OoM-project: 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.
OoM-project
Largest movements
- Tangible fixed assets +€30,589
up €30,589 (+72.1%), from €42,403 to €72,992
of which Furniture and vehicles: +€30,656
- Cash +€8,088
up €8,088 (+5.6%), from €144,356 to €152,444
mainly Other debts (+€177,773) and Net result for the year (+€74,376)
- Deferred charges and accrued income +€4,080
up €4,080 (+476%), from €856 to €4,937
- Receivables within one year -€3,685
down €3,685 (-99.8%), from €3,692 to €7
of which Trade receivables: -€3,685
- Other debts +€177,773
up €177,773 (+66,274%), from €268 to €178,041
- Reserves -€121,000
down €121,000 (-76.6%), from €158,000 to €37,000
- Current portion of long-term debt -€9,269
down €9,269 (-91.4%), from €10,138 to €869
- Tax, wage and social debts -€6,241
down €6,241 (-37.7%), from €16,539 to €10,298
of which Taxes: -€6,425
- Gross operating margin -€9,411
down €9,411 (-7.9%), from €118,504 to €109,094
- Taxes -€2,241
down €2,241 (-10.8%), from €20,695 to €18,454
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 | €191,708 | €230,780 | +€39,072 | +20.4% |
| Fixed assets | 21/28 | €42,803 | €73,392 | +€30,589 | +71.5% |
| Tangible fixed assets | 22/27 | €42,403 | €72,992 | +€30,589 | +72.1% |
| Plant, machinery and equipment | 23 | €242 | €176 | -€66 | -27.3% |
| Furniture and vehicles | 24 | €42,161 | €72,816 | +€30,656 | +72.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €148,905 | €157,388 | +€8,483 | +5.7% |
| Amounts receivable within one year | 40/41 | €3,692 | €7 | -€3,685 | -99.8% |
| Trade receivables | 40 | €3,685 | €0 | -€3,685 | -100% |
| Other amounts receivable | 41 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,356 | €152,444 | +€8,088 | +5.6% |
| Deferred charges and accrued income | 490/1 | €856 | €4,937 | +€4,080 | +476% |
| Total equity and liabilities | 10/49 | €191,708 | €230,780 | +€39,072 | +20.4% |
| Equity | 10/15 | €162,841 | €41,217 | -€121,624 | -74.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €158,000 | €37,000 | -€121,000 | -76.6% |
| Distributable reserves | 133 | €158,000 | €37,000 | -€121,000 | -76.6% |
| Profit (loss) carried forward | 14 | €841 | €217 | -€624 | -74.2% |
| Amounts payable | 17/49 | €28,867 | €189,563 | +€160,696 | +557% |
| Amounts payable after more than one year | 17 | €869 | €0 | -€869 | -100% |
| Financial debts | 170/4 | €869 | €0 | -€869 | -100% |
| Amounts payable within one year | 42/48 | €27,127 | €189,563 | +€162,436 | +599% |
| Current portion of amounts payable after more than one year | 42 | €10,138 | €869 | -€9,269 | -91.4% |
| Trade debts | 44 | €182 | €354 | +€173 | +95.2% |
| Suppliers | 440/4 | €182 | €354 | +€173 | +95.2% |
| Taxes, remuneration and social security | 45 | €16,539 | €10,298 | -€6,241 | -37.7% |
| Taxes | 450/3 | €16,539 | €10,114 | -€6,425 | -38.8% |
| Remuneration and social security | 454/9 | €0 | €184 | +€184 | |
| Other amounts payable | 47/48 | €268 | €178,041 | +€177,773 | +66,274% |
| Accrued charges and deferred income | 492/3 | €870 | €0 | -€870 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,855 | €14,873 | +€1,018 | +7.3% |
| Other operating charges | 640/8 | €384 | €888 | +€504 | +131% |
| Gross operating margin | 9900 | €118,504 | €109,094 | -€9,411 | -7.9% |
| Operating profit (loss) | 9901 | €104,265 | €93,333 | -€10,933 | -10.5% |
| Financial income | 75/76B | €847 | €0 | -€847 | -100.0% |
| Recurring financial income | 75 | €847 | €0 | -€847 | -100.0% |
| Financial charges | 65/66B | €1,027 | €502 | -€525 | -51.1% |
| Recurring financial charges | 65 | €1,027 | €502 | -€525 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €104,085 | €92,830 | -€11,255 | -10.8% |
| Income taxes | 67/77 | €20,695 | €18,454 | -€2,241 | -10.8% |
| Profit (loss) for the period | 9904 | €83,390 | €74,376 | -€9,013 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,390 | €74,376 | -€9,013 | -10.8% |
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 31 October 2026 via checked.be.