OYA SEED: 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 SEED
Largest movements
- Current investments -€101,651
down €101,651 (-24.0%), from €423,927 to €322,276
- Cash -€43,001
down €43,001 (-17.4%), from €246,764 to €203,764
mainly Net result for the year (-€171,173) and Trade debts (-€7,655)
- Receivables after one year -€36,326
down €36,326 (-9.6%), from €377,775 to €341,449
- Profit (loss) carried forward -€171,173
down €171,173 (-32.3%), from -€530,205 to -€701,378
- Financial charges -€170,910
down €170,910 (-57.4%), from €297,646 to €126,736
- Financial income -€38,700
down €38,700 (-77.1%), from €50,198 to €11,498
- Taxes -€8,911
down €8,911 (-100%), from €8,911 to €0
- Gross operating margin -€2,751
down €2,751 (-5.3%), from -€52,216 to -€54,967
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 | €1,094,450 | €917,622 | -€176,827 | -16.2% |
| Current assets | 29/58 | €1,094,450 | €917,622 | -€176,827 | -16.2% |
| Amounts receivable after more than one year | 29 | €377,775 | €341,449 | -€36,326 | -9.6% |
| Other amounts receivable | 291 | €377,775 | €341,449 | -€36,326 | -9.6% |
| Amounts receivable within one year | 40/41 | €22,509 | €22,542 | +€34 | +0.1% |
| Other amounts receivable | 41 | €22,509 | €22,542 | +€34 | +0.1% |
| Current investments | 50/53 | €423,927 | €322,276 | -€101,651 | -24.0% |
| Cash at bank and in hand | 54/58 | €246,764 | €203,764 | -€43,001 | -17.4% |
| Deferred charges and accrued income | 490/1 | €23,475 | €27,591 | +€4,117 | +17.5% |
| Total equity and liabilities | 10/49 | €1,094,450 | €917,622 | -€176,827 | -16.2% |
| Equity | 10/15 | €1,086,795 | €915,622 | -€171,173 | -15.8% |
| Contributions | 10/11 | €1,617,000 | €1,617,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€530,205 | -€701,378 | -€171,173 | -32.3% |
| Amounts payable | 17/49 | €7,655 | €2,000 | -€5,655 | -73.9% |
| Amounts payable within one year | 42/48 | €7,655 | €0 | -€7,655 | -100% |
| Trade debts | 44 | €7,655 | €0 | -€7,655 | -100% |
| Suppliers | 440/4 | €7,655 | €0 | -€7,655 | -100% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€52,216 | -€54,967 | -€2,751 | -5.3% |
| Operating profit (loss) | 9901 | -€53,176 | -€55,935 | -€2,759 | -5.2% |
| Financial income | 75/76B | €50,198 | €11,498 | -€38,700 | -77.1% |
| Recurring financial income | 75 | €50,198 | €11,498 | -€38,700 | -77.1% |
| Financial charges | 65/66B | €297,646 | €126,736 | -€170,910 | -57.4% |
| Recurring financial charges | 65 | €297,646 | €126,736 | -€170,910 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | -€300,625 | -€171,173 | +€129,452 | +43.1% |
| Income taxes | 67/77 | €8,911 | €0 | -€8,911 | -100% |
| Profit (loss) for the period | 9904 | -€309,535 | -€171,173 | +€138,363 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€309,535 | -€171,173 | +€138,363 | +44.7% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.