OOND: 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.
OOND
Largest movements
- Receivables within one year -€26,172
down €26,172 (-69.8%), from €37,470 to €11,298
of which Trade receivables: -€27,879
- Current investments +€20,140
new in 2024: €20,140
- Tangible fixed assets -€9,875
down €9,875 (-22.5%), from €43,818 to €33,943
of which Leasing and similar rights: -€10,838
- Cash +€9,845
up €9,845 (+94.3%), from €10,446 to €20,291
mainly Receivables within one year (+€26,172) and Net result for the year (+€17,671)
- Deferred charges and accrued income -€991
down €991 (-89.2%), from €1,112 to €121
- Reserves +€16,838
up €16,838 (+168.4%), from €10,000 to €26,838
- Trade debts -€13,893
down €13,893 (-93.2%), from €14,905 to €1,012
- Debts after one year -€10,896
down €10,896 (-31.7%), from €34,418 to €23,522
- Gross operating margin -€5,491
down €5,491 (-11.7%), from €47,075 to €41,584
- Other operating charges +€2,709
up €2,709 (+536.0%), from €505 to €3,215
- Depreciation -€1,752
down €1,752 (-13.9%), from €12,628 to €10,876
- Taxes -€653
down €653 (-7.9%), from €8,264 to €7,611
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 | €93,957 | €86,904 | -€7,053 | -7.5% |
| Fixed assets | 21/28 | €44,930 | €35,055 | -€9,875 | -22.0% |
| Tangible fixed assets | 22/27 | €43,818 | €33,943 | -€9,875 | -22.5% |
| Furniture and vehicles | 24 | - | €963 | +€963 | |
| Leasing and similar rights | 25 | €43,818 | €32,980 | -€10,838 | -24.7% |
| Financial fixed assets | 28 | €1,112 | €1,112 | = | 0.0% |
| Current assets | 29/58 | €49,027 | €51,849 | +€2,822 | +5.8% |
| Amounts receivable within one year | 40/41 | €37,470 | €11,298 | -€26,172 | -69.8% |
| Trade receivables | 40 | €36,782 | €8,903 | -€27,879 | -75.8% |
| Other amounts receivable | 41 | €688 | €2,395 | +€1,707 | +248.0% |
| Current investments | 50/53 | - | €20,140 | +€20,140 | |
| Cash at bank and in hand | 54/58 | €10,446 | €20,291 | +€9,845 | +94.3% |
| Deferred charges and accrued income | 490/1 | €1,112 | €121 | -€991 | -89.2% |
| Total equity and liabilities | 10/49 | €93,957 | €86,904 | -€7,053 | -7.5% |
| Equity | 10/15 | €24,570 | €41,408 | +€16,838 | +68.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €26,838 | +€16,838 | +168.4% |
| Distributable reserves | 133 | €10,000 | €26,838 | +€16,838 | +168.4% |
| Profit (loss) carried forward | 14 | €12,070 | €12,070 | = | 0.0% |
| Amounts payable | 17/49 | €69,387 | €45,496 | -€23,891 | -34.4% |
| Amounts payable after more than one year | 17 | €34,418 | €23,522 | -€10,896 | -31.7% |
| Financial debts | 170/4 | €34,418 | €23,522 | -€10,896 | -31.7% |
| Amounts payable within one year | 42/48 | €34,969 | €21,974 | -€12,995 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €10,428 | €10,896 | +€468 | +4.5% |
| Trade debts | 44 | €14,905 | €1,012 | -€13,893 | -93.2% |
| Suppliers | 440/4 | €14,905 | €1,012 | -€13,893 | -93.2% |
| Taxes, remuneration and social security | 45 | €8,286 | €8,274 | -€12 | -0.1% |
| Taxes | 450/3 | €8,286 | €8,274 | -€12 | -0.1% |
| Other amounts payable | 47/48 | €1,350 | €1,792 | +€442 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,628 | €10,876 | -€1,752 | -13.9% |
| Other operating charges | 640/8 | €505 | €3,215 | +€2,709 | +536.0% |
| Gross operating margin | 9900 | €47,075 | €41,584 | -€5,491 | -11.7% |
| Operating profit (loss) | 9901 | €33,941 | €27,493 | -€6,448 | -19.0% |
| Financial income | 75/76B | €0 | €140 | +€140 | +29110.4% |
| Recurring financial income | 75 | €0 | €140 | +€140 | +29110.4% |
| Financial charges | 65/66B | €2,807 | €2,351 | -€456 | -16.3% |
| Recurring financial charges | 65 | €2,807 | €2,351 | -€456 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €31,134 | €25,282 | -€5,852 | -18.8% |
| Income taxes | 67/77 | €8,264 | €7,611 | -€653 | -7.9% |
| Profit (loss) for the period | 9904 | €22,870 | €17,671 | -€5,199 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,870 | €17,671 | -€5,199 | -22.7% |
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 1 October 2026 via checked.be.