Oogarts Inge Leysen: what changed
Oogarts Inge Leysen
Largest movements
- Cash -€101,301
down €101,301 (-45.2%), from €224,116 to €122,814
mainly Contributions, distributions and other (-€201,678) and Other debts (-€22,441)
- Tangible fixed assets +€10,380
up €10,380 (+157%), from €6,596 to €16,976
of which Furniture and vehicles: +€9,572
- Deferred charges and accrued income +€4,168
up €4,168 (+28.5%), from €14,647 to €18,814
- Receivables within one year +€2,793
up €2,793 (+38.4%), from €7,265 to €10,057
- Reserves -€42,635
no longer reported in 2025 (was €42,635)
- Other debts -€22,441
down €22,441 (-13.7%), from €163,443 to €141,002
- Tax, wage and social debts -€17,433
down €17,433 (-69.0%), from €25,281 to €7,848
- Gross operating margin -€39,956
down €39,956 (-16.0%), from €249,486 to €209,529
- Taxes -€10,057
down €10,057 (-17.4%), from €57,703 to €47,645
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,123 | €169,162 | -€83,960 | -33.2% |
| Fixed assets | 21/28 | €7,096 | €17,476 | +€10,380 | +146% |
| Tangible fixed assets | 22/27 | €6,596 | €16,976 | +€10,380 | +157% |
| Plant, machinery and equipment | 23 | €556 | - | -€556 | |
| Furniture and vehicles | 24 | €579 | €10,150 | +€9,572 | +1,654% |
| Other tangible fixed assets | 26 | €5,461 | €6,826 | +€1,365 | +25.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €246,027 | €151,686 | -€94,341 | -38.3% |
| Amounts receivable within one year | 40/41 | €7,265 | €10,057 | +€2,793 | +38.4% |
| Other amounts receivable | 41 | €7,265 | €10,057 | +€2,793 | +38.4% |
| Cash at bank and in hand | 54/58 | €224,116 | €122,814 | -€101,301 | -45.2% |
| Deferred charges and accrued income | 490/1 | €14,647 | €18,814 | +€4,168 | +28.5% |
| Total equity and liabilities | 10/49 | €253,123 | €169,162 | -€83,960 | -33.2% |
| Equity | 10/15 | €61,235 | €18,600 | -€42,635 | -69.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,635 | - | -€42,635 | |
| Distributable reserves | 133 | €42,635 | - | -€42,635 | |
| Amounts payable | 17/49 | €191,887 | €150,562 | -€41,325 | -21.5% |
| Amounts payable within one year | 42/48 | €190,982 | €150,562 | -€40,420 | -21.2% |
| Financial debts | 43 | €801 | €25 | -€776 | -96.9% |
| Credit institutions | 430/8 | €801 | €25 | -€776 | -96.9% |
| Trade debts | 44 | €1,458 | €1,687 | +€230 | +15.7% |
| Suppliers | 440/4 | €1,458 | €1,687 | +€230 | +15.7% |
| Taxes, remuneration and social security | 45 | €25,281 | €7,848 | -€17,433 | -69.0% |
| Taxes | 450/3 | €25,281 | €7,848 | -€17,433 | -69.0% |
| Other amounts payable | 47/48 | €163,443 | €141,002 | -€22,441 | -13.7% |
| Accrued charges and deferred income | 492/3 | €905 | - | -€905 | |
| Non-recurring operating income | 76A | - | €1,608 | +€1,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,960 | €2,416 | +€457 | +23.3% |
| Other operating charges | 640/8 | €605 | €120 | -€485 | -80.2% |
| Gross operating margin | 9900 | €249,486 | €209,529 | -€39,956 | -16.0% |
| Operating profit (loss) | 9901 | €246,921 | €206,993 | -€39,928 | -16.2% |
| Financial income | 75/76B | €9 | €5 | -€5 | -50.2% |
| Recurring financial income | 75 | €9 | €5 | -€5 | -50.2% |
| Financial charges | 65/66B | €1,240 | €309 | -€931 | -75.1% |
| Recurring financial charges | 65 | €1,240 | €309 | -€931 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €245,690 | €206,688 | -€39,001 | -15.9% |
| Income taxes | 67/77 | €57,703 | €47,645 | -€10,057 | -17.4% |
| Profit (loss) for the period | 9904 | €187,987 | €159,043 | -€28,944 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,987 | €159,043 | -€28,944 | -15.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.