Oog en Uur: 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 en Uur
Largest movements
- Tangible fixed assets -€82,669
down €82,669 (-9.3%), from €893,200 to €810,530
of which Land and buildings: -€75,623
- Cash +€59,882
up €59,882 (+107%), from €55,717 to €115,599
mainly Depreciation (+€97,788) and Trade debts (+€46,735)
- Stocks and contracts +€21,027
up €21,027 (+9.9%), from €212,965 to €233,992
- Receivables within one year -€15,560
down €15,560 (-55.9%), from €27,854 to €12,294
of which Other amounts receivable: -€8,724
- Debts after one year -€74,495
down €74,495 (-12.4%), from €598,655 to €524,160
- Trade debts +€46,735
up €46,735 (+729%), from €6,414 to €53,149
- Gross operating margin +€33,246
up €33,246 (+27.7%), from €119,859 to €153,106
- Depreciation +€30,096
up €30,096 (+44.5%), from €67,692 to €97,788
- Financial charges +€4,927
up €4,927 (+24.9%), from €19,756 to €24,683
- Staff costs +€3,747
up €3,747 (+20.2%), from €18,569 to €22,316
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 | €1,189,736 | €1,173,880 | -€15,856 | -1.3% |
| Fixed assets | 21/28 | €893,200 | €810,530 | -€82,669 | -9.3% |
| Tangible fixed assets | 22/27 | €893,200 | €810,530 | -€82,669 | -9.3% |
| Land and buildings | 22 | €864,315 | €788,692 | -€75,623 | -8.7% |
| Plant, machinery and equipment | 23 | €27,470 | €20,928 | -€6,542 | -23.8% |
| Furniture and vehicles | 24 | €1,414 | €910 | -€504 | -35.7% |
| Current assets | 29/58 | €296,537 | €363,350 | +€66,813 | +22.5% |
| Stocks and contracts in progress | 3 | €212,965 | €233,992 | +€21,027 | +9.9% |
| Stocks | 30/36 | €212,965 | €233,992 | +€21,027 | +9.9% |
| Amounts receivable within one year | 40/41 | €27,854 | €12,294 | -€15,560 | -55.9% |
| Trade receivables | 40 | €8,817 | €1,981 | -€6,836 | -77.5% |
| Other amounts receivable | 41 | €19,037 | €10,313 | -€8,724 | -45.8% |
| Cash at bank and in hand | 54/58 | €55,717 | €115,599 | +€59,882 | +107% |
| Deferred charges and accrued income | 490/1 | - | €1,465 | +€1,465 | |
| Total equity and liabilities | 10/49 | €1,189,736 | €1,173,880 | -€15,856 | -1.3% |
| Equity | 10/15 | €506,143 | €512,896 | +€6,753 | +1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €430,875 | €430,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,702 | €36,702 | = | 0.0% |
| Distributable reserves | 133 | €387,973 | €387,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,268 | €20,021 | +€6,753 | +50.9% |
| Amounts payable | 17/49 | €683,593 | €660,984 | -€22,609 | -3.3% |
| Amounts payable after more than one year | 17 | €598,655 | €524,160 | -€74,495 | -12.4% |
| Financial debts | 170/4 | €598,655 | €524,160 | -€74,495 | -12.4% |
| Amounts payable within one year | 42/48 | €84,938 | €136,824 | +€51,886 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €57,531 | €59,941 | +€2,410 | +4.2% |
| Trade debts | 44 | €6,414 | €53,149 | +€46,735 | +729% |
| Suppliers | 440/4 | €6,414 | €53,149 | +€46,735 | +729% |
| Taxes, remuneration and social security | 45 | €9,122 | €9,170 | +€48 | +0.5% |
| Taxes | 450/3 | €7,510 | €7,146 | -€364 | -4.8% |
| Remuneration and social security | 454/9 | €1,612 | €2,024 | +€411 | +25.5% |
| Other amounts payable | 47/48 | €11,871 | €14,563 | +€2,692 | +22.7% |
| Non-recurring operating income | 76A | €3,351 | €5,060 | +€1,709 | +51.0% |
| Remuneration, social security and pensions | 62 | €18,569 | €22,316 | +€3,747 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,692 | €97,788 | +€30,096 | +44.5% |
| Other operating charges | 640/8 | €2,882 | €2,779 | -€103 | -3.6% |
| Gross operating margin | 9900 | €119,859 | €153,106 | +€33,246 | +27.7% |
| Operating profit (loss) | 9901 | €30,717 | €30,223 | -€494 | -1.6% |
| Financial income | 75/76B | €853 | €1,214 | +€361 | +42.3% |
| Recurring financial income | 75 | €853 | €1,214 | +€361 | +42.3% |
| Financial charges | 65/66B | €19,756 | €24,683 | +€4,927 | +24.9% |
| Recurring financial charges | 65 | €19,756 | €24,683 | +€4,927 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €11,813 | €6,753 | -€5,060 | -42.8% |
| Profit (loss) for the period | 9904 | €11,813 | €6,753 | -€5,060 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,813 | €6,753 | -€5,060 | -42.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.