OYOU: 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.
OYOU
Largest movements
- Receivables within one year +€30,337
up €30,337 (+258%), from €11,761 to €42,098
of which Trade receivables: +€32,842
- Cash -€22,562
down €22,562 (-9.6%), from €234,406 to €211,844
mainly Receivables within one year (-€30,337) and Net result for the year (-€12,887)
- Tangible fixed assets -€8,694
down €8,694 (-17.6%), from €49,310 to €40,616
- Deferred charges and accrued income -€5,883
down €5,883 (-35.5%), from €16,571 to €10,688
- Intangible fixed assets -€4,057
down €4,057 (-57.7%), from €7,031 to €2,974
- Profit (loss) carried forward -€12,887
down €12,887 (-18.0%), from €71,713 to €58,826
- Tax, wage and social debts +€11,693
up €11,693 (+18.0%), from €64,817 to €76,510
of which Remuneration and social security: +€10,991
- Trade debts -€7,747
down €7,747 (-57.8%), from €13,395 to €5,648
- Turnover +€647,797
up €647,797 (+2,907%), from €22,283 to €670,080
- Gross operating margin +€46,661
up €46,661 (+10.5%), from €443,828 to €490,489
- Staff costs +€31,021
up €31,021 (+6.7%), from €460,714 to €491,735
- Purchases and services -€29,943
down €29,943 (-14.3%), from €209,535 to €179,592
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 | €321,449 | €310,662 | -€10,787 | -3.4% |
| Fixed assets | 21/28 | €56,342 | €43,590 | -€12,752 | -22.6% |
| Intangible fixed assets | 21 | €7,031 | €2,974 | -€4,057 | -57.7% |
| Tangible fixed assets | 22/27 | €49,310 | €40,616 | -€8,694 | -17.6% |
| Land and buildings | 22 | €14,429 | €12,986 | -€1,443 | -10.0% |
| Plant, machinery and equipment | 23 | €9,980 | €6,059 | -€3,921 | -39.3% |
| Furniture and vehicles | 24 | €6,624 | €3,294 | -€3,330 | -50.3% |
| Other tangible fixed assets | 26 | €18,277 | €18,277 | -€0 | 0.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €265,108 | €267,072 | +€1,964 | +0.7% |
| Stocks and contracts in progress | 3 | €2,370 | €2,442 | +€72 | +3.1% |
| Stocks | 30/36 | €2,370 | €2,442 | +€72 | +3.1% |
| Amounts receivable within one year | 40/41 | €11,761 | €42,098 | +€30,337 | +258% |
| Trade receivables | 40 | €2,182 | €35,024 | +€32,842 | +1,505% |
| Other amounts receivable | 41 | €9,579 | €7,074 | -€2,505 | -26.2% |
| Cash at bank and in hand | 54/58 | €234,406 | €211,844 | -€22,562 | -9.6% |
| Deferred charges and accrued income | 490/1 | €16,571 | €10,688 | -€5,883 | -35.5% |
| Total equity and liabilities | 10/49 | €321,449 | €310,662 | -€10,787 | -3.4% |
| Equity | 10/15 | €242,651 | €227,781 | -€14,870 | -6.1% |
| Reserves | 13 | €154,129 | €154,129 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €71,713 | €58,826 | -€12,887 | -18.0% |
| Investment grants | 15 | €16,809 | €14,826 | -€1,983 | -11.8% |
| Amounts payable | 17/49 | €78,798 | €82,881 | +€4,083 | +5.2% |
| Amounts payable within one year | 42/48 | €78,212 | €82,158 | +€3,946 | +5.0% |
| Trade debts | 44 | €13,395 | €5,648 | -€7,747 | -57.8% |
| Suppliers | 440/4 | €13,395 | €5,648 | -€7,747 | -57.8% |
| Taxes, remuneration and social security | 45 | €64,817 | €76,510 | +€11,693 | +18.0% |
| Taxes | 450/3 | €7,351 | €8,053 | +€702 | +9.5% |
| Remuneration and social security | 454/9 | €57,466 | €68,457 | +€10,991 | +19.1% |
| Accrued charges and deferred income | 492/3 | €586 | €723 | +€137 | +23.4% |
| Turnover | 70 | €22,283 | €670,080 | +€647,797 | +2,907% |
| Membership fees, donations, legacies and grants | 73 | €626,417 | - | -€626,417 | |
| Non-recurring operating income | 76A | €1,155 | - | -€1,155 | |
| Goods, raw materials, services and sundry goods | 60/61 | €209,535 | €179,592 | -€29,943 | -14.3% |
| Remuneration, social security and pensions | 62 | €460,714 | €491,735 | +€31,021 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,545 | €12,751 | +€206 | +1.6% |
| Other operating charges | 640/8 | €804 | €889 | +€85 | +10.6% |
| Gross operating margin | 9900 | €443,828 | €490,489 | +€46,661 | +10.5% |
| Operating profit (loss) | 9901 | -€30,236 | -€14,886 | +€15,350 | +50.8% |
| Financial income | 75/76B | €1,953 | €4,061 | +€2,108 | +108% |
| Recurring financial income | 75 | €1,953 | €2,413 | +€460 | +23.6% |
| Non-recurring financial income | 76B | - | €1,648 | +€1,648 | |
| Financial charges | 65/66B | €759 | €2,062 | +€1,303 | +172% |
| Recurring financial charges | 65 | €752 | €891 | +€139 | +18.5% |
| Non-recurring financial charges | 66B | €7 | €1,171 | +€1,164 | +15,875% |
| Profit (loss) for the period before taxes | 9903 | -€29,042 | -€12,887 | +€16,155 | +55.6% |
| Profit (loss) for the period | 9904 | -€29,042 | -€12,887 | +€16,155 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,042 | -€12,887 | +€16,155 | +55.6% |
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 14 October 2026 via checked.be.