Oogst: 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.
Oogst
Largest movements
- Tangible fixed assets -€5,741
down €5,741 (-12.5%), from €45,975 to €40,234
of which Other tangible fixed assets: -€4,537
- Receivables within one year -€4,655
down €4,655 (-35.3%), from €13,185 to €8,530
of which Trade receivables: -€3,920
- Cash +€2,457
up €2,457 (+19.3%), from €12,752 to €15,210
mainly Depreciation (+€5,741) and Receivables within one year (+€4,655)
- Stocks and contracts -€1,039
down €1,039 (-9.1%), from €11,413 to €10,375
- Deferred charges and accrued income -€943
no longer reported in 2025 (was €943)
- Trade debts -€7,675
down €7,675 (-62.4%), from €12,305 to €4,630
- Profit (loss) carried forward -€2,973
down €2,973 (-7.9%), from -€37,727 to -€40,700
- Tax, wage and social debts +€1,165
up €1,165 (+67.7%), from €1,720 to €2,885
of which Taxes: +€1,294
- Gross operating margin -€2,607
down €2,607 (-9.6%), from €27,192 to €24,585
- Financial charges -€501
down €501 (-23.4%), from €2,145 to €1,644
- Other operating charges -€458
down €458 (-46.8%), from €978 to €520
- Staff costs -€318
down €318 (-1.6%), from €19,973 to €19,655
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 | €87,868 | €77,948 | -€9,920 | -11.3% |
| Fixed assets | 21/28 | €49,575 | €43,834 | -€5,741 | -11.6% |
| Tangible fixed assets | 22/27 | €45,975 | €40,234 | -€5,741 | -12.5% |
| Plant, machinery and equipment | 23 | €8,128 | €7,137 | -€992 | -12.2% |
| Furniture and vehicles | 24 | €691 | €479 | -€212 | -30.7% |
| Other tangible fixed assets | 26 | €37,156 | €32,619 | -€4,537 | -12.2% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €38,293 | €34,114 | -€4,179 | -10.9% |
| Stocks and contracts in progress | 3 | €11,413 | €10,375 | -€1,039 | -9.1% |
| Stocks | 30/36 | €11,413 | €10,375 | -€1,039 | -9.1% |
| Amounts receivable within one year | 40/41 | €13,185 | €8,530 | -€4,655 | -35.3% |
| Trade receivables | 40 | €12,449 | €8,530 | -€3,920 | -31.5% |
| Other amounts receivable | 41 | €735 | - | -€735 | |
| Cash at bank and in hand | 54/58 | €12,752 | €15,210 | +€2,457 | +19.3% |
| Deferred charges and accrued income | 490/1 | €943 | - | -€943 | |
| Total equity and liabilities | 10/49 | €87,868 | €77,948 | -€9,920 | -11.3% |
| Equity | 10/15 | -€34,727 | -€37,700 | -€2,973 | -8.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,727 | -€40,700 | -€2,973 | -7.9% |
| Amounts payable | 17/49 | €122,595 | €115,648 | -€6,947 | -5.7% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,695 | €54,748 | -€6,947 | -11.3% |
| Trade debts | 44 | €12,305 | €4,630 | -€7,675 | -62.4% |
| Suppliers | 440/4 | €12,305 | €4,630 | -€7,675 | -62.4% |
| Taxes, remuneration and social security | 45 | €1,720 | €2,885 | +€1,165 | +67.7% |
| Taxes | 450/3 | €105 | €1,400 | +€1,294 | +1229.3% |
| Remuneration and social security | 454/9 | €1,615 | €1,485 | -€129 | -8.0% |
| Other amounts payable | 47/48 | €47,670 | €47,233 | -€437 | -0.9% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €19,973 | €19,655 | -€318 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,741 | €5,741 | -€0 | 0.0% |
| Other operating charges | 640/8 | €978 | €520 | -€458 | -46.8% |
| Gross operating margin | 9900 | €27,192 | €24,585 | -€2,607 | -9.6% |
| Operating profit (loss) | 9901 | €500 | -€1,331 | -€1,831 | |
| Financial income | 75/76B | €20 | €1 | -€19 | -94.3% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -94.3% |
| Financial charges | 65/66B | €2,145 | €1,644 | -€501 | -23.4% |
| Recurring financial charges | 65 | €2,145 | €1,644 | -€501 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,625 | -€2,973 | -€1,348 | -83.0% |
| Profit (loss) for the period | 9904 | -€1,625 | -€2,973 | -€1,348 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,625 | -€2,973 | -€1,348 | -83.0% |
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 4 October 2026 via checked.be.