OYENDAU: 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.
OYENDAU
Largest movements
- Cash -€21,248
down €21,248 (-69.6%), from €30,528 to €9,280
mainly Other debts (-€659,000) and Net result for the year (-€20,594)
- Tangible fixed assets -€12,493
down €12,493 (-1.7%), from €731,760 to €719,267
of which Assets under construction and advance payments: -€107,716
- Other debts -€659,000
down €659,000 (-95.9%), from €686,846 to €27,846
- Debts after one year +€645,679
up €645,679 (+514.4%), from €125,532 to €771,211
of which Other amounts payable: +€650,000
- Profit (loss) carried forward -€20,594
down €20,594 (-35.1%), from -€58,648 to -€79,242
- Gross operating margin +€17,258
up €17,258, from -€8,497 to €8,761
- Depreciation +€771
up €771 (+3.8%), from €20,411 to €21,182
- Financial charges +€551
up €551 (+10.2%), from €5,420 to €5,972
- Other operating charges +€457
up €457 (+26.2%), from €1,745 to €2,201
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 | €763,619 | €729,770 | -€33,849 | -4.4% |
| Formation expenses | 20 | €840 | €564 | -€276 | -32.9% |
| Fixed assets | 21/28 | €731,760 | €719,267 | -€12,493 | -1.7% |
| Tangible fixed assets | 22/27 | €731,760 | €719,267 | -€12,493 | -1.7% |
| Land and buildings | 22 | €624,044 | €719,267 | +€95,223 | +15.3% |
| Assets under construction and advance payments | 27 | €107,716 | €0 | -€107,716 | -100.0% |
| Current assets | 29/58 | €31,019 | €9,939 | -€21,080 | -68.0% |
| Amounts receivable within one year | 40/41 | €2 | €0 | -€2 | -100.0% |
| Trade receivables | 40 | €2 | €0 | -€2 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,528 | €9,280 | -€21,248 | -69.6% |
| Deferred charges and accrued income | 490/1 | €489 | €659 | +€169 | +34.6% |
| Total equity and liabilities | 10/49 | €763,619 | €729,770 | -€33,849 | -4.4% |
| Equity | 10/15 | -€53,648 | -€74,242 | -€20,594 | -38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,648 | -€79,242 | -€20,594 | -35.1% |
| Amounts payable | 17/49 | €817,268 | €804,012 | -€13,256 | -1.6% |
| Amounts payable after more than one year | 17 | €125,532 | €771,211 | +€645,679 | +514.4% |
| Financial debts | 170/4 | €125,532 | €121,211 | -€4,321 | -3.4% |
| Other amounts payable | 178/9 | - | €650,000 | +€650,000 | |
| Amounts payable within one year | 42/48 | €691,736 | €32,801 | -€658,935 | -95.3% |
| Current portion of amounts payable after more than one year | 42 | €4,132 | €4,321 | +€189 | +4.6% |
| Trade debts | 44 | €758 | €634 | -€124 | -16.3% |
| Suppliers | 440/4 | €758 | €634 | -€124 | -16.3% |
| Other amounts payable | 47/48 | €686,846 | €27,846 | -€659,000 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,411 | €21,182 | +€771 | +3.8% |
| Other operating charges | 640/8 | €1,745 | €2,201 | +€457 | +26.2% |
| Gross operating margin | 9900 | -€8,497 | €8,761 | +€17,258 | |
| Operating profit (loss) | 9901 | -€30,653 | -€14,622 | +€16,031 | +52.3% |
| Financial charges | 65/66B | €5,420 | €5,972 | +€551 | +10.2% |
| Recurring financial charges | 65 | €5,420 | €5,972 | +€551 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,073 | -€20,594 | +€15,480 | +42.9% |
| Profit (loss) for the period | 9904 | -€36,073 | -€20,594 | +€15,480 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,073 | -€20,594 | +€15,480 | +42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.