DFS OAK GROUP: 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.
DFS OAK GROUP
Largest movements
- Tangible fixed assets +€445,214
up €445,214 (+300%), from €148,557 to €593,771
of which Leasing and similar rights: +€326,440
- Financial fixed assets +€172,500
up €172,500 (+767%), from €22,500 to €195,000
- Deferred charges and accrued income +€15,493
up €15,493 (+10,356%), from €150 to €15,643
- Debts after one year +€461,466
up €461,466 (+481%), from €95,936 to €557,402
of which Financial debts: +€318,966
- Current portion of long-term debt +€101,868
up €101,868 (+407%), from €25,005 to €126,873
- Reserves +€50,434
up €50,434 (+97.8%), from €51,590 to €102,025
- Trade debts +€30,618
up €30,618 (+39.4%), from €77,731 to €108,349
- Tax, wage and social debts -€12,354
down €12,354 (-79.7%), from €15,504 to €3,150
- Depreciation +€40,542
up €40,542 (+154%), from €26,268 to €66,810
- Gross operating margin +€38,083
up €38,083 (+39.4%), from €96,745 to €134,828
- Taxes -€13,714
down €13,714 (-98.4%), from €13,931 to €217
- Financial charges +€12,521
up €12,521 (+285%), from €4,387 to €16,909
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 | €273,266 | €910,798 | +€637,532 | +233% |
| Fixed assets | 21/28 | €171,057 | €788,771 | +€617,714 | +361% |
| Tangible fixed assets | 22/27 | €148,557 | €593,771 | +€445,214 | +300% |
| Plant, machinery and equipment | 23 | €77,875 | €194,325 | +€116,450 | +150% |
| Furniture and vehicles | 24 | - | €2,324 | +€2,324 | |
| Leasing and similar rights | 25 | €70,681 | €397,122 | +€326,440 | +462% |
| Financial fixed assets | 28 | €22,500 | €195,000 | +€172,500 | +767% |
| Current assets | 29/58 | €102,210 | €122,027 | +€19,818 | +19.4% |
| Amounts receivable within one year | 40/41 | €97,282 | €102,278 | +€4,996 | +5.1% |
| Trade receivables | 40 | €97,282 | €102,278 | +€4,996 | +5.1% |
| Cash at bank and in hand | 54/58 | €4,778 | €4,107 | -€671 | -14.0% |
| Deferred charges and accrued income | 490/1 | €150 | €15,643 | +€15,493 | +10,356% |
| Total equity and liabilities | 10/49 | €273,266 | €910,798 | +€637,532 | +233% |
| Equity | 10/15 | €59,090 | €109,525 | +€50,434 | +85.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €51,590 | €102,025 | +€50,434 | +97.8% |
| Distributable reserves | 133 | €51,590 | €102,025 | +€50,434 | +97.8% |
| Amounts payable | 17/49 | €214,176 | €801,274 | +€587,098 | +274% |
| Amounts payable after more than one year | 17 | €95,936 | €557,402 | +€461,466 | +481% |
| Financial debts | 170/4 | €73,436 | €392,402 | +€318,966 | +434% |
| Other amounts payable | 178/9 | €22,500 | €165,000 | +€142,500 | +633% |
| Amounts payable within one year | 42/48 | €118,240 | €238,372 | +€120,132 | +102% |
| Current portion of amounts payable after more than one year | 42 | €25,005 | €126,873 | +€101,868 | +407% |
| Trade debts | 44 | €77,731 | €108,349 | +€30,618 | +39.4% |
| Suppliers | 440/4 | €77,731 | €108,349 | +€30,618 | +39.4% |
| Taxes, remuneration and social security | 45 | €15,504 | €3,150 | -€12,354 | -79.7% |
| Taxes | 450/3 | €15,504 | €3,150 | -€12,354 | -79.7% |
| Accrued charges and deferred income | 492/3 | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,268 | €66,810 | +€40,542 | +154% |
| Other operating charges | 640/8 | €569 | €645 | +€76 | +13.4% |
| Gross operating margin | 9900 | €96,745 | €134,828 | +€38,083 | +39.4% |
| Operating profit (loss) | 9901 | €69,909 | €67,373 | -€2,536 | -3.6% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €4,387 | €16,909 | +€12,521 | +285% |
| Recurring financial charges | 65 | €4,387 | €16,909 | +€12,521 | +285% |
| Profit (loss) for the period before taxes | 9903 | €65,521 | €50,652 | -€14,870 | -22.7% |
| Income taxes | 67/77 | €13,931 | €217 | -€13,714 | -98.4% |
| Profit (loss) for the period | 9904 | €51,590 | €50,434 | -€1,156 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,590 | €50,434 | -€1,156 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.