OONA & BROERS: 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.
OONA & BROERS
Largest movements
- Cash -€28,263
no longer reported in 2025 (was €28,263)
mainly Net result for the year (-€28,663) and Investment in fixed assets (net) (-€10,212)
- Tangible fixed assets +€8,576
new in 2025: €8,576
- Stocks and contracts +€2,000
new in 2025: €2,000
- Profit (loss) carried forward -€28,663
down €28,663, from €8,545 to -€20,118
- Other debts +€10,976
new in 2025: €10,976
- Purchases and services +€13,051
up €13,051 (+23.9%), from €54,661 to €67,712
- Gross operating margin -€9,352
down €9,352 (-73.8%), from €12,665 to €3,313
- Staff costs +€6,268
up €6,268 (+27.1%), from €23,144 to €29,412
- Turnover +€3,699
up €3,699 (+5.5%), from €67,326 to €71,025
- Depreciation -€2,864
down €2,864 (-63.6%), from €4,500 to €1,636
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 | €28,263 | €10,576 | -€17,687 | -62.6% |
| Fixed assets | 21/28 | - | €8,576 | +€8,576 | |
| Tangible fixed assets | 22/27 | - | €8,576 | +€8,576 | |
| Plant, machinery and equipment | 23 | - | €8,576 | +€8,576 | |
| Current assets | 29/58 | €28,263 | €2,000 | -€26,263 | -92.9% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €28,263 | - | -€28,263 | |
| Total equity and liabilities | 10/49 | €28,263 | €10,576 | -€17,687 | -62.6% |
| Equity | 10/15 | €28,263 | -€400 | -€28,663 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,118 | €1,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,118 | €1,118 | = | 0.0% |
| Legal reserve | 130 | €1,118 | €1,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,545 | -€20,118 | -€28,663 | |
| Amounts payable | 17/49 | - | €10,976 | +€10,976 | |
| Amounts payable within one year | 42/48 | - | €10,976 | +€10,976 | |
| Other amounts payable | 47/48 | - | €10,976 | +€10,976 | |
| Turnover | 70 | €67,326 | €71,025 | +€3,699 | +5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,661 | €67,712 | +€13,051 | +23.9% |
| Remuneration, social security and pensions | 62 | €23,144 | €29,412 | +€6,268 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €1,636 | -€2,864 | -63.6% |
| Other operating charges | 640/8 | €941 | €928 | -€13 | -1.4% |
| Gross operating margin | 9900 | €12,665 | €3,313 | -€9,352 | -73.8% |
| Operating profit (loss) | 9901 | -€15,920 | -€28,663 | -€12,743 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,920 | -€28,663 | -€12,743 | -80.0% |
| Profit (loss) for the period | 9904 | -€15,920 | -€28,663 | -€12,743 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,920 | -€28,663 | -€12,743 | -80.0% |
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 23 October 2026 via checked.be.