Oog Op: 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 Op
Largest movements
- Tangible fixed assets -€12,420
down €12,420 (-24.9%), from €49,866 to €37,446
of which Furniture and vehicles: -€11,764
- Cash -€6,479
down €6,479 (-63.9%), from €10,133 to €3,654
mainly Debts after one year (-€10,573) and Other debts (-€2,916)
- Deferred charges and accrued income -€2,789
down €2,789 (-100%), from €2,789 to €0
- Receivables within one year +€2,682
up €2,682 (+19.2%), from €13,960 to €16,642
of which Other amounts receivable: +€4,099
- Debts after one year -€10,573
down €10,573 (-30.7%), from €34,424 to €23,851
- Other debts -€2,916
down €2,916 (-11.2%), from €26,120 to €23,203
- Tax, wage and social debts -€2,473
down €2,473 (-31.3%), from €7,913 to €5,440
of which Remuneration and social security: -€1,446
- Profit (loss) carried forward -€1,822
down €1,822 (-32.3%), from -€5,641 to -€7,463
- Trade debts -€1,187
down €1,187 (-32.6%), from €3,646 to €2,458
- Other operating charges -€1,321
down €1,321 (-51.6%), from €2,561 to €1,240
- Taxes +€249
up €249 (+76.0%), from €328 to €577
- Depreciation +€193
up €193 (+1.6%), from €12,227 to €12,420
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 | €79,504 | €61,061 | -€18,443 | -23.2% |
| Fixed assets | 21/28 | €49,866 | €37,446 | -€12,420 | -24.9% |
| Tangible fixed assets | 22/27 | €49,866 | €37,446 | -€12,420 | -24.9% |
| Plant, machinery and equipment | 23 | €2,618 | €1,962 | -€656 | -25.1% |
| Furniture and vehicles | 24 | €47,248 | €35,484 | -€11,764 | -24.9% |
| Current assets | 29/58 | €29,638 | €23,615 | -€6,023 | -20.3% |
| Stocks and contracts in progress | 3 | €2,755 | €3,319 | +€564 | +20.5% |
| Stocks | 30/36 | €2,755 | €3,319 | +€564 | +20.5% |
| Amounts receivable within one year | 40/41 | €13,960 | €16,642 | +€2,682 | +19.2% |
| Trade receivables | 40 | €13,960 | €12,543 | -€1,417 | -10.2% |
| Other amounts receivable | 41 | €0 | €4,099 | +€4,099 | |
| Cash at bank and in hand | 54/58 | €10,133 | €3,654 | -€6,479 | -63.9% |
| Deferred charges and accrued income | 490/1 | €2,789 | €0 | -€2,789 | -100% |
| Total equity and liabilities | 10/49 | €79,504 | €61,061 | -€18,443 | -23.2% |
| Equity | 10/15 | -€2,641 | -€4,463 | -€1,822 | -69.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,641 | -€7,463 | -€1,822 | -32.3% |
| Amounts payable | 17/49 | €82,145 | €65,525 | -€16,620 | -20.2% |
| Amounts payable after more than one year | 17 | €34,424 | €23,851 | -€10,573 | -30.7% |
| Financial debts | 170/4 | €34,424 | €23,851 | -€10,573 | -30.7% |
| Amounts payable within one year | 42/48 | €47,721 | €41,674 | -€6,048 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €10,043 | €10,573 | +€530 | +5.3% |
| Trade debts | 44 | €3,646 | €2,458 | -€1,187 | -32.6% |
| Suppliers | 440/4 | €3,646 | €2,458 | -€1,187 | -32.6% |
| Taxes, remuneration and social security | 45 | €7,913 | €5,440 | -€2,473 | -31.3% |
| Taxes | 450/3 | €3,183 | €2,156 | -€1,027 | -32.3% |
| Remuneration and social security | 454/9 | €4,730 | €3,284 | -€1,446 | -30.6% |
| Other amounts payable | 47/48 | €26,120 | €23,203 | -€2,916 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,227 | €12,420 | +€193 | +1.6% |
| Other operating charges | 640/8 | €2,561 | €1,240 | -€1,321 | -51.6% |
| Gross operating margin | 9900 | €16,243 | €16,394 | +€151 | +0.9% |
| Operating profit (loss) | 9901 | €1,454 | €2,733 | +€1,279 | +88.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,073 | €3,979 | -€94 | -2.3% |
| Recurring financial charges | 65 | €4,073 | €3,979 | -€94 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,619 | -€1,246 | +€1,373 | +52.4% |
| Income taxes | 67/77 | €328 | €577 | +€249 | +76.0% |
| Profit (loss) for the period | 9904 | -€2,947 | -€1,822 | +€1,124 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,947 | -€1,822 | +€1,124 | +38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.