OYA TRANS: 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 TRANS
Largest movements
- Cash -€44,669
down €44,669 (-16.9%), from €264,759 to €220,090
mainly Trade debts (-€71,542) and Receivables within one year (-€36,808)
- Receivables within one year +€36,808
up €36,808 (+38.4%), from €95,911 to €132,718
of which Trade receivables: +€60,761
- Tangible fixed assets -€13,815
down €13,815 (-25.0%), from €55,274 to €41,460
- Trade debts -€71,542
down €71,542 (-50.7%), from €141,190 to €69,648
- Tax, wage and social debts +€43,330
up €43,330 (+41.1%), from €105,370 to €148,699
of which Taxes: +€36,712
- Profit (loss) carried forward +€34,774
up €34,774 (+30.0%), from €115,815 to €150,589
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Debts after one year -€8,915
no longer reported in 2025 (was €8,915)
- Other operating charges -€51,060
down €51,060 (-52.2%), from €97,853 to €46,792
- Purchases and services +€40,039
up €40,039 (+5.2%), from €771,253 to €811,292
- Staff costs +€36,343
up €36,343 (+9.7%), from €374,374 to €410,717
- Gross operating margin +€30,781
up €30,781 (+6.1%), from €501,129 to €531,910
- Financial income -€13,502
down €13,502 (-100.0%), from €13,502 to €0
of which Non-recurring financial income: -€13,502
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 | €416,079 | €398,311 | -€17,767 | -4.3% |
| Fixed assets | 21/28 | €55,409 | €41,865 | -€13,545 | -24.4% |
| Tangible fixed assets | 22/27 | €55,274 | €41,460 | -€13,815 | -25.0% |
| Furniture and vehicles | 24 | €55,274 | €41,460 | -€13,815 | -25.0% |
| Financial fixed assets | 28 | €135 | €405 | +€270 | +200% |
| Current assets | 29/58 | €360,669 | €356,447 | -€4,223 | -1.2% |
| Amounts receivable within one year | 40/41 | €95,911 | €132,718 | +€36,808 | +38.4% |
| Trade receivables | 40 | €71,957 | €132,718 | +€60,761 | +84.4% |
| Other amounts receivable | 41 | €23,954 | - | -€23,954 | |
| Cash at bank and in hand | 54/58 | €264,759 | €220,090 | -€44,669 | -16.9% |
| Deferred charges and accrued income | 490/1 | - | €3,638 | +€3,638 | |
| Total equity and liabilities | 10/49 | €416,079 | €398,311 | -€17,767 | -4.3% |
| Equity | 10/15 | €136,275 | €171,049 | +€34,774 | +25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,815 | €150,589 | +€34,774 | +30.0% |
| Amounts payable | 17/49 | €279,804 | €227,262 | -€52,542 | -18.8% |
| Amounts payable after more than one year | 17 | €8,915 | - | -€8,915 | |
| Financial debts | 170/4 | €8,915 | - | -€8,915 | |
| Amounts payable within one year | 42/48 | €270,889 | €227,262 | -€43,627 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,330 | €8,915 | -€415 | -4.4% |
| Trade debts | 44 | €141,190 | €69,648 | -€71,542 | -50.7% |
| Suppliers | 440/4 | €141,190 | €69,648 | -€71,542 | -50.7% |
| Taxes, remuneration and social security | 45 | €105,370 | €148,699 | +€43,330 | +41.1% |
| Taxes | 450/3 | €12,726 | €49,438 | +€36,712 | +288% |
| Remuneration and social security | 454/9 | €92,643 | €99,262 | +€6,618 | +7.1% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Non-recurring operating income | 76A | €66,000 | €79,000 | +€13,000 | +19.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €771,253 | €811,292 | +€40,039 | +5.2% |
| Remuneration, social security and pensions | 62 | €374,374 | €410,717 | +€36,343 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,274 | €22,825 | -€1,449 | -6.0% |
| Other operating charges | 640/8 | €97,853 | €46,792 | -€51,060 | -52.2% |
| Non-recurring operating charges | 66A | €556 | €6,033 | +€5,478 | +986% |
| Gross operating margin | 9900 | €501,129 | €531,910 | +€30,781 | +6.1% |
| Operating profit (loss) | 9901 | €4,074 | €45,542 | +€41,469 | +1,018% |
| Financial income | 75/76B | €13,502 | €0 | -€13,502 | -100.0% |
| Recurring financial income | 75 | €13,502 | €0 | -€13,502 | -100.0% |
| Non-recurring financial income | 76B | €13,502 | - | -€13,502 | |
| Financial charges | 65/66B | €4,005 | €2,074 | -€1,931 | -48.2% |
| Recurring financial charges | 65 | €4,005 | €2,074 | -€1,931 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €13,570 | €43,468 | +€29,898 | +220% |
| Income taxes | 67/77 | €3,393 | €8,694 | +€5,301 | +156% |
| Profit (loss) for the period | 9904 | €10,178 | €34,774 | +€24,597 | +242% |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | €34,774 | +€24,597 | +242% |
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 17 October 2026 via checked.be.