OOGCAS: what changed
Two fiscal 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.
OOGCAS
Largest movements
- Cash +€95,383
up €95,383 (+1933.6%), from €4,933 to €100,316
mainly Net result for the year (+€140,828) and Tax, wage and social debts (+€42,495)
- Current investments +€54,281
new in 2025: €54,281
- Deferred charges and accrued income +€20,011
up €20,011 (+962.5%), from €2,079 to €22,090
- Tangible fixed assets +€3,025
up €3,025 (+383.3%), from €789 to €3,814
- Profit (loss) carried forward +€140,828
up €140,828, from -€2,723 to €138,105
- Tax, wage and social debts +€42,495
new in 2025: €42,495
- Other debts -€6,618
down €6,618 (-100.0%), from €6,618 to €0
- Accrued charges and deferred income -€2,852
down €2,852 (-100.0%), from €2,852 to €0
- Gross operating margin +€187,019
up €187,019, from -€2,640 to €184,380
- Taxes +€42,502
new in 2025: €42,502
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 | €7,801 | €181,188 | +€173,387 | +2222.6% |
| Fixed assets | 21/28 | €789 | €3,814 | +€3,025 | +383.3% |
| Tangible fixed assets | 22/27 | €789 | €3,814 | +€3,025 | +383.3% |
| Furniture and vehicles | 24 | €789 | €3,814 | +€3,025 | +383.3% |
| Current assets | 29/58 | €7,012 | €177,374 | +€170,362 | +2429.6% |
| Amounts receivable within one year | 40/41 | - | €686 | +€686 | |
| Other amounts receivable | 41 | - | €686 | +€686 | |
| Current investments | 50/53 | - | €54,281 | +€54,281 | |
| Cash at bank and in hand | 54/58 | €4,933 | €100,316 | +€95,383 | +1933.6% |
| Deferred charges and accrued income | 490/1 | €2,079 | €22,090 | +€20,011 | +962.5% |
| Total equity and liabilities | 10/49 | €7,801 | €181,188 | +€173,387 | +2222.6% |
| Equity | 10/15 | -€2,623 | €138,205 | +€140,828 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,723 | €138,105 | +€140,828 | |
| Amounts payable | 17/49 | €10,424 | €42,983 | +€32,559 | +312.3% |
| Amounts payable within one year | 42/48 | €7,572 | €42,983 | +€35,411 | +467.6% |
| Trade debts | 44 | €954 | €488 | -€466 | -48.8% |
| Suppliers | 440/4 | €954 | €488 | -€466 | -48.8% |
| Taxes, remuneration and social security | 45 | - | €42,495 | +€42,495 | |
| Taxes | 450/3 | - | €42,495 | +€42,495 | |
| Other amounts payable | 47/48 | €6,618 | €0 | -€6,618 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,852 | €0 | -€2,852 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €899 | +€829 | +1188.0% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | -€2,640 | €184,380 | +€187,019 | |
| Operating profit (loss) | 9901 | -€2,710 | €183,352 | +€186,062 | |
| Financial income | 75/76B | €0 | €22 | +€22 | +44820.0% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +44820.0% |
| Financial charges | 65/66B | €14 | €45 | +€32 | +233.3% |
| Recurring financial charges | 65 | €14 | €45 | +€32 | +233.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,723 | €183,330 | +€186,053 | |
| Income taxes | 67/77 | - | €42,502 | +€42,502 | |
| Profit (loss) for the period | 9904 | -€2,723 | €140,828 | +€143,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,723 | €140,828 | +€143,551 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.