OOMPAH BEAT: 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.
OOMPAH BEAT
Largest movements
- Cash +€5,518
up €5,518 (+50.3%), from €10,978 to €16,496
mainly Other debts (+€2,252) and Net result for the year (+€1,706)
- Other debts +€2,252
up €2,252 (+7.0%), from €32,171 to €34,423
- Profit (loss) carried forward +€1,706
up €1,706 (+5.8%), from -€29,331 to -€27,625
- Tax, wage and social debts +€1,050
up €1,050 (+85.3%), from €1,231 to €2,280
- Trade debts +€432
up €432 (+706%), from €61 to €493
- Gross operating margin +€2,247
up €2,247, from -€64 to €2,183
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation -€149
down €149 (-32.9%), from €453 to €304
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 | €11,321 | €16,760 | +€5,439 | +48.0% |
| Fixed assets | 21/28 | €342 | €264 | -€79 | -23.0% |
| Tangible fixed assets | 22/27 | €342 | €264 | -€79 | -23.0% |
| Plant, machinery and equipment | 23 | €133 | - | -€133 | |
| Furniture and vehicles | 24 | €209 | €264 | +€55 | +26.1% |
| Current assets | 29/58 | €10,978 | €16,496 | +€5,518 | +50.3% |
| Cash at bank and in hand | 54/58 | €10,978 | €16,496 | +€5,518 | +50.3% |
| Total equity and liabilities | 10/49 | €11,321 | €16,760 | +€5,439 | +48.0% |
| Equity | 10/15 | -€22,142 | -€20,436 | +€1,706 | +7.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €992 | €992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €992 | €992 | = | 0.0% |
| Legal reserve | 130 | €992 | €992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,331 | -€27,625 | +€1,706 | +5.8% |
| Amounts payable | 17/49 | €33,462 | €37,196 | +€3,733 | +11.2% |
| Amounts payable within one year | 42/48 | €33,462 | €37,196 | +€3,733 | +11.2% |
| Trade debts | 44 | €61 | €493 | +€432 | +706% |
| Suppliers | 440/4 | €61 | €493 | +€432 | +706% |
| Taxes, remuneration and social security | 45 | €1,231 | €2,280 | +€1,050 | +85.3% |
| Taxes | 450/3 | €1,231 | €2,280 | +€1,050 | +85.3% |
| Other amounts payable | 47/48 | €32,171 | €34,423 | +€2,252 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €304 | -€149 | -32.9% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€64 | €2,183 | +€2,247 | |
| Operating profit (loss) | 9901 | -€904 | €1,880 | +€2,784 | |
| Financial charges | 65/66B | €163 | €174 | +€11 | +6.5% |
| Recurring financial charges | 65 | €163 | €174 | +€11 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,067 | €1,706 | +€2,773 | |
| Profit (loss) for the period | 9904 | -€1,067 | €1,706 | +€2,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,067 | €1,706 | +€2,773 |
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 18 October 2026 via checked.be.