OEI: 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.
OEI
Largest movements
- Stocks and contracts -€82,083
down €82,083 (-100%), from €82,083 to €0
- Cash +€53,771
up €53,771 (+123%), from €43,802 to €97,572
mainly Stocks and contracts (+€82,083) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year -€27,155
down €27,155 (-91.7%), from €29,624 to €2,469
of which Trade receivables: -€23,331
- Other debts -€78,411
down €78,411 (-95.7%), from €81,928 to €3,518
- Profit (loss) carried forward -€18,206
down €18,206 (-37.2%), from -€48,965 to -€67,172
- Tax, wage and social debts -€6,293
down €6,293 (-100%), from €6,293 to €0
- Gross operating margin -€17,002
down €17,002, from €1,380 to -€15,622
- Financial income -€6,650
down €6,650 (-90.4%), from €7,353 to €703
- Write-downs +€1,933
new in 2025: €1,933
- Financial charges -€1,190
down €1,190 (-62.3%), from €1,910 to €720
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 | €205,617 | €100,042 | -€105,575 | -51.3% |
| Current assets | 29/58 | €205,617 | €100,042 | -€105,575 | -51.3% |
| Stocks and contracts in progress | 3 | €82,083 | €0 | -€82,083 | -100% |
| Stocks | 30/36 | €82,083 | €0 | -€82,083 | -100% |
| Amounts receivable within one year | 40/41 | €29,624 | €2,469 | -€27,155 | -91.7% |
| Trade receivables | 40 | €25,664 | €2,332 | -€23,331 | -90.9% |
| Other amounts receivable | 41 | €3,960 | €137 | -€3,823 | -96.5% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €43,802 | €97,572 | +€53,771 | +123% |
| Deferred charges and accrued income | 490/1 | €108 | €0 | -€108 | -100% |
| Total equity and liabilities | 10/49 | €205,617 | €100,042 | -€105,575 | -51.3% |
| Equity | 10/15 | €114,038 | €95,831 | -€18,206 | -16.0% |
| Contributions | 10/11 | €158,600 | €158,600 | = | 0.0% |
| Reserves | 13 | €4,403 | €4,403 | = | 0.0% |
| Distributable reserves | 133 | €4,403 | €4,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,965 | -€67,172 | -€18,206 | -37.2% |
| Amounts payable | 17/49 | €91,579 | €4,210 | -€87,369 | -95.4% |
| Amounts payable within one year | 42/48 | €90,261 | €4,210 | -€86,051 | -95.3% |
| Trade debts | 44 | €2,040 | €693 | -€1,347 | -66.0% |
| Suppliers | 440/4 | €2,040 | €693 | -€1,347 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,293 | €0 | -€6,293 | -100% |
| Taxes | 450/3 | €6,293 | €0 | -€6,293 | -100% |
| Other amounts payable | 47/48 | €81,928 | €3,518 | -€78,411 | -95.7% |
| Accrued charges and deferred income | 492/3 | €1,318 | €0 | -€1,318 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,933 | +€1,933 | |
| Other operating charges | 640/8 | €628 | €689 | +€61 | +9.8% |
| Gross operating margin | 9900 | €1,380 | -€15,622 | -€17,002 | |
| Operating profit (loss) | 9901 | €752 | -€18,244 | -€18,996 | |
| Financial income | 75/76B | €7,353 | €703 | -€6,650 | -90.4% |
| Recurring financial income | 75 | €7,353 | €703 | -€6,650 | -90.4% |
| Financial charges | 65/66B | €1,910 | €720 | -€1,190 | -62.3% |
| Recurring financial charges | 65 | €1,910 | €720 | -€1,190 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €6,194 | -€18,261 | -€24,456 | |
| Income taxes | 67/77 | - | -€55 | -€55 | |
| Profit (loss) for the period | 9904 | €6,194 | -€18,206 | -€24,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,194 | -€18,206 | -€24,401 |
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 27 October 2026 via checked.be.