Blue Oak Management Services: 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.
Blue Oak Management Services
Largest movements
- Current investments +€341,719
up €341,719 (+301%), from €113,625 to €455,344
- Cash -€144,208
down €144,208 (-56.0%), from €257,557 to €113,349
mainly Current investments (-€341,719) and Investment in fixed assets (net) (-€4,846)
- Profit (loss) carried forward +€174,275
new in 2025: €174,275
- Provisions +€23,625
new in 2025: €23,625
- Gross operating margin +€31,245
up €31,245 (+14.8%), from €210,798 to €242,043
- Provisions +€23,625
new in 2025: €23,625
- Financial income +€15,145
up €15,145 (+1,244%), from €1,217 to €16,362
- Taxes +€5,545
up €5,545 (+11.5%), from €48,220 to €53,765
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 | €415,199 | €612,891 | +€197,692 | +47.6% |
| Fixed assets | 21/28 | €13,457 | €11,993 | -€1,464 | -10.9% |
| Tangible fixed assets | 22/27 | €13,457 | €11,993 | -€1,464 | -10.9% |
| Furniture and vehicles | 24 | €13,457 | €10,227 | -€3,230 | -24.0% |
| Other tangible fixed assets | 26 | - | €1,766 | +€1,766 | |
| Current assets | 29/58 | €401,742 | €600,898 | +€199,156 | +49.6% |
| Amounts receivable within one year | 40/41 | €30,394 | €31,973 | +€1,579 | +5.2% |
| Trade receivables | 40 | €27,287 | €21,766 | -€5,521 | -20.2% |
| Other amounts receivable | 41 | €3,107 | €10,207 | +€7,100 | +229% |
| Current investments | 50/53 | €113,625 | €455,344 | +€341,719 | +301% |
| Cash at bank and in hand | 54/58 | €257,557 | €113,349 | -€144,208 | -56.0% |
| Deferred charges and accrued income | 490/1 | €166 | €232 | +€66 | +39.8% |
| Total equity and liabilities | 10/49 | €415,199 | €612,891 | +€197,692 | +47.6% |
| Equity | 10/15 | €311,431 | €485,706 | +€174,275 | +56.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €308,931 | €308,931 | = | 0.0% |
| Distributable reserves | 133 | €308,931 | €308,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €174,275 | +€174,275 | |
| Provisions and deferred taxes | 16 | - | €23,625 | +€23,625 | |
| Provisions for liabilities and charges | 160/5 | - | €23,625 | +€23,625 | |
| Environmental obligations | 163 | - | €23,625 | +€23,625 | |
| Amounts payable | 17/49 | €103,768 | €103,560 | -€208 | -0.2% |
| Amounts payable within one year | 42/48 | €103,768 | €103,560 | -€208 | -0.2% |
| Trade debts | 44 | €2,382 | €2,235 | -€147 | -6.2% |
| Suppliers | 440/4 | €2,382 | €2,235 | -€147 | -6.2% |
| Taxes, remuneration and social security | 45 | €101,386 | €101,325 | -€61 | -0.1% |
| Taxes | 450/3 | €97,571 | €101,325 | +€3,754 | +3.8% |
| Remuneration and social security | 454/9 | €3,815 | - | -€3,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,330 | €6,310 | +€1,980 | +45.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €23,625 | +€23,625 | |
| Other operating charges | 640/8 | €369 | €351 | -€18 | -4.9% |
| Gross operating margin | 9900 | €210,798 | €242,043 | +€31,245 | +14.8% |
| Operating profit (loss) | 9901 | €206,099 | €211,757 | +€5,658 | +2.7% |
| Financial income | 75/76B | €1,217 | €16,362 | +€15,145 | +1,244% |
| Recurring financial income | 75 | €1,217 | €16,362 | +€15,145 | +1,244% |
| Financial charges | 65/66B | €74 | €79 | +€5 | +6.8% |
| Recurring financial charges | 65 | €74 | €79 | +€5 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €207,242 | €228,040 | +€20,798 | +10.0% |
| Income taxes | 67/77 | €48,220 | €53,765 | +€5,545 | +11.5% |
| Profit (loss) for the period | 9904 | €159,022 | €174,275 | +€15,253 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €159,022 | €174,275 | +€15,253 | +9.6% |
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 16 October 2026 via checked.be.