OOLS: 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.
OOLS
Largest movements
- Tangible fixed assets +€38,136
up €38,136 (+135%), from €28,352 to €66,488
of which Furniture and vehicles: +€24,711
- Stocks and contracts +€14,599
up €14,599 (+28.8%), from €50,618 to €65,217
- Cash +€10,082
up €10,082 (+66.0%), from €15,275 to €25,357
mainly Trade debts (+€99,707) and Current portion of long-term debt (+€35,000)
- Receivables within one year +€5,543
up €5,543 (+66.8%), from €8,302 to €13,845
of which Trade receivables: +€8,106
- Deferred charges and accrued income -€2,889
down €2,889 (-26.9%), from €10,737 to €7,848
- Trade debts +€99,707
up €99,707 (+173%), from €57,486 to €157,193
- Profit (loss) carried forward -€94,200
down €94,200 (-647%), from -€14,557 to -€108,757
- Current portion of long-term debt +€35,000
new in 2023: €35,000
- Tax, wage and social debts +€32,920
up €32,920 (+125%), from €26,267 to €59,187
of which Remuneration and social security: +€16,934
- Other debts -€8,298
down €8,298 (-66.5%), from €12,480 to €4,182
- Gross operating margin -€86,159
down €86,159 (-16.2%), from €532,804 to €446,645
- Depreciation +€10,017
up €10,017 (+63.1%), from €15,870 to €25,887
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,075 | €179,205 | +€65,130 | +57.1% |
| Formation expenses | 20 | €792 | €450 | -€342 | -43.2% |
| Fixed assets | 21/28 | €28,352 | €66,488 | +€38,136 | +135% |
| Tangible fixed assets | 22/27 | €28,352 | €66,488 | +€38,136 | +135% |
| Plant, machinery and equipment | 23 | €17,179 | €27,223 | +€10,044 | +58.5% |
| Furniture and vehicles | 24 | €3,296 | €28,007 | +€24,711 | +750% |
| Other tangible fixed assets | 26 | €7,877 | €11,258 | +€3,381 | +42.9% |
| Current assets | 29/58 | €84,932 | €112,267 | +€27,335 | +32.2% |
| Stocks and contracts in progress | 3 | €50,618 | €65,217 | +€14,599 | +28.8% |
| Stocks | 30/36 | €50,618 | €65,217 | +€14,599 | +28.8% |
| Amounts receivable within one year | 40/41 | €8,302 | €13,845 | +€5,543 | +66.8% |
| Trade receivables | 40 | €5,339 | €13,445 | +€8,106 | +152% |
| Other amounts receivable | 41 | €2,963 | €400 | -€2,563 | -86.5% |
| Cash at bank and in hand | 54/58 | €15,275 | €25,357 | +€10,082 | +66.0% |
| Deferred charges and accrued income | 490/1 | €10,737 | €7,848 | -€2,889 | -26.9% |
| Total equity and liabilities | 10/49 | €114,075 | €179,205 | +€65,130 | +57.1% |
| Equity | 10/15 | €17,843 | -€76,357 | -€94,200 | |
| Contributions | 10/11 | €32,400 | €32,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,557 | -€108,757 | -€94,200 | -647% |
| Amounts payable | 17/49 | €96,233 | €255,562 | +€159,329 | +166% |
| Amounts payable within one year | 42/48 | €96,233 | €255,562 | +€159,329 | +166% |
| Current portion of amounts payable after more than one year | 42 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €57,486 | €157,193 | +€99,707 | +173% |
| Suppliers | 440/4 | €57,486 | €157,193 | +€99,707 | +173% |
| Taxes, remuneration and social security | 45 | €26,267 | €59,187 | +€32,920 | +125% |
| Taxes | 450/3 | €95 | €16,081 | +€15,986 | +16,865% |
| Remuneration and social security | 454/9 | €26,172 | €43,106 | +€16,934 | +64.7% |
| Other amounts payable | 47/48 | €12,480 | €4,182 | -€8,298 | -66.5% |
| Non-recurring operating income | 76A | €704 | - | -€704 | |
| Remuneration, social security and pensions | 62 | €507,472 | €503,651 | -€3,821 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,870 | €25,887 | +€10,017 | +63.1% |
| Other operating charges | 640/8 | €4,011 | €4,161 | +€150 | +3.7% |
| Gross operating margin | 9900 | €532,804 | €446,645 | -€86,159 | -16.2% |
| Operating profit (loss) | 9901 | €5,451 | -€87,054 | -€92,505 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €4,834 | €7,146 | +€2,312 | +47.8% |
| Recurring financial charges | 65 | €4,528 | €4,169 | -€359 | -7.9% |
| Non-recurring financial charges | 66B | €306 | €2,977 | +€2,671 | +872% |
| Profit (loss) for the period before taxes | 9903 | €639 | -€94,200 | -€94,839 | |
| Profit (loss) for the period | 9904 | €639 | -€94,200 | -€94,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €639 | -€94,200 | -€94,839 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.