Oo2 FORMATIONS: 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.
Oo2 FORMATIONS
Largest movements
- Cash -€39,932
down €39,932 (-92.6%), from €43,107 to €3,175
mainly Investment in fixed assets (net) (-€15,450) and Tax, wage and social debts (-€9,779)
- Intangible fixed assets +€13,828
new in 2025: €13,828
- Receivables within one year -€6,209
down €6,209 (-32.4%), from €19,175 to €12,966
of which Trade receivables: -€7,770
- Deferred charges and accrued income +€5,529
new in 2025: €5,529
- Tax, wage and social debts -€9,779
down €9,779 (-100%), from €9,779 to €0
- Profit (loss) carried forward -€6,869
down €6,869 (-17.6%), from €39,117 to €32,247
- Trade debts -€5,983
down €5,983 (-72.7%), from €8,235 to €2,251
- Other debts -€4,151
down €4,151 (-100%), from €4,151 to €0
- Gross operating margin -€54,434
down €54,434, from €48,996 to -€5,438
- Taxes -€9,779
down €9,779 (-100%), from €9,779 to €0
- Depreciation +€1,622
new in 2025: €1,622
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 | €62,282 | €35,498 | -€26,783 | -43.0% |
| Fixed assets | 21/28 | - | €13,828 | +€13,828 | |
| Intangible fixed assets | 21 | - | €13,828 | +€13,828 | |
| Current assets | 29/58 | €62,282 | €21,670 | -€40,612 | -65.2% |
| Amounts receivable within one year | 40/41 | €19,175 | €12,966 | -€6,209 | -32.4% |
| Trade receivables | 40 | €18,590 | €10,820 | -€7,770 | -41.8% |
| Other amounts receivable | 41 | €585 | €2,146 | +€1,561 | +267% |
| Cash at bank and in hand | 54/58 | €43,107 | €3,175 | -€39,932 | -92.6% |
| Deferred charges and accrued income | 490/1 | - | €5,529 | +€5,529 | |
| Total equity and liabilities | 10/49 | €62,282 | €35,498 | -€26,783 | -43.0% |
| Equity | 10/15 | €40,117 | €33,247 | -€6,869 | -17.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,117 | €32,247 | -€6,869 | -17.6% |
| Amounts payable | 17/49 | €22,165 | €2,251 | -€19,914 | -89.8% |
| Amounts payable within one year | 42/48 | €22,165 | €2,251 | -€19,914 | -89.8% |
| Trade debts | 44 | €8,235 | €2,251 | -€5,983 | -72.7% |
| Suppliers | 440/4 | €8,235 | €2,251 | -€5,983 | -72.7% |
| Taxes, remuneration and social security | 45 | €9,779 | €0 | -€9,779 | -100% |
| Taxes | 450/3 | €9,779 | €0 | -€9,779 | -100% |
| Other amounts payable | 47/48 | €4,151 | €0 | -€4,151 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,622 | +€1,622 | |
| Gross operating margin | 9900 | €48,996 | -€5,438 | -€54,434 | |
| Operating profit (loss) | 9901 | €48,996 | -€7,060 | -€56,056 | |
| Financial income | 75/76B | - | €343 | +€343 | |
| Recurring financial income | 75 | - | €343 | +€343 | |
| Financial charges | 65/66B | €100 | €152 | +€52 | +52.1% |
| Recurring financial charges | 65 | €100 | €152 | +€52 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €48,896 | -€6,869 | -€55,765 | |
| Income taxes | 67/77 | €9,779 | €0 | -€9,779 | -100% |
| Profit (loss) for the period | 9904 | €39,117 | -€6,869 | -€45,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,117 | -€6,869 | -€45,986 |
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 17 October 2026 via checked.be.