OOGSTTAFEL: 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.
OOGSTTAFEL
Largest movements
- Cash +€22,099
up €22,099 (+27.9%), from €79,335 to €101,433
mainly Net result for the year (+€28,701) and Tax, wage and social debts (+€8,720)
- Receivables within one year +€4,155
up €4,155 (+53.3%), from €7,795 to €11,949
of which Trade receivables: +€4,110
- Tangible fixed assets -€3,005
down €3,005 (-7.7%), from €39,079 to €36,074
of which Furniture and vehicles: -€2,000
- Deferred charges and accrued income +€1,807
up €1,807 (+245%), from €739 to €2,546
- Profit (loss) carried forward +€28,701
up €28,701 (+59.2%), from €48,469 to €77,171
- Accrued charges and deferred income -€14,684
down €14,684 (-68.5%), from €21,429 to €6,744
- Tax, wage and social debts +€8,720
up €8,720 (+54.8%), from €15,921 to €24,641
of which Taxes: +€8,688
- Other debts +€7,150
up €7,150 (+32.7%), from €21,840 to €28,990
- Trade debts -€2,489
down €2,489 (-52.6%), from €4,735 to €2,246
- Depreciation +€2,292
up €2,292 (+38.5%), from €5,958 to €8,251
- Financial charges +€834
up €834 (+206%), from €405 to €1,239
- Taxes -€688
down €688 (-7.9%), from €8,673 to €7,985
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 | €126,946 | €152,002 | +€25,056 | +19.7% |
| Fixed assets | 21/28 | €39,079 | €36,074 | -€3,005 | -7.7% |
| Tangible fixed assets | 22/27 | €39,079 | €36,074 | -€3,005 | -7.7% |
| Land and buildings | 22 | €1,532 | €1,357 | -€175 | -11.4% |
| Plant, machinery and equipment | 23 | €7,871 | €7,042 | -€830 | -10.5% |
| Furniture and vehicles | 24 | €29,675 | €27,676 | -€2,000 | -6.7% |
| Current assets | 29/58 | €87,868 | €115,928 | +€28,060 | +31.9% |
| Amounts receivable within one year | 40/41 | €7,795 | €11,949 | +€4,155 | +53.3% |
| Trade receivables | 40 | €7,753 | €11,863 | +€4,110 | +53.0% |
| Other amounts receivable | 41 | €42 | €87 | +€45 | +106% |
| Cash at bank and in hand | 54/58 | €79,335 | €101,433 | +€22,099 | +27.9% |
| Deferred charges and accrued income | 490/1 | €739 | €2,546 | +€1,807 | +245% |
| Total equity and liabilities | 10/49 | €126,946 | €152,002 | +€25,056 | +19.7% |
| Equity | 10/15 | €51,469 | €80,171 | +€28,701 | +55.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,469 | €77,171 | +€28,701 | +59.2% |
| Amounts payable | 17/49 | €75,477 | €71,831 | -€3,646 | -4.8% |
| Amounts payable after more than one year | 17 | €9,210 | €6,772 | -€2,438 | -26.5% |
| Financial debts | 170/4 | €9,210 | €6,772 | -€2,438 | -26.5% |
| Amounts payable within one year | 42/48 | €44,839 | €58,315 | +€13,477 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €2,342 | €2,438 | +€96 | +4.1% |
| Trade debts | 44 | €4,735 | €2,246 | -€2,489 | -52.6% |
| Suppliers | 440/4 | €4,735 | €2,246 | -€2,489 | -52.6% |
| Taxes, remuneration and social security | 45 | €15,921 | €24,641 | +€8,720 | +54.8% |
| Taxes | 450/3 | €12,570 | €21,258 | +€8,688 | +69.1% |
| Remuneration and social security | 454/9 | €3,351 | €3,384 | +€32 | +1.0% |
| Other amounts payable | 47/48 | €21,840 | €28,990 | +€7,150 | +32.7% |
| Accrued charges and deferred income | 492/3 | €21,429 | €6,744 | -€14,684 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,958 | €8,251 | +€2,292 | +38.5% |
| Other operating charges | 640/8 | €516 | €871 | +€355 | +68.7% |
| Gross operating margin | 9900 | €46,295 | €46,564 | +€268 | +0.6% |
| Operating profit (loss) | 9901 | €39,820 | €37,441 | -€2,379 | -6.0% |
| Financial income | 75/76B | €32 | €484 | +€453 | +1,434% |
| Recurring financial income | 75 | €32 | €484 | +€453 | +1,434% |
| Financial charges | 65/66B | €405 | €1,239 | +€834 | +206% |
| Recurring financial charges | 65 | €405 | €1,239 | +€834 | +206% |
| Profit (loss) for the period before taxes | 9903 | €39,446 | €36,686 | -€2,760 | -7.0% |
| Income taxes | 67/77 | €8,673 | €7,985 | -€688 | -7.9% |
| Profit (loss) for the period | 9904 | €30,774 | €28,701 | -€2,072 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,774 | €28,701 | -€2,072 | -6.7% |
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 21 October 2026 via checked.be.