OYA: 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.
OYA
Largest movements
- Cash -€203,915
down €203,915 (-57.6%), from €353,783 to €149,868
mainly Current investments (-€134,697) and Short-term financial debts (-€75,000)
- Current investments +€134,697
up €134,697 (+10.8%), from €1.2m to €1.4m
- Receivables after one year -€34,724
down €34,724 (-10.8%), from €321,123 to €286,399
- Short-term financial debts -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Financial charges -€241,192
down €241,192 (-88.5%), from €272,499 to €31,307
- Financial income -€26,709
down €26,709 (-37.6%), from €71,024 to €44,314
- Taxes -€9,192
down €9,192 (-74.4%), from €12,353 to €3,161
- Gross operating margin +€354
up €354 (+1.6%), from -€21,909 to -€21,555
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 | €2,078,237 | €1,980,358 | -€97,879 | -4.7% |
| Current assets | 29/58 | €2,078,237 | €1,980,358 | -€97,879 | -4.7% |
| Amounts receivable after more than one year | 29 | €321,123 | €286,399 | -€34,724 | -10.8% |
| Other amounts receivable | 291 | €321,123 | €286,399 | -€34,724 | -10.8% |
| Amounts receivable within one year | 40/41 | €153,647 | €154,470 | +€823 | +0.5% |
| Other amounts receivable | 41 | €153,647 | €154,470 | +€823 | +0.5% |
| Current investments | 50/53 | €1,244,779 | €1,379,476 | +€134,697 | +10.8% |
| Cash at bank and in hand | 54/58 | €353,783 | €149,868 | -€203,915 | -57.6% |
| Deferred charges and accrued income | 490/1 | €4,906 | €10,145 | +€5,239 | +106.8% |
| Total equity and liabilities | 10/49 | €2,078,237 | €1,980,358 | -€97,879 | -4.7% |
| Equity | 10/15 | €1,990,814 | €1,978,074 | -€12,740 | -0.6% |
| Contributions | 10/11 | €1,945,625 | €1,945,625 | = | 0.0% |
| Reserves | 13 | €45,189 | €45,189 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €42,189 | €42,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€12,740 | -€12,740 | |
| Amounts payable | 17/49 | €87,423 | €2,284 | -€85,139 | -97.4% |
| Amounts payable within one year | 42/48 | €87,423 | €2,284 | -€85,139 | -97.4% |
| Financial debts | 43 | €75,000 | €0 | -€75,000 | -100.0% |
| Credit institutions | 430/8 | €75,000 | €0 | -€75,000 | -100.0% |
| Trade debts | 44 | €2,552 | €2,000 | -€552 | -21.6% |
| Suppliers | 440/4 | €2,552 | €2,000 | -€552 | -21.6% |
| Taxes, remuneration and social security | 45 | €9,871 | €284 | -€9,587 | -97.1% |
| Taxes | 450/3 | €9,871 | €284 | -€9,587 | -97.1% |
| Other operating charges | 640/8 | €1,024 | €1,031 | +€7 | +0.7% |
| Gross operating margin | 9900 | -€21,909 | -€21,555 | +€354 | +1.6% |
| Operating profit (loss) | 9901 | -€22,933 | -€22,586 | +€347 | +1.5% |
| Financial income | 75/76B | €71,024 | €44,314 | -€26,709 | -37.6% |
| Recurring financial income | 75 | €71,024 | €44,314 | -€26,709 | -37.6% |
| Financial charges | 65/66B | €272,499 | €31,307 | -€241,192 | -88.5% |
| Recurring financial charges | 65 | €272,499 | €31,307 | -€241,192 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€224,409 | -€9,579 | +€214,829 | +95.7% |
| Income taxes | 67/77 | €12,353 | €3,161 | -€9,192 | -74.4% |
| Profit (loss) for the period | 9904 | -€236,761 | -€12,740 | +€224,021 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€236,761 | -€12,740 | +€224,021 | +94.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.