BIG OAK: 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.
BIG OAK
Largest movements
- Cash -€16,466
down €16,466 (-66.6%), from €24,719 to €8,253
mainly Net result for the year (-€13,539) and Receivables within one year (-€4,420)
- Receivables within one year +€4,420
up €4,420 (+1387.4%), from €319 to €4,738
- Tangible fixed assets -€1,357
down €1,357 (-53.2%), from €2,553 to €1,196
- Profit (loss) carried forward -€13,539
down €13,539, from €1,899 to -€11,639
- Tax, wage and social debts -€1,866
down €1,866 (-100.0%), from €1,866 to €0
- Other debts +€1,804
up €1,804 (+37.2%), from €4,853 to €6,656
- Gross operating margin -€33,310
down €33,310, from €23,076 to -€10,234
- Taxes -€2,542
down €2,542 (-94.8%), from €2,681 to €140
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 | €27,590 | €14,188 | -€13,402 | -48.6% |
| Fixed assets | 21/28 | €2,553 | €1,196 | -€1,357 | -53.2% |
| Tangible fixed assets | 22/27 | €2,553 | €1,196 | -€1,357 | -53.2% |
| Furniture and vehicles | 24 | €2,553 | €1,196 | -€1,357 | -53.2% |
| Current assets | 29/58 | €25,038 | €12,992 | -€12,046 | -48.1% |
| Amounts receivable within one year | 40/41 | €319 | €4,738 | +€4,420 | +1387.4% |
| Other amounts receivable | 41 | €319 | €4,738 | +€4,420 | +1387.4% |
| Cash at bank and in hand | 54/58 | €24,719 | €8,253 | -€16,466 | -66.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €27,590 | €14,188 | -€13,402 | -48.6% |
| Equity | 10/15 | €20,544 | €7,006 | -€13,539 | -65.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €95 | €95 | = | 0.0% |
| Non-distributable reserves | 130/1 | €95 | €95 | = | 0.0% |
| Reserves not available under the articles | 1311 | €95 | €95 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,899 | -€11,639 | -€13,539 | |
| Amounts payable | 17/49 | €7,046 | €7,182 | +€136 | +1.9% |
| Amounts payable within one year | 42/48 | €7,046 | €7,182 | +€136 | +1.9% |
| Trade debts | 44 | €327 | €525 | +€198 | +60.5% |
| Suppliers | 440/4 | €327 | €525 | +€198 | +60.5% |
| Taxes, remuneration and social security | 45 | €1,866 | €0 | -€1,866 | -100.0% |
| Taxes | 450/3 | €1,866 | €0 | -€1,866 | -100.0% |
| Other amounts payable | 47/48 | €4,853 | €6,656 | +€1,804 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €1,004 | -€72 | -6.7% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Non-recurring operating charges | 66A | €0 | €352 | +€352 | |
| Gross operating margin | 9900 | €23,076 | -€10,234 | -€33,310 | |
| Operating profit (loss) | 9901 | €21,548 | -€12,056 | -€33,605 | |
| Financial charges | 65/66B | €1,407 | €1,343 | -€64 | -4.6% |
| Recurring financial charges | 65 | €1,407 | €1,343 | -€64 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €20,141 | -€13,399 | -€33,540 | |
| Income taxes | 67/77 | €2,681 | €140 | -€2,542 | -94.8% |
| Profit (loss) for the period | 9904 | €17,460 | -€13,539 | -€30,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,460 | -€13,539 | -€30,999 |
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 10 October 2026 via checked.be.