Oogarts Aerts Andreas: 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.
Oogarts Aerts Andreas
Largest movements
- Cash +€125,875
up €125,875 (+67.8%), from €185,608 to €311,483
mainly Net result for the year (+€475,149) and Current investments (+€105,221)
- Current investments -€105,221
down €105,221 (-45.4%), from €231,960 to €126,739
- Deferred charges and accrued income -€42,189
down €42,189 (-18.8%), from €224,572 to €182,383
- Other debts -€45,416
down €45,416 (-16.3%), from €278,380 to €232,964
- Accrued charges and deferred income -€43,783
down €43,783 (-100%), from €43,783 to €0
- Reserves +€34,142
up €34,142 (+12.9%), from €264,536 to €298,678
- Tax, wage and social debts +€27,233
up €27,233 (+48.7%), from €55,874 to €83,107
of which Taxes: +€26,983
- Trade debts +€19,961
up €19,961 (+1,063%), from €1,879 to €21,840
- Depreciation -€10,700
down €10,700 (-76.5%), from €13,987 to €3,287
- Financial income +€8,801
up €8,801 (+234%), from €3,759 to €12,560
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 | €667,411 | €642,589 | -€24,822 | -3.7% |
| Fixed assets | 21/28 | €25,272 | €21,985 | -€3,287 | -13.0% |
| Tangible fixed assets | 22/27 | €25,272 | €21,985 | -€3,287 | -13.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,836 | €2,970 | -€867 | -22.6% |
| Other tangible fixed assets | 26 | €21,435 | €19,015 | -€2,420 | -11.3% |
| Current assets | 29/58 | €642,140 | €620,605 | -€21,535 | -3.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €231,960 | €126,739 | -€105,221 | -45.4% |
| Cash at bank and in hand | 54/58 | €185,608 | €311,483 | +€125,875 | +67.8% |
| Deferred charges and accrued income | 490/1 | €224,572 | €182,383 | -€42,189 | -18.8% |
| Total equity and liabilities | 10/49 | €667,411 | €642,589 | -€24,822 | -3.7% |
| Equity | 10/15 | €270,536 | €304,678 | +€34,142 | +12.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €264,536 | €298,678 | +€34,142 | +12.9% |
| Distributable reserves | 133 | €264,536 | €298,678 | +€34,142 | +12.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €396,875 | €337,911 | -€58,964 | -14.9% |
| Amounts payable within one year | 42/48 | €353,092 | €337,911 | -€15,181 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €16,959 | €0 | -€16,959 | -100% |
| Credit institutions | 430/8 | €16,959 | €0 | -€16,959 | -100% |
| Trade debts | 44 | €1,879 | €21,840 | +€19,961 | +1,063% |
| Suppliers | 440/4 | €1,879 | €21,840 | +€19,961 | +1,063% |
| Taxes, remuneration and social security | 45 | €55,874 | €83,107 | +€27,233 | +48.7% |
| Taxes | 450/3 | €53,374 | €80,357 | +€26,983 | +50.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,750 | +€250 | +10.0% |
| Other amounts payable | 47/48 | €278,380 | €232,964 | -€45,416 | -16.3% |
| Accrued charges and deferred income | 492/3 | €43,783 | €0 | -€43,783 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,987 | €3,287 | -€10,700 | -76.5% |
| Other operating charges | 640/8 | €1,774 | €1,155 | -€619 | -34.9% |
| Gross operating margin | 9900 | €627,874 | €627,957 | +€83 | 0.0% |
| Operating profit (loss) | 9901 | €612,114 | €623,515 | +€11,401 | +1.9% |
| Financial income | 75/76B | €3,759 | €12,560 | +€8,801 | +234% |
| Recurring financial income | 75 | €3,759 | €12,560 | +€8,801 | +234% |
| Financial charges | 65/66B | €5,354 | €5,430 | +€76 | +1.4% |
| Recurring financial charges | 65 | €5,354 | €5,430 | +€76 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €610,519 | €630,645 | +€20,127 | +3.3% |
| Income taxes | 67/77 | €150,411 | €155,496 | +€5,085 | +3.4% |
| Profit (loss) for the period | 9904 | €460,108 | €475,149 | +€15,041 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €460,108 | €475,149 | +€15,041 | +3.3% |
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 1 November 2026 via checked.be.