OOTB: 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.
OOTB
Largest movements
- Receivables within one year -€2,522
down €2,522 (-22.0%), from €11,446 to €8,924
of which Other amounts receivable: -€6,984
- Tangible fixed assets -€1,326
down €1,326 (-30.1%), from €4,407 to €3,081
- Cash -€1,222
down €1,222 (-96.7%), from €1,264 to €42
mainly Net result for the year (-€18,806) and Tax, wage and social debts (-€2,888)
- Profit (loss) carried forward -€18,806
down €18,806 (-477.2%), from -€3,941 to -€22,746
- Other debts +€11,893
new in 2025: €11,893
- Trade debts +€3,721
up €3,721 (+17.9%), from €20,745 to €24,466
- Tax, wage and social debts -€2,888
down €2,888 (-42.9%), from €6,730 to €3,842
- Debts after one year +€1,097
up €1,097 (+18.2%), from €6,037 to €7,134
- Gross operating margin -€19,855
down €19,855, from €4,229 to -€15,626
- Other operating charges -€800
down €800 (-43.3%), from €1,848 to €1,048
- Financial income -€274
down €274 (-99.9%), from €274 to €0
of which Non-recurring financial income: -€267
- Financial charges -€177
down €177 (-18.0%), from €983 to €806
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.
Cash bridge derived
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 | €34,571 | €29,590 | -€4,982 | -14.4% |
| Fixed assets | 21/28 | €13,908 | €12,582 | -€1,326 | -9.5% |
| Tangible fixed assets | 22/27 | €4,407 | €3,081 | -€1,326 | -30.1% |
| Plant, machinery and equipment | 23 | €834 | €530 | -€304 | -36.4% |
| Furniture and vehicles | 24 | €692 | €317 | -€375 | -54.2% |
| Other tangible fixed assets | 26 | €2,881 | €2,234 | -€647 | -22.5% |
| Financial fixed assets | 28 | €9,501 | €9,501 | = | 0.0% |
| Current assets | 29/58 | €20,664 | €17,008 | -€3,656 | -17.7% |
| Amounts receivable within one year | 40/41 | €11,446 | €8,924 | -€2,522 | -22.0% |
| Trade receivables | 40 | €4,462 | €8,924 | +€4,462 | +100.0% |
| Other amounts receivable | 41 | €6,984 | €0 | -€6,984 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,264 | €42 | -€1,222 | -96.7% |
| Deferred charges and accrued income | 490/1 | €7,953 | €8,042 | +€89 | +1.1% |
| Total equity and liabilities | 10/49 | €34,571 | €29,590 | -€4,982 | -14.4% |
| Equity | 10/15 | €1,059 | -€17,746 | -€18,806 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,941 | -€22,746 | -€18,806 | -477.2% |
| Amounts payable | 17/49 | €33,512 | €47,336 | +€13,824 | +41.3% |
| Amounts payable after more than one year | 17 | €6,037 | €7,134 | +€1,097 | +18.2% |
| Financial debts | 170/4 | €6,037 | €7,134 | +€1,097 | +18.2% |
| Amounts payable within one year | 42/48 | €27,476 | €40,202 | +€12,726 | +46.3% |
| Trade debts | 44 | €20,745 | €24,466 | +€3,721 | +17.9% |
| Suppliers | 440/4 | €20,745 | €24,466 | +€3,721 | +17.9% |
| Taxes, remuneration and social security | 45 | €6,730 | €3,842 | -€2,888 | -42.9% |
| Taxes | 450/3 | €6,730 | €3,842 | -€2,888 | -42.9% |
| Other amounts payable | 47/48 | - | €11,893 | +€11,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €1,326 | +€68 | +5.4% |
| Other operating charges | 640/8 | €1,848 | €1,048 | -€800 | -43.3% |
| Gross operating margin | 9900 | €4,229 | -€15,626 | -€19,855 | |
| Operating profit (loss) | 9901 | €1,123 | -€18,000 | -€19,123 | |
| Financial income | 75/76B | €274 | €0 | -€274 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -96.5% |
| Non-recurring financial income | 76B | €267 | €0 | -€267 | -100.0% |
| Financial charges | 65/66B | €983 | €806 | -€177 | -18.0% |
| Recurring financial charges | 65 | €983 | €806 | -€177 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €415 | -€18,806 | -€19,220 | |
| Profit (loss) for the period | 9904 | €415 | -€18,806 | -€19,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €415 | -€18,806 | -€19,220 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.