OJICO: 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.
OJICO
Largest movements
- Receivables within one year +€10,808
up €10,808 (+65.8%), from €16,419 to €27,227
- Tangible fixed assets -€7,142
down €7,142 (-34.0%), from €21,004 to €13,862
of which Furniture and vehicles: -€5,364
- Cash +€5,816
up €5,816 (+57.2%), from €10,171 to €15,987
mainly Net result for the year (+€16,362) and Tax, wage and social debts (+€13,619)
- Tax, wage and social debts +€13,619
up €13,619 (+411.6%), from €3,309 to €16,927
- Other debts -€4,447
no longer reported in 2024 (was €4,447)
- Gross operating margin -€11,010
down €11,010 (-24.4%), from €45,066 to €34,056
- Depreciation +€1,656
up €1,656 (+30.2%), from €5,486 to €7,142
- Taxes -€1,412
down €1,412 (-16.6%), from €8,520 to €7,108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,979 | €57,923 | +€8,944 | +18.3% |
| Fixed assets | 21/28 | €21,004 | €13,862 | -€7,142 | -34.0% |
| Tangible fixed assets | 22/27 | €21,004 | €13,862 | -€7,142 | -34.0% |
| Plant, machinery and equipment | 23 | €3,660 | €3,083 | -€577 | -15.8% |
| Furniture and vehicles | 24 | €12,401 | €7,037 | -€5,364 | -43.3% |
| Other tangible fixed assets | 26 | €4,944 | €3,742 | -€1,202 | -24.3% |
| Current assets | 29/58 | €27,974 | €44,060 | +€16,086 | +57.5% |
| Amounts receivable within one year | 40/41 | €16,419 | €27,227 | +€10,808 | +65.8% |
| Other amounts receivable | 41 | €16,419 | €27,227 | +€10,808 | +65.8% |
| Cash at bank and in hand | 54/58 | €10,171 | €15,987 | +€5,816 | +57.2% |
| Deferred charges and accrued income | 490/1 | €1,385 | €846 | -€539 | -38.9% |
| Total equity and liabilities | 10/49 | €48,979 | €57,923 | +€8,944 | +18.3% |
| Equity | 10/15 | €40,810 | €40,810 | = | 0.0% |
| Contributions | 10/11 | €37,100 | €37,100 | = | 0.0% |
| Reserves | 13 | €3,710 | €3,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,710 | €3,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,710 | €3,710 | = | 0.0% |
| Amounts payable | 17/49 | €8,169 | €17,113 | +€8,944 | +109.5% |
| Amounts payable within one year | 42/48 | €7,951 | €17,113 | +€9,162 | +115.2% |
| Trade debts | 44 | €195 | €186 | -€9 | -4.8% |
| Suppliers | 440/4 | €195 | €186 | -€9 | -4.8% |
| Taxes, remuneration and social security | 45 | €3,309 | €16,927 | +€13,619 | +411.6% |
| Taxes | 450/3 | €3,309 | €16,927 | +€13,619 | +411.6% |
| Other amounts payable | 47/48 | €4,447 | - | -€4,447 | |
| Accrued charges and deferred income | 492/3 | €218 | - | -€218 | |
| Remuneration, social security and pensions | 62 | €2,170 | €2,170 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,486 | €7,142 | +€1,656 | +30.2% |
| Other operating charges | 640/8 | €893 | €1,101 | +€208 | +23.3% |
| Gross operating margin | 9900 | €45,066 | €34,056 | -€11,010 | -24.4% |
| Operating profit (loss) | 9901 | €36,517 | €23,643 | -€12,875 | -35.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €570 | €172 | -€398 | -69.8% |
| Recurring financial charges | 65 | €570 | €172 | -€398 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €35,947 | €23,471 | -€12,476 | -34.7% |
| Income taxes | 67/77 | €8,520 | €7,108 | -€1,412 | -16.6% |
| Profit (loss) for the period | 9904 | €27,427 | €16,362 | -€11,065 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,427 | €16,362 | -€11,065 | -40.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.