Oogtepunt: 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.
Oogtepunt
Largest movements
- Cash +€33,906
up €33,906 (+287.9%), from €11,776 to €45,683
mainly Net result for the year (+€70,745) and Tax, wage and social debts (+€17,857)
- Deferred charges and accrued income +€32,645
up €32,645 (+1324.2%), from €2,465 to €35,110
- Receivables within one year +€11,619
up €11,619 (+1216.6%), from €955 to €12,574
of which Other amounts receivable: +€11,239
- Reserves +€70,745
up €70,745 (+2566.7%), from €2,756 to €73,502
- Tax, wage and social debts +€17,857
up €17,857 (+1961.4%), from €910 to €18,767
- Other debts -€11,430
no longer reported in 2025 (was €11,430)
- Trade debts +€998
new in 2025: €998
- Gross operating margin +€85,844
up €85,844 (+2045.3%), from €4,197 to €90,041
- Taxes +€17,857
up €17,857 (+1961.4%), from €910 to €18,767
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 | €15,197 | €93,367 | +€78,170 | +514.4% |
| Current assets | 29/58 | €15,197 | €93,367 | +€78,170 | +514.4% |
| Amounts receivable within one year | 40/41 | €955 | €12,574 | +€11,619 | +1216.6% |
| Trade receivables | 40 | - | €380 | +€380 | |
| Other amounts receivable | 41 | €955 | €12,194 | +€11,239 | +1176.9% |
| Cash at bank and in hand | 54/58 | €11,776 | €45,683 | +€33,906 | +287.9% |
| Deferred charges and accrued income | 490/1 | €2,465 | €35,110 | +€32,645 | +1324.2% |
| Total equity and liabilities | 10/49 | €15,197 | €93,367 | +€78,170 | +514.4% |
| Equity | 10/15 | €2,856 | €73,602 | +€70,745 | +2476.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €2,756 | €73,502 | +€70,745 | +2566.7% |
| Distributable reserves | 133 | €2,756 | €73,502 | +€70,745 | +2566.7% |
| Amounts payable | 17/49 | €12,340 | €19,765 | +€7,425 | +60.2% |
| Amounts payable within one year | 42/48 | €12,340 | €19,765 | +€7,425 | +60.2% |
| Trade debts | 44 | - | €998 | +€998 | |
| Suppliers | 440/4 | - | €998 | +€998 | |
| Taxes, remuneration and social security | 45 | €910 | €18,767 | +€17,857 | +1961.4% |
| Taxes | 450/3 | €910 | €18,767 | +€17,857 | +1961.4% |
| Other amounts payable | 47/48 | €11,430 | - | -€11,430 | |
| Other operating charges | 640/8 | €513 | €457 | -€56 | -11.0% |
| Gross operating margin | 9900 | €4,197 | €90,041 | +€85,844 | +2045.3% |
| Operating profit (loss) | 9901 | €3,684 | €89,585 | +€85,901 | +2331.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18 | €73 | +€55 | +316.2% |
| Recurring financial charges | 65 | €18 | €73 | +€55 | +316.2% |
| Profit (loss) for the period before taxes | 9903 | €3,667 | €89,512 | +€85,846 | +2341.3% |
| Income taxes | 67/77 | €910 | €18,767 | +€17,857 | +1961.4% |
| Profit (loss) for the period | 9904 | €2,756 | €70,745 | +€67,989 | +2466.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,756 | €70,745 | +€67,989 | +2466.7% |
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 8 October 2026 via checked.be.