OOMS: 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.
OOMS
Largest movements
- Tangible fixed assets +€27,069
up €27,069 (+3,896%), from €695 to €27,764
of which Furniture and vehicles: +€27,069
- Receivables within one year +€22,562
up €22,562 (+106%), from €21,351 to €43,912
of which Trade receivables: +€17,196
- Cash -€16,874
down €16,874 (-68.9%), from €24,483 to €7,610
mainly Investment in fixed assets (net) (-€33,150) and Receivables within one year (-€22,562)
- Deferred charges and accrued income -€919
no longer reported in 2025 (was €919)
- Debts after one year +€14,303
new in 2025: €14,303
- Reserves +€8,216
up €8,216 (+21.8%), from €37,634 to €45,850
- Current portion of long-term debt +€8,146
new in 2025: €8,146
- Tax, wage and social debts +€2,435
up €2,435 (+194%), from €1,254 to €3,689
- Advances received -€1,600
no longer reported in 2025 (was €1,600)
- Gross operating margin +€16,597
up €16,597 (+448%), from €3,702 to €20,299
- Depreciation +€5,775
up €5,775 (+1,887%), from €306 to €6,081
- Taxes +€2,523
up €2,523 (+193%), from €1,307 to €3,830
- Write-downs +€1,102
new in 2025: €1,102
- Financial charges +€934
up €934 (+542%), from €172 to €1,107
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 | €47,448 | €79,286 | +€31,838 | +67.1% |
| Fixed assets | 21/28 | €695 | €27,764 | +€27,069 | +3,896% |
| Tangible fixed assets | 22/27 | €695 | €27,764 | +€27,069 | +3,896% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €695 | €27,764 | +€27,069 | +3,896% |
| Current assets | 29/58 | €46,753 | €51,522 | +€4,769 | +10.2% |
| Amounts receivable within one year | 40/41 | €21,351 | €43,912 | +€22,562 | +106% |
| Trade receivables | 40 | €7,493 | €24,689 | +€17,196 | +229% |
| Other amounts receivable | 41 | €13,857 | €19,224 | +€5,366 | +38.7% |
| Cash at bank and in hand | 54/58 | €24,483 | €7,610 | -€16,874 | -68.9% |
| Deferred charges and accrued income | 490/1 | €919 | - | -€919 | |
| Total equity and liabilities | 10/49 | €47,448 | €79,286 | +€31,838 | +67.1% |
| Equity | 10/15 | €43,834 | €52,050 | +€8,216 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,634 | €45,850 | +€8,216 | +21.8% |
| Distributable reserves | 133 | €37,634 | €45,850 | +€8,216 | +21.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,614 | €27,237 | +€23,622 | +654% |
| Amounts payable after more than one year | 17 | - | €14,303 | +€14,303 | |
| Financial debts | 170/4 | - | €14,303 | +€14,303 | |
| Amounts payable within one year | 42/48 | €3,614 | €12,933 | +€9,319 | +258% |
| Current portion of amounts payable after more than one year | 42 | - | €8,146 | +€8,146 | |
| Trade debts | 44 | €760 | €1,098 | +€337 | +44.4% |
| Suppliers | 440/4 | €760 | €1,098 | +€337 | +44.4% |
| Advances received on contracts in progress | 46 | €1,600 | - | -€1,600 | |
| Taxes, remuneration and social security | 45 | €1,254 | €3,689 | +€2,435 | +194% |
| Taxes | 450/3 | €1,254 | €3,689 | +€2,435 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €6,081 | +€5,775 | +1,887% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,102 | +€1,102 | |
| Other operating charges | 640/8 | €550 | €100 | -€450 | -81.8% |
| Gross operating margin | 9900 | €3,702 | €20,299 | +€16,597 | +448% |
| Operating profit (loss) | 9901 | €2,847 | €13,016 | +€10,170 | +357% |
| Financial income | 75/76B | €1,047 | €136 | -€911 | -87.0% |
| Recurring financial income | 75 | €1,047 | €136 | -€911 | -87.0% |
| Financial charges | 65/66B | €172 | €1,107 | +€934 | +542% |
| Recurring financial charges | 65 | €172 | €1,107 | +€934 | +542% |
| Profit (loss) for the period before taxes | 9903 | €3,722 | €12,046 | +€8,324 | +224% |
| Income taxes | 67/77 | €1,307 | €3,830 | +€2,523 | +193% |
| Profit (loss) for the period | 9904 | €2,415 | €8,216 | +€5,801 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €2,415 | €8,216 | +€5,801 | +240% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.