4 OAKS: 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.
4 OAKS
Largest movements
- Receivables within one year -€18,626
down €18,626 (-45.3%), from €41,131 to €22,506
of which Trade receivables: -€11,526
- Tangible fixed assets +€7,120
up €7,120 (+37.0%), from €19,260 to €26,381
of which Furniture and vehicles: +€6,067
- Cash +€4,484
up €4,484 (+23.8%), from €18,837 to €23,320
mainly Net result for the year (+€26,067) and Receivables within one year (+€18,626)
- Deferred charges and accrued income +€941
up €941 (+396%), from €237 to €1,178
- Other debts +€6,998
up €6,998, from €0 to €6,998
- Profit (loss) carried forward -€6,433
down €6,433 (-19.7%), from €32,709 to €26,276
- Trade debts -€5,588
down €5,588 (-92.4%), from €6,050 to €462
- Tax, wage and social debts -€3,768
down €3,768 (-21.1%), from €17,855 to €14,087
of which Taxes: -€6,114
- Debts after one year +€2,882
up €2,882 (+23.9%), from €12,061 to €14,944
- Gross operating margin -€8,079
down €8,079 (-16.1%), from €50,191 to €42,112
- Taxes -€1,660
down €1,660 (-17.2%), from €9,651 to €7,991
- Depreciation +€710
up €710 (+14.8%), from €4,785 to €5,495
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 | €79,466 | €73,385 | -€6,081 | -7.7% |
| Fixed assets | 21/28 | €19,260 | €26,381 | +€7,120 | +37.0% |
| Tangible fixed assets | 22/27 | €19,260 | €26,381 | +€7,120 | +37.0% |
| Plant, machinery and equipment | 23 | - | €1,053 | +€1,053 | |
| Furniture and vehicles | 24 | €19,260 | €25,328 | +€6,067 | +31.5% |
| Current assets | 29/58 | €60,206 | €47,004 | -€13,201 | -21.9% |
| Amounts receivable within one year | 40/41 | €41,131 | €22,506 | -€18,626 | -45.3% |
| Trade receivables | 40 | €33,880 | €22,354 | -€11,526 | -34.0% |
| Other amounts receivable | 41 | €7,251 | €152 | -€7,100 | -97.9% |
| Cash at bank and in hand | 54/58 | €18,837 | €23,320 | +€4,484 | +23.8% |
| Deferred charges and accrued income | 490/1 | €237 | €1,178 | +€941 | +396% |
| Total equity and liabilities | 10/49 | €79,466 | €73,385 | -€6,081 | -7.7% |
| Equity | 10/15 | €35,709 | €29,276 | -€6,433 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,709 | €26,276 | -€6,433 | -19.7% |
| Amounts payable | 17/49 | €43,757 | €44,109 | +€352 | +0.8% |
| Amounts payable after more than one year | 17 | €12,061 | €14,944 | +€2,882 | +23.9% |
| Financial debts | 170/4 | €12,061 | €14,944 | +€2,882 | +23.9% |
| Amounts payable within one year | 42/48 | €31,695 | €29,165 | -€2,531 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €5,370 | €7,618 | +€2,247 | +41.9% |
| Trade debts | 44 | €6,050 | €462 | -€5,588 | -92.4% |
| Suppliers | 440/4 | €6,050 | €462 | -€5,588 | -92.4% |
| Advances received on contracts in progress | 46 | €2,420 | €0 | -€2,420 | -100% |
| Taxes, remuneration and social security | 45 | €17,855 | €14,087 | -€3,768 | -21.1% |
| Taxes | 450/3 | €17,855 | €11,741 | -€6,114 | -34.2% |
| Remuneration and social security | 454/9 | - | €2,346 | +€2,346 | |
| Other amounts payable | 47/48 | €0 | €6,998 | +€6,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,785 | €5,495 | +€710 | +14.8% |
| Other operating charges | 640/8 | €1,980 | €1,513 | -€466 | -23.6% |
| Gross operating margin | 9900 | €50,191 | €42,112 | -€8,079 | -16.1% |
| Operating profit (loss) | 9901 | €43,426 | €35,103 | -€8,323 | -19.2% |
| Financial income | 75/76B | €209 | €0 | -€209 | -100.0% |
| Recurring financial income | 75 | €209 | €0 | -€209 | -100.0% |
| Financial charges | 65/66B | €1,299 | €1,045 | -€254 | -19.5% |
| Recurring financial charges | 65 | €1,299 | €1,045 | -€254 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €42,336 | €34,058 | -€8,278 | -19.6% |
| Income taxes | 67/77 | €9,651 | €7,991 | -€1,660 | -17.2% |
| Profit (loss) for the period | 9904 | €32,685 | €26,067 | -€6,618 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,685 | €26,067 | -€6,618 | -20.2% |
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 13 October 2026 via checked.be.