 | +€1,659 | |
| Operating profit (loss) | 9901 | -€1,667 | -€8 | +€1,659 | +99.5% |
| Financial charges | 65/66B | €51 | - | -€51 | |
| Recurring financial charges | 65 | €51 | - | -€51 | |
| Profit (loss) for the period before taxes | 9903 | -€1,719 | -€8 | +€1,711 | +99.5% |
| Profit (loss) for the period | 9904 | -€1,719 | -€8 | +€1,711 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,719 | -€8 | +€1,711 | +99.5% |
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.