OYO: 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.
OYO
Largest movements
- Cash -€55,647
down €55,647 (-79.9%), from €69,634 to €13,987
mainly Investment in fixed assets (net) (-€55,500) and Other debts (-€42,669)
- Tangible fixed assets +€18,796
up €18,796 (+4.0%), from €471,573 to €490,369
of which Furniture and vehicles: +€42,672
- Other debts -€42,669
down €42,669 (-9.2%), from €465,107 to €422,438
- Gross operating margin +€15,260
up €15,260 (+45.5%), from €33,567 to €48,827
- Depreciation +€6,922
up €6,922 (+23.2%), from €29,782 to €36,704
- Other operating charges +€2,755
up €2,755 (+134.7%), from €2,045 to €4,799
- Taxes +€2,269
up €2,269 (+201.6%), from €1,126 to €3,395
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 | €553,337 | €519,263 | -€34,074 | -6.2% |
| Fixed assets | 21/28 | €471,660 | €490,455 | +€18,796 | +4.0% |
| Tangible fixed assets | 22/27 | €471,573 | €490,369 | +€18,796 | +4.0% |
| Plant, machinery and equipment | 23 | €9,447 | €8,889 | -€558 | -5.9% |
| Furniture and vehicles | 24 | €37,308 | €79,980 | +€42,672 | +114.4% |
| Other tangible fixed assets | 26 | €424,818 | €401,500 | -€23,318 | -5.5% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €81,678 | €28,808 | -€52,870 | -64.7% |
| Amounts receivable within one year | 40/41 | €11,907 | €14,821 | +€2,914 | +24.5% |
| Trade receivables | 40 | €4,840 | €3,216 | -€1,624 | -33.6% |
| Other amounts receivable | 41 | €7,067 | €11,605 | +€4,538 | +64.2% |
| Cash at bank and in hand | 54/58 | €69,634 | €13,987 | -€55,647 | -79.9% |
| Deferred charges and accrued income | 490/1 | €136 | €0 | -€136 | -100.0% |
| Total equity and liabilities | 10/49 | €553,337 | €519,263 | -€34,074 | -6.2% |
| Equity | 10/15 | €83,757 | €87,326 | +€3,569 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,157 | €68,726 | +€3,569 | +5.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €65,157 | €68,726 | +€3,569 | +5.5% |
| Amounts payable | 17/49 | €469,580 | €431,937 | -€37,643 | -8.0% |
| Amounts payable within one year | 42/48 | €469,580 | €431,937 | -€37,643 | -8.0% |
| Trade debts | 44 | €2,433 | €4,463 | +€2,030 | +83.4% |
| Suppliers | 440/4 | €2,433 | €4,463 | +€2,030 | +83.4% |
| Taxes, remuneration and social security | 45 | €2,040 | €5,036 | +€2,996 | +146.9% |
| Taxes | 450/3 | €2,040 | €5,036 | +€2,996 | +146.9% |
| Other amounts payable | 47/48 | €465,107 | €422,438 | -€42,669 | -9.2% |
| Non-recurring operating income | 76A | - | €3,216 | +€3,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,782 | €36,704 | +€6,922 | +23.2% |
| Other operating charges | 640/8 | €2,045 | €4,799 | +€2,755 | +134.7% |
| Gross operating margin | 9900 | €33,567 | €48,827 | +€15,260 | +45.5% |
| Operating profit (loss) | 9901 | €1,740 | €7,323 | +€5,584 | +321.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €189 | €359 | +€170 | +89.8% |
| Recurring financial charges | 65 | €189 | €359 | +€170 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €1,550 | €6,964 | +€5,414 | +349.2% |
| Income taxes | 67/77 | €1,126 | €3,395 | +€2,269 | +201.6% |
| Profit (loss) for the period | 9904 | €425 | €3,569 | +€3,144 | +740.6% |
| Profit (loss) for the period to be appropriated | 9905 | €425 | €3,569 | +€3,144 | +740.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.