OVEN: 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.
OVEN
Largest movements
- Cash -€20,591
down €20,591 (-20.2%), from €102,038 to €81,447
mainly Net result for the year (-€33,862) and Advances received (-€1,168)
- Deferred charges and accrued income -€2,726
down €2,726 (-100.0%), from €2,726 to €0
- Reserves -€33,862
down €33,862 (-36.1%), from €93,802 to €59,940
- Trade debts +€9,848
up €9,848 (+401.6%), from €2,452 to €12,300
- Gross operating margin +€9,469
up €9,469 (+22.6%), from -€41,869 to -€32,400
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,063 | €97,607 | -€24,456 | -20.0% |
| Current assets | 29/58 | €122,063 | €97,607 | -€24,456 | -20.0% |
| Amounts receivable within one year | 40/41 | €17,299 | €16,160 | -€1,139 | -6.6% |
| Trade receivables | 40 | €1,751 | €7,976 | +€6,224 | +355.4% |
| Other amounts receivable | 41 | €15,548 | €8,184 | -€7,363 | -47.4% |
| Cash at bank and in hand | 54/58 | €102,038 | €81,447 | -€20,591 | -20.2% |
| Deferred charges and accrued income | 490/1 | €2,726 | €0 | -€2,726 | -100.0% |
| Total equity and liabilities | 10/49 | €122,063 | €97,607 | -€24,456 | -20.0% |
| Equity | 10/15 | €112,394 | €78,532 | -€33,862 | -30.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €93,802 | €59,940 | -€33,862 | -36.1% |
| Distributable reserves | 133 | €93,802 | €59,940 | -€33,862 | -36.1% |
| Amounts payable | 17/49 | €9,669 | €19,075 | +€9,406 | +97.3% |
| Amounts payable within one year | 42/48 | €9,669 | €19,075 | +€9,406 | +97.3% |
| Trade debts | 44 | €2,452 | €12,300 | +€9,848 | +401.6% |
| Suppliers | 440/4 | €2,452 | €12,300 | +€9,848 | +401.6% |
| Advances received on contracts in progress | 46 | €6,411 | €5,243 | -€1,168 | -18.2% |
| Taxes, remuneration and social security | 45 | €806 | €1,532 | +€725 | +89.9% |
| Taxes | 450/3 | €106 | €132 | +€25 | +23.6% |
| Remuneration and social security | 454/9 | €700 | €1,400 | +€700 | +100.0% |
| Other operating charges | 640/8 | €450 | €493 | +€44 | +9.8% |
| Gross operating margin | 9900 | -€41,869 | -€32,400 | +€9,469 | +22.6% |
| Operating profit (loss) | 9901 | -€42,318 | -€32,894 | +€9,425 | +22.3% |
| Financial income | 75/76B | €310 | €234 | -€75 | -24.3% |
| Recurring financial income | 75 | €310 | €234 | -€75 | -24.3% |
| Financial charges | 65/66B | €1,240 | €1,071 | -€169 | -13.6% |
| Recurring financial charges | 65 | €1,240 | €1,071 | -€169 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,249 | -€33,730 | +€9,519 | +22.0% |
| Income taxes | 67/77 | €106 | €132 | +€25 | +23.6% |
| Profit (loss) for the period | 9904 | -€43,355 | -€33,862 | +€9,494 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,355 | -€33,862 | +€9,494 | +21.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.