OutOfMemory: 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.
OutOfMemory
Largest movements
- Cash +€71,349
up €71,349 (+136.5%), from €52,259 to €123,608
mainly Net result for the year (+€63,729) and Depreciation (+€15,454)
- Tangible fixed assets -€12,558
down €12,558 (-23.8%), from €52,761 to €40,203
of which Furniture and vehicles: -€12,056
- Receivables within one year +€7,116
up €7,116 (+25.2%), from €28,228 to €35,344
of which Trade receivables: +€7,120
- Reserves +€63,729
up €63,729 (+81.5%), from €78,187 to €141,916
- Tax, wage and social debts +€11,504
up €11,504 (+81.1%), from €14,179 to €25,683
- Debts after one year -€10,263
down €10,263 (-43.4%), from €23,630 to €13,367
- Gross operating margin +€15,450
up €15,450 (+18.8%), from €82,332 to €97,782
- Financial charges -€1,324
down €1,324 (-48.9%), from €2,710 to €1,386
- Taxes -€1,232
down €1,232 (-6.8%), from €18,045 to €16,813
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 | €133,688 | €199,620 | +€65,932 | +49.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €52,761 | €40,203 | -€12,558 | -23.8% |
| Tangible fixed assets | 22/27 | €52,761 | €40,203 | -€12,558 | -23.8% |
| Plant, machinery and equipment | 23 | €1,405 | €1,237 | -€168 | -12.0% |
| Furniture and vehicles | 24 | €45,228 | €33,171 | -€12,056 | -26.7% |
| Other tangible fixed assets | 26 | €6,128 | €5,794 | -€333 | -5.4% |
| Current assets | 29/58 | €80,928 | €159,417 | +€78,490 | +97.0% |
| Amounts receivable within one year | 40/41 | €28,228 | €35,344 | +€7,116 | +25.2% |
| Trade receivables | 40 | €28,224 | €35,344 | +€7,120 | +25.2% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100.0% |
| Cash at bank and in hand | 54/58 | €52,259 | €123,608 | +€71,349 | +136.5% |
| Deferred charges and accrued income | 490/1 | €440 | €465 | +€25 | +5.6% |
| Total equity and liabilities | 10/49 | €133,688 | €199,620 | +€65,932 | +49.3% |
| Equity | 10/15 | €83,187 | €146,916 | +€63,729 | +76.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,187 | €141,916 | +€63,729 | +81.5% |
| Distributable reserves | 133 | €78,187 | €141,916 | +€63,729 | +81.5% |
| Amounts payable | 17/49 | €50,502 | €52,705 | +€2,203 | +4.4% |
| Amounts payable after more than one year | 17 | €23,630 | €13,367 | -€10,263 | -43.4% |
| Financial debts | 170/4 | €23,630 | €13,367 | -€10,263 | -43.4% |
| Amounts payable within one year | 42/48 | €25,693 | €39,268 | +€13,576 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €9,896 | €10,263 | +€367 | +3.7% |
| Trade debts | 44 | €1,465 | €2,018 | +€553 | +37.8% |
| Suppliers | 440/4 | €1,465 | €2,018 | +€553 | +37.8% |
| Taxes, remuneration and social security | 45 | €14,179 | €25,683 | +€11,504 | +81.1% |
| Taxes | 450/3 | €14,179 | €25,683 | +€11,504 | +81.1% |
| Other amounts payable | 47/48 | €153 | €1,304 | +€1,151 | +752.0% |
| Accrued charges and deferred income | 492/3 | €1,179 | €70 | -€1,109 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,771 | €15,454 | -€317 | -2.0% |
| Other operating charges | 640/8 | €400 | €403 | +€3 | +0.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €82,332 | €97,782 | +€15,450 | +18.8% |
| Operating profit (loss) | 9901 | €66,161 | €81,925 | +€15,764 | +23.8% |
| Financial income | 75/76B | €1 | €3 | +€2 | +294.7% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +294.7% |
| Financial charges | 65/66B | €2,710 | €1,386 | -€1,324 | -48.9% |
| Recurring financial charges | 65 | €2,710 | €1,386 | -€1,324 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €63,452 | €80,542 | +€17,090 | +26.9% |
| Income taxes | 67/77 | €18,045 | €16,813 | -€1,232 | -6.8% |
| Profit (loss) for the period | 9904 | €45,407 | €63,729 | +€18,322 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,407 | €63,729 | +€18,322 | +40.4% |
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 28 September 2026 via checked.be.