OjY: 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.
OjY
Largest movements
- Cash -€4,574
down €4,574 (-70.3%), from €6,508 to €1,934
mainly Tax, wage and social debts (-€2,262) and Other debts (-€2,111)
- Deferred charges and accrued income +€639
up €639 (+103%), from €622 to €1,261
- Receivables within one year -€451
down €451 (-3.7%), from €12,192 to €11,741
- Tax, wage and social debts -€2,262
down €2,262 (-80.5%), from €2,809 to €547
- Other debts -€2,111
down €2,111 (-36.3%), from €5,809 to €3,698
- Trade debts +€1,626
up €1,626 (+207%), from €786 to €2,412
- Profit (loss) carried forward -€1,570
down €1,570 (-9.4%), from -€16,761 to -€18,331
- Gross operating margin -€13,383
down €13,383, from €12,392 to -€992
- Financial charges +€553
up €553 (+161%), from €343 to €896
- Taxes -€277
down €277 (-98.9%), from €280 to €3
- Financial income +€197
up €197 (+18.0%), from €1,092 to €1,288
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.
Derived cash bridge
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 | €19,353 | €15,129 | -€4,224 | -21.8% |
| Fixed assets | 21/28 | €31 | €193 | +€162 | +517% |
| Tangible fixed assets | 22/27 | €31 | €193 | +€162 | +517% |
| Furniture and vehicles | 24 | - | €193 | +€193 | |
| Other tangible fixed assets | 26 | €31 | - | -€31 | |
| Current assets | 29/58 | €19,322 | €14,936 | -€4,386 | -22.7% |
| Amounts receivable within one year | 40/41 | €12,192 | €11,741 | -€451 | -3.7% |
| Trade receivables | 40 | €12,192 | €11,741 | -€451 | -3.7% |
| Cash at bank and in hand | 54/58 | €6,508 | €1,934 | -€4,574 | -70.3% |
| Deferred charges and accrued income | 490/1 | €622 | €1,261 | +€639 | +103% |
| Total equity and liabilities | 10/49 | €19,353 | €15,129 | -€4,224 | -21.8% |
| Equity | 10/15 | €9,699 | €8,129 | -€1,570 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,761 | -€18,331 | -€1,570 | -9.4% |
| Amounts payable | 17/49 | €9,654 | €7,001 | -€2,654 | -27.5% |
| Amounts payable within one year | 42/48 | €9,404 | €6,701 | -€2,704 | -28.8% |
| Financial debts | 43 | - | €43 | +€43 | |
| Credit institutions | 430/8 | - | €43 | +€43 | |
| Trade debts | 44 | €786 | €2,412 | +€1,626 | +207% |
| Suppliers | 440/4 | €786 | €2,412 | +€1,626 | +207% |
| Taxes, remuneration and social security | 45 | €2,809 | €547 | -€2,262 | -80.5% |
| Taxes | 450/3 | €2,809 | €547 | -€2,262 | -80.5% |
| Other amounts payable | 47/48 | €5,809 | €3,698 | -€2,111 | -36.3% |
| Accrued charges and deferred income | 492/3 | €250 | €300 | +€50 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €224 | +€73 | +47.9% |
| Other operating charges | 640/8 | €646 | €744 | +€97 | +15.1% |
| Gross operating margin | 9900 | €12,392 | -€992 | -€13,383 | |
| Operating profit (loss) | 9901 | €11,594 | -€1,959 | -€13,553 | |
| Financial income | 75/76B | €1,092 | €1,288 | +€197 | +18.0% |
| Recurring financial income | 75 | €1,092 | €1,288 | +€197 | +18.0% |
| Financial charges | 65/66B | €343 | €896 | +€553 | +161% |
| Recurring financial charges | 65 | €343 | €896 | +€553 | +161% |
| Profit (loss) for the period before taxes | 9903 | €12,342 | -€1,567 | -€13,909 | |
| Income taxes | 67/77 | €280 | €3 | -€277 | -98.9% |
| Profit (loss) for the period | 9904 | €12,063 | -€1,570 | -€13,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,063 | -€1,570 | -€13,633 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.