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
- Cash +€57,027
up €57,027 (+215.2%), from €26,499 to €83,526
mainly Net result for the year (+€101,749) and Depreciation (+€7,081)
- Receivables within one year -€3,996
down €3,996 (-22.2%), from €18,025 to €14,029
of which Trade receivables: -€7,334
- Tangible fixed assets -€3,234
down €3,234 (-4.8%), from €67,502 to €64,268
of which Land and buildings: -€2,373
- Reserves +€101,749
up €101,749 (+195.0%), from €52,186 to €153,935
- Other debts -€40,614
down €40,614 (-86.6%), from €46,877 to €6,263
- Tax, wage and social debts -€11,815
down €11,815 (-98.6%), from €11,981 to €165
- Gross operating margin +€68,046
up €68,046 (+90.2%), from €75,445 to €143,491
- Taxes +€14,434
up €14,434 (+108.3%), from €13,333 to €27,767
- Depreciation +€1,844
up €1,844 (+35.2%), from €5,237 to €7,081
- Financial charges +€1,456
up €1,456 (+32.1%), from €4,538 to €5,994
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 | €112,222 | €161,932 | +€49,709 | +44.3% |
| Fixed assets | 21/28 | €67,502 | €64,268 | -€3,234 | -4.8% |
| Tangible fixed assets | 22/27 | €67,502 | €64,268 | -€3,234 | -4.8% |
| Land and buildings | 22 | €57,852 | €55,478 | -€2,373 | -4.1% |
| Plant, machinery and equipment | 23 | €2,879 | €2,521 | -€358 | -12.4% |
| Furniture and vehicles | 24 | €6,772 | €6,269 | -€503 | -7.4% |
| Current assets | 29/58 | €44,720 | €97,664 | +€52,944 | +118.4% |
| Amounts receivable within one year | 40/41 | €18,025 | €14,029 | -€3,996 | -22.2% |
| Trade receivables | 40 | €18,025 | €10,691 | -€7,334 | -40.7% |
| Other amounts receivable | 41 | - | €3,339 | +€3,339 | |
| Cash at bank and in hand | 54/58 | €26,499 | €83,526 | +€57,027 | +215.2% |
| Deferred charges and accrued income | 490/1 | €196 | €108 | -€88 | -44.9% |
| Total equity and liabilities | 10/49 | €112,222 | €161,932 | +€49,709 | +44.3% |
| Equity | 10/15 | €53,186 | €154,935 | +€101,749 | +191.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,186 | €153,935 | +€101,749 | +195.0% |
| Distributable reserves | 133 | €52,186 | €153,935 | +€101,749 | +195.0% |
| Amounts payable | 17/49 | €59,037 | €6,996 | -€52,040 | -88.1% |
| Amounts payable within one year | 42/48 | €59,023 | €6,996 | -€52,027 | -88.1% |
| Trade debts | 44 | €165 | €568 | +€402 | +243.5% |
| Suppliers | 440/4 | €165 | €568 | +€402 | +243.5% |
| Taxes, remuneration and social security | 45 | €11,981 | €165 | -€11,815 | -98.6% |
| Taxes | 450/3 | €11,981 | €165 | -€11,815 | -98.6% |
| Other amounts payable | 47/48 | €46,877 | €6,263 | -€40,614 | -86.6% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,237 | €7,081 | +€1,844 | +35.2% |
| Other operating charges | 640/8 | €480 | €901 | +€421 | +87.5% |
| Gross operating margin | 9900 | €75,445 | €143,491 | +€68,046 | +90.2% |
| Operating profit (loss) | 9901 | €69,728 | €135,510 | +€65,782 | +94.3% |
| Financial income | 75/76B | €55 | €1 | -€54 | -98.2% |
| Recurring financial income | 75 | €55 | €1 | -€54 | -98.2% |
| Financial charges | 65/66B | €4,538 | €5,994 | +€1,456 | +32.1% |
| Recurring financial charges | 65 | €4,538 | €5,994 | +€1,456 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €65,245 | €129,516 | +€64,271 | +98.5% |
| Income taxes | 67/77 | €13,333 | €27,767 | +€14,434 | +108.3% |
| Profit (loss) for the period | 9904 | €51,912 | €101,749 | +€49,837 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,912 | €101,749 | +€49,837 | +96.0% |
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 4 October 2026 via checked.be.