OOG 3: 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.
OOG 3
Largest movements
- Receivables within one year +€40,175
up €40,175 (+108%), from €37,285 to €77,460
of which Trade receivables: +€30,307
- Cash +€20,010
up €20,010 (+151%), from €13,258 to €33,268
mainly Advances received (+€65,220) and Trade debts (+€17,212)
- Tangible fixed assets +€12,062
up €12,062 (+271%), from €4,456 to €16,519
of which Furniture and vehicles: +€13,842
- Deferred charges and accrued income -€2,614
down €2,614 (-66.4%), from €3,939 to €1,325
- Advances received +€65,220
new in 2025: €65,220
- Trade debts +€17,212
up €17,212 (+265%), from €6,491 to €23,703
- Tax, wage and social debts -€7,661
down €7,661 (-33.7%), from €22,735 to €15,074
of which Taxes: -€8,989
- Profit (loss) carried forward -€4,698
down €4,698 (-468%), from -€1,004 to -€5,701
- Gross operating margin -€10,189
down €10,189 (-14.2%), from €71,534 to €61,346
- Other operating charges -€4,753
down €4,753 (-67.4%), from €7,054 to €2,302
- Staff costs +€2,258
up €2,258 (+4.0%), from €55,973 to €58,231
- Taxes -€1,609
down €1,609 (-55.1%), from €2,922 to €1,313
- Depreciation +€1,077
up €1,077 (+53.4%), from €2,017 to €3,094
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 | €75,939 | €145,572 | +€69,632 | +91.7% |
| Fixed assets | 21/28 | €4,456 | €16,519 | +€12,062 | +271% |
| Tangible fixed assets | 22/27 | €4,456 | €16,519 | +€12,062 | +271% |
| Furniture and vehicles | 24 | €534 | €14,376 | +€13,842 | +2,593% |
| Other tangible fixed assets | 26 | €3,922 | €2,143 | -€1,780 | -45.4% |
| Current assets | 29/58 | €71,483 | €129,053 | +€57,570 | +80.5% |
| Amounts receivable after more than one year | 29 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 291 | €17,000 | €17,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,285 | €77,460 | +€40,175 | +108% |
| Trade receivables | 40 | €37,285 | €67,592 | +€30,307 | +81.3% |
| Other amounts receivable | 41 | €0 | €9,868 | +€9,868 | |
| Cash at bank and in hand | 54/58 | €13,258 | €33,268 | +€20,010 | +151% |
| Deferred charges and accrued income | 490/1 | €3,939 | €1,325 | -€2,614 | -66.4% |
| Total equity and liabilities | 10/49 | €75,939 | €145,572 | +€69,632 | +91.7% |
| Equity | 10/15 | €31,273 | €26,575 | -€4,698 | -15.0% |
| Contributions | 10/11 | €592 | €592 | = | 0.0% |
| Reserves | 13 | €31,684 | €31,684 | = | 0.0% |
| Distributable reserves | 133 | €31,684 | €31,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,004 | -€5,701 | -€4,698 | -468% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €29,667 | €103,997 | +€74,330 | +251% |
| Amounts payable within one year | 42/48 | €29,667 | €103,997 | +€74,330 | +251% |
| Trade debts | 44 | €6,491 | €23,703 | +€17,212 | +265% |
| Suppliers | 440/4 | €6,491 | €23,703 | +€17,212 | +265% |
| Advances received on contracts in progress | 46 | - | €65,220 | +€65,220 | |
| Taxes, remuneration and social security | 45 | €22,735 | €15,074 | -€7,661 | -33.7% |
| Taxes | 450/3 | €10,793 | €1,805 | -€8,989 | -83.3% |
| Remuneration and social security | 454/9 | €11,941 | €13,269 | +€1,328 | +11.1% |
| Other amounts payable | 47/48 | €441 | €0 | -€441 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €55,973 | €58,231 | +€2,258 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,017 | €3,094 | +€1,077 | +53.4% |
| Other operating charges | 640/8 | €7,054 | €2,302 | -€4,753 | -67.4% |
| Gross operating margin | 9900 | €71,534 | €61,346 | -€10,189 | -14.2% |
| Operating profit (loss) | 9901 | €6,490 | -€2,282 | -€8,771 | |
| Financial income | 75/76B | €731 | €0 | -€731 | -100% |
| Recurring financial income | 75 | €731 | €0 | -€731 | -100% |
| Financial charges | 65/66B | €1,178 | €1,103 | -€74 | -6.3% |
| Recurring financial charges | 65 | €1,178 | €1,103 | -€74 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €6,043 | -€3,385 | -€9,428 | |
| Income taxes | 67/77 | €2,922 | €1,313 | -€1,609 | -55.1% |
| Profit (loss) for the period | 9904 | €3,121 | -€4,698 | -€7,819 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,121 | -€4,698 | -€7,819 |
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 22 October 2026 via checked.be.