OOGA: 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.
OOGA
Largest movements
- Cash +€65,249
up €65,249 (+22.7%), from €287,486 to €352,735
mainly Net result for the year (+€81,308) and Depreciation (+€13,498)
- Tangible fixed assets -€13,498
down €13,498 (-28.9%), from €46,773 to €33,275
of which Furniture and vehicles: -€12,678
- Reserves +€81,300
up €81,300 (+30.2%), from €268,900 to €350,200
of which Distributable reserves: +€81,300
- Trade debts -€18,147
down €18,147 (-78.8%), from €23,037 to €4,890
- Staff costs -€54,588
down €54,588 (-31.7%), from €172,147 to €117,560
- Taxes +€14,039
up €14,039 (+75.7%), from €18,534 to €32,573
- Gross operating margin -€7,928
down €7,928 (-3.2%), from €251,613 to €243,685
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 | €352,971 | €407,400 | +€54,429 | +15.4% |
| Fixed assets | 21/28 | €46,778 | €33,280 | -€13,498 | -28.9% |
| Tangible fixed assets | 22/27 | €46,773 | €33,275 | -€13,498 | -28.9% |
| Plant, machinery and equipment | 23 | €821 | - | -€821 | |
| Furniture and vehicles | 24 | €45,953 | €33,275 | -€12,678 | -27.6% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €306,193 | €374,120 | +€67,927 | +22.2% |
| Amounts receivable within one year | 40/41 | €16,557 | €19,152 | +€2,595 | +15.7% |
| Trade receivables | 40 | €14,911 | €17,496 | +€2,585 | +17.3% |
| Other amounts receivable | 41 | €1,646 | €1,656 | +€10 | +0.6% |
| Cash at bank and in hand | 54/58 | €287,486 | €352,735 | +€65,249 | +22.7% |
| Deferred charges and accrued income | 490/1 | €2,149 | €2,232 | +€83 | +3.9% |
| Total equity and liabilities | 10/49 | €352,971 | €407,400 | +€54,429 | +15.4% |
| Equity | 10/15 | €283,283 | €364,591 | +€81,308 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €268,900 | €350,200 | +€81,300 | +30.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €267,040 | €348,340 | +€81,300 | +30.4% |
| Profit (loss) carried forward | 14 | €1,983 | €1,991 | +€8 | +0.4% |
| Amounts payable | 17/49 | €69,688 | €42,808 | -€26,879 | -38.6% |
| Amounts payable within one year | 42/48 | €67,468 | €42,808 | -€24,660 | -36.6% |
| Trade debts | 44 | €23,037 | €4,890 | -€18,147 | -78.8% |
| Suppliers | 440/4 | €23,037 | €4,890 | -€18,147 | -78.8% |
| Advances received on contracts in progress | 46 | €5,602 | €5,602 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,256 | €29,597 | -€2,659 | -8.2% |
| Taxes | 450/3 | €14,088 | €20,948 | +€6,860 | +48.7% |
| Remuneration and social security | 454/9 | €18,168 | €8,649 | -€9,519 | -52.4% |
| Other amounts payable | 47/48 | €6,574 | €2,720 | -€3,854 | -58.6% |
| Accrued charges and deferred income | 492/3 | €2,219 | - | -€2,219 | |
| Remuneration, social security and pensions | 62 | €172,147 | €117,560 | -€54,588 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,494 | €13,498 | +€4 | 0.0% |
| Other operating charges | 640/8 | €896 | €1,040 | +€144 | +16.1% |
| Gross operating margin | 9900 | €251,613 | €243,685 | -€7,928 | -3.2% |
| Operating profit (loss) | 9901 | €65,076 | €111,588 | +€46,511 | +71.5% |
| Financial income | 75/76B | €915 | €2,293 | +€1,378 | +150.7% |
| Recurring financial income | 75 | €915 | €2,293 | +€1,378 | +150.7% |
| Financial charges | 65/66B | €627 | €0 | -€627 | -100.0% |
| Recurring financial charges | 65 | €627 | €0 | -€627 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €65,364 | €113,881 | +€48,517 | +74.2% |
| Income taxes | 67/77 | €18,534 | €32,573 | +€14,039 | +75.7% |
| Profit (loss) for the period | 9904 | €46,830 | €81,308 | +€34,478 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,830 | €81,308 | +€34,478 | +73.6% |
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 9 October 2026 via checked.be.