Oolu: 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.
Oolu
Largest movements
- Current investments +€132,250
up €132,250 (+287.5%), from €46,000 to €178,250
- Cash -€92,970
down €92,970 (-79.3%), from €117,303 to €24,333
mainly Current investments (-€132,250) and Receivables after one year (-€20,000)
- Receivables after one year +€20,000
new in 2024: €20,000
- Deferred charges and accrued income +€12,256
up €12,256 (+553.9%), from €2,213 to €14,469
- Tangible fixed assets -€7,597
down €7,597 (-21.9%), from €34,710 to €27,113
of which Furniture and vehicles: -€3,843
- Reserves +€61,455
up €61,455 (+31.0%), from €198,013 to €259,468
- Tax, wage and social debts +€3,927
up €3,927 (+28.4%), from €13,824 to €17,751
of which Taxes: +€3,927
- Financial income +€2,834
up €2,834 (+499.3%), from €568 to €3,402
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,549 | €290,440 | +€63,891 | +28.2% |
| Fixed assets | 21/28 | €40,490 | €32,893 | -€7,597 | -18.8% |
| Tangible fixed assets | 22/27 | €34,710 | €27,113 | -€7,597 | -21.9% |
| Plant, machinery and equipment | 23 | €9,025 | €8,060 | -€965 | -10.7% |
| Furniture and vehicles | 24 | €7,743 | €3,900 | -€3,843 | -49.6% |
| Other tangible fixed assets | 26 | €17,941 | €15,152 | -€2,789 | -15.5% |
| Financial fixed assets | 28 | €5,780 | €5,780 | = | 0.0% |
| Current assets | 29/58 | €186,059 | €257,548 | +€71,489 | +38.4% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €20,544 | €20,496 | -€48 | -0.2% |
| Trade receivables | 40 | €19,786 | €20,490 | +€704 | +3.6% |
| Other amounts receivable | 41 | €758 | €6 | -€752 | -99.3% |
| Current investments | 50/53 | €46,000 | €178,250 | +€132,250 | +287.5% |
| Cash at bank and in hand | 54/58 | €117,303 | €24,333 | -€92,970 | -79.3% |
| Deferred charges and accrued income | 490/1 | €2,213 | €14,469 | +€12,256 | +553.9% |
| Total equity and liabilities | 10/49 | €226,549 | €290,440 | +€63,891 | +28.2% |
| Equity | 10/15 | €208,013 | €269,468 | +€61,455 | +29.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €198,013 | €259,468 | +€61,455 | +31.0% |
| Distributable reserves | 133 | €198,013 | €259,468 | +€61,455 | +31.0% |
| Amounts payable | 17/49 | €18,536 | €20,973 | +€2,437 | +13.1% |
| Amounts payable within one year | 42/48 | €18,536 | €20,973 | +€2,437 | +13.1% |
| Trade debts | 44 | €2,731 | €3,063 | +€331 | +12.1% |
| Suppliers | 440/4 | €2,731 | €3,063 | +€331 | +12.1% |
| Taxes, remuneration and social security | 45 | €13,824 | €17,751 | +€3,927 | +28.4% |
| Taxes | 450/3 | €10,799 | €14,726 | +€3,927 | +36.4% |
| Remuneration and social security | 454/9 | €3,025 | €3,025 | = | 0.0% |
| Other amounts payable | 47/48 | €1,981 | €159 | -€1,822 | -92.0% |
| Non-recurring operating income | 76A | - | €12,955 | +€12,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,629 | €7,597 | -€32 | -0.4% |
| Other operating charges | 640/8 | €1,136 | €1,265 | +€129 | +11.4% |
| Gross operating margin | 9900 | €92,354 | €92,027 | -€327 | -0.4% |
| Operating profit (loss) | 9901 | €83,589 | €83,164 | -€425 | -0.5% |
| Financial income | 75/76B | €568 | €3,402 | +€2,834 | +499.3% |
| Recurring financial income | 75 | €568 | €3,402 | +€2,834 | +499.3% |
| Financial charges | 65/66B | €404 | €927 | +€523 | +129.3% |
| Recurring financial charges | 65 | €404 | €927 | +€523 | +129.3% |
| Profit (loss) for the period before taxes | 9903 | €83,752 | €85,639 | +€1,887 | +2.3% |
| Income taxes | 67/77 | €23,677 | €24,184 | +€508 | +2.1% |
| Profit (loss) for the period | 9904 | €60,076 | €61,455 | +€1,379 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,076 | €61,455 | +€1,379 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.