OYA: what changed
Two financial 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.
OYA
Largest movements
- Cash +€96,892
up €96,892 (+28.1%), from €344,622 to €441,514
mainly Net result for the year (+€90,806) and Depreciation (+€11,231)
- Tangible fixed assets -€9,992
down €9,992 (-47.2%), from €21,183 to €11,191
of which Furniture and vehicles: -€8,866
- Receivables after one year -€9,696
down €9,696 (-33.9%), from €28,602 to €18,906
- Deferred charges and accrued income -€7,022
down €7,022 (-49.0%), from €14,331 to €7,309
- Reserves +€63,029
up €63,029 (+16.9%), from €372,631 to €435,661
- Trade debts +€8,629
up €8,629 (+474%), from €1,819 to €10,448
- Gross operating margin +€23,611
up €23,611 (+21.5%), from €109,716 to €133,327
- Taxes +€2,658
up €2,658 (+9.6%), from €27,810 to €30,468
- Financial charges +€2,139
up €2,139 (+591%), from €362 to €2,501
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.
Derived cash bridge
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 | €424,023 | €493,766 | +€69,743 | +16.4% |
| Fixed assets | 21/28 | €21,183 | €11,191 | -€9,992 | -47.2% |
| Tangible fixed assets | 22/27 | €21,183 | €11,191 | -€9,992 | -47.2% |
| Plant, machinery and equipment | 23 | €5,668 | €4,542 | -€1,126 | -19.9% |
| Furniture and vehicles | 24 | €15,515 | €6,649 | -€8,866 | -57.1% |
| Current assets | 29/58 | €402,840 | €482,575 | +€79,734 | +19.8% |
| Amounts receivable after more than one year | 29 | €28,602 | €18,906 | -€9,696 | -33.9% |
| Other amounts receivable | 291 | €28,602 | €18,906 | -€9,696 | -33.9% |
| Amounts receivable within one year | 40/41 | €15,285 | €14,846 | -€440 | -2.9% |
| Trade receivables | 40 | €15,285 | €14,726 | -€560 | -3.7% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €344,622 | €441,514 | +€96,892 | +28.1% |
| Deferred charges and accrued income | 490/1 | €14,331 | €7,309 | -€7,022 | -49.0% |
| Total equity and liabilities | 10/49 | €424,023 | €493,766 | +€69,743 | +16.4% |
| Equity | 10/15 | €391,181 | €454,211 | +€63,029 | +16.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €372,631 | €435,661 | +€63,029 | +16.9% |
| Distributable reserves | 133 | €372,631 | €435,661 | +€63,029 | +16.9% |
| Amounts payable | 17/49 | €32,842 | €39,555 | +€6,713 | +20.4% |
| Amounts payable within one year | 42/48 | €32,842 | €39,555 | +€6,713 | +20.4% |
| Trade debts | 44 | €1,819 | €10,448 | +€8,629 | +474% |
| Suppliers | 440/4 | €1,819 | €10,448 | +€8,629 | +474% |
| Taxes, remuneration and social security | 45 | €18,179 | €15,041 | -€3,138 | -17.3% |
| Taxes | 450/3 | €18,179 | €15,041 | -€3,138 | -17.3% |
| Other amounts payable | 47/48 | €12,843 | €14,065 | +€1,222 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,839 | €11,231 | +€392 | +3.6% |
| Other operating charges | 640/8 | €723 | €996 | +€273 | +37.8% |
| Gross operating margin | 9900 | €109,716 | €133,327 | +€23,611 | +21.5% |
| Operating profit (loss) | 9901 | €98,154 | €121,100 | +€22,946 | +23.4% |
| Financial income | 75/76B | €3,448 | €2,675 | -€773 | -22.4% |
| Recurring financial income | 75 | €3,448 | €2,675 | -€773 | -22.4% |
| Financial charges | 65/66B | €362 | €2,501 | +€2,139 | +591% |
| Recurring financial charges | 65 | €362 | €2,501 | +€2,139 | +591% |
| Profit (loss) for the period before taxes | 9903 | €101,240 | €121,274 | +€20,034 | +19.8% |
| Income taxes | 67/77 | €27,810 | €30,468 | +€2,658 | +9.6% |
| Profit (loss) for the period | 9904 | €73,430 | €90,806 | +€17,376 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,430 | €90,806 | +€17,376 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.