Oldboy: 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.
Oldboy
Largest movements
- Cash -€11,693
down €11,693 (-35.7%), from €32,713 to €21,019
mainly Investment in fixed assets (net) (-€12,800) and Stocks and contracts (-€9,456)
- Stocks and contracts +€9,456
up €9,456 (+34.6%), from €27,334 to €36,790
- Financial fixed assets +€7,500
new in 2025: €7,500
- Receivables within one year -€6,950
down €6,950 (-28.7%), from €24,242 to €17,293
of which Trade receivables: -€5,305
- Tangible fixed assets +€4,109
up €4,109 (+109.0%), from €3,769 to €7,878
- Reserves +€59,024
new in 2025: €59,024
- Profit (loss) carried forward -€55,519
no longer reported in 2025 (was €55,519)
- Trade debts -€8,295
down €8,295 (-38.6%), from €21,496 to €13,201
- Other debts +€3,752
new in 2025: €3,752
- Tax, wage and social debts +€3,635
up €3,635 (+41.0%), from €8,875 to €12,509
- Gross operating margin -€36,803
down €36,803 (-80.7%), from €45,589 to €8,786
- Taxes -€7,361
down €7,361 (-82.9%), from €8,875 to €1,514
- Staff costs -€1,658
no longer reported in 2025 (was €1,658)
- Financial charges +€1,150
up €1,150 (+492.9%), from €233 to €1,383
- Other operating charges +€783
up €783 (+135.7%), from €577 to €1,360
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 | €88,933 | €94,838 | +€5,905 | +6.6% |
| Fixed assets | 21/28 | €3,769 | €15,378 | +€11,609 | +308.0% |
| Tangible fixed assets | 22/27 | €3,769 | €7,878 | +€4,109 | +109.0% |
| Furniture and vehicles | 24 | €3,769 | €7,878 | +€4,109 | +109.0% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €85,164 | €79,460 | -€5,704 | -6.7% |
| Stocks and contracts in progress | 3 | €27,334 | €36,790 | +€9,456 | +34.6% |
| Stocks | 30/36 | €27,334 | €36,790 | +€9,456 | +34.6% |
| Amounts receivable within one year | 40/41 | €24,242 | €17,293 | -€6,950 | -28.7% |
| Trade receivables | 40 | €22,598 | €17,293 | -€5,305 | -23.5% |
| Other amounts receivable | 41 | €1,645 | - | -€1,645 | |
| Cash at bank and in hand | 54/58 | €32,713 | €21,019 | -€11,693 | -35.7% |
| Deferred charges and accrued income | 490/1 | €875 | €4,358 | +€3,483 | +397.9% |
| Total equity and liabilities | 10/49 | €88,933 | €94,838 | +€5,905 | +6.6% |
| Equity | 10/15 | €58,019 | €61,524 | +€3,505 | +6.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €59,024 | +€59,024 | |
| Distributable reserves | 133 | - | €59,024 | +€59,024 | |
| Profit (loss) carried forward | 14 | €55,519 | - | -€55,519 | |
| Amounts payable | 17/49 | €30,914 | €33,314 | +€2,400 | +7.8% |
| Amounts payable within one year | 42/48 | €30,370 | €31,640 | +€1,270 | +4.2% |
| Trade debts | 44 | €21,496 | €13,201 | -€8,295 | -38.6% |
| Suppliers | 440/4 | €21,496 | €13,201 | -€8,295 | -38.6% |
| Advances received on contracts in progress | 46 | - | €2,178 | +€2,178 | |
| Taxes, remuneration and social security | 45 | €8,875 | €12,509 | +€3,635 | +41.0% |
| Taxes | 450/3 | €8,875 | €12,509 | +€3,635 | +41.0% |
| Other amounts payable | 47/48 | - | €3,752 | +€3,752 | |
| Accrued charges and deferred income | 492/3 | €543 | €1,674 | +€1,130 | +208.0% |
| Non-recurring operating income | 76A | €38 | - | -€38 | |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €1,191 | +€360 | +43.4% |
| Other operating charges | 640/8 | €577 | €1,360 | +€783 | +135.7% |
| Gross operating margin | 9900 | €45,589 | €8,786 | -€36,803 | -80.7% |
| Operating profit (loss) | 9901 | €42,523 | €6,235 | -€36,288 | -85.3% |
| Financial income | 75/76B | €0 | €166 | +€165 | +34475.0% |
| Recurring financial income | 75 | €0 | €166 | +€165 | +34475.0% |
| Financial charges | 65/66B | €233 | €1,383 | +€1,150 | +492.9% |
| Recurring financial charges | 65 | €233 | €1,383 | +€1,150 | +492.9% |
| Profit (loss) for the period before taxes | 9903 | €42,290 | €5,018 | -€37,272 | -88.1% |
| Income taxes | 67/77 | €8,875 | €1,514 | -€7,361 | -82.9% |
| Profit (loss) for the period | 9904 | €33,416 | €3,505 | -€29,911 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,416 | €3,505 | -€29,911 | -89.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.