FIVE OAKS F.: 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.
FIVE OAKS F.
Largest movements
- Current investments -€148,890
down €148,890 (-34.6%), from €430,828 to €281,939
- Cash +€118,151
up €118,151 (+170%), from €69,540 to €187,691
mainly Current investments (+€148,890) and Receivables within one year (+€19,913)
- Receivables within one year -€19,913
down €19,913 (-63.5%), from €31,360 to €11,447
of which Trade receivables: -€20,029
- Tangible fixed assets -€9,754
down €9,754 (-25.0%), from €39,086 to €29,332
of which Furniture and vehicles: -€8,752
- Profit (loss) carried forward -€39,420
down €39,420 (-0.6%), from -€6.6m to -€6.6m
- Trade debts -€31,037
down €31,037 (-81.2%), from €38,225 to €7,189
- Other debts +€12,844
up €12,844 (+13.2%), from €96,973 to €109,817
- Tax, wage and social debts -€7,019
down €7,019 (-91.4%), from €7,682 to €663
of which Remuneration and social security: -€7,500
- Financial income -€9,791
down €9,791 (-79.4%), from €12,339 to €2,547
- Depreciation +€7,086
up €7,086 (+182%), from €3,903 to €10,989
- Gross operating margin +€4,478
up €4,478 (+17.5%), from -€25,602 to -€21,124
- Other operating charges +€973
up €973 (+97.2%), from €1,001 to €1,974
- Financial charges +€584
up €584 (+8.5%), from €6,859 to €7,443
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 | €574,810 | €511,003 | -€63,806 | -11.1% |
| Fixed assets | 21/28 | €39,086 | €29,332 | -€9,754 | -25.0% |
| Tangible fixed assets | 22/27 | €39,086 | €29,332 | -€9,754 | -25.0% |
| Plant, machinery and equipment | 23 | - | €906 | +€906 | |
| Furniture and vehicles | 24 | €30,692 | €21,941 | -€8,752 | -28.5% |
| Other tangible fixed assets | 26 | €8,394 | €6,486 | -€1,908 | -22.7% |
| Current assets | 29/58 | €535,724 | €481,671 | -€54,053 | -10.1% |
| Amounts receivable within one year | 40/41 | €31,360 | €11,447 | -€19,913 | -63.5% |
| Trade receivables | 40 | €28,391 | €8,362 | -€20,029 | -70.5% |
| Other amounts receivable | 41 | €2,969 | €3,085 | +€116 | +3.9% |
| Current investments | 50/53 | €430,828 | €281,939 | -€148,890 | -34.6% |
| Cash at bank and in hand | 54/58 | €69,540 | €187,691 | +€118,151 | +170% |
| Deferred charges and accrued income | 490/1 | €3,995 | €594 | -€3,401 | -85.1% |
| Total equity and liabilities | 10/49 | €574,810 | €511,003 | -€63,806 | -11.1% |
| Equity | 10/15 | €425,132 | €385,712 | -€39,420 | -9.3% |
| Contributions | 10/11 | €6,991,000 | €6,991,000 | = | 0.0% |
| Capital | 10 | €6,991,000 | €6,991,000 | = | 0.0% |
| Issued capital | 100 | €6,991,000 | €6,991,000 | = | 0.0% |
| Reserves | 13 | €15,800 | €15,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,800 | €15,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,581,668 | -€6,621,088 | -€39,420 | -0.6% |
| Amounts payable | 17/49 | €149,678 | €125,291 | -€24,386 | -16.3% |
| Amounts payable within one year | 42/48 | €142,880 | €117,669 | -€25,211 | -17.6% |
| Trade debts | 44 | €38,225 | €7,189 | -€31,037 | -81.2% |
| Suppliers | 440/4 | €38,225 | €7,189 | -€31,037 | -81.2% |
| Taxes, remuneration and social security | 45 | €7,682 | €663 | -€7,019 | -91.4% |
| Taxes | 450/3 | €182 | €663 | +€481 | +264% |
| Remuneration and social security | 454/9 | €7,500 | €0 | -€7,500 | -100% |
| Other amounts payable | 47/48 | €96,973 | €109,817 | +€12,844 | +13.2% |
| Accrued charges and deferred income | 492/3 | €6,797 | €7,622 | +€825 | +12.1% |
| Non-recurring operating income | 76A | €1,109 | €0 | -€1,109 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,903 | €10,989 | +€7,086 | +182% |
| Other operating charges | 640/8 | €1,001 | €1,974 | +€973 | +97.2% |
| Gross operating margin | 9900 | -€25,602 | -€21,124 | +€4,478 | +17.5% |
| Operating profit (loss) | 9901 | -€30,506 | -€34,087 | -€3,581 | -11.7% |
| Financial income | 75/76B | €12,339 | €2,547 | -€9,791 | -79.4% |
| Recurring financial income | 75 | €12,339 | €2,547 | -€9,791 | -79.4% |
| Financial charges | 65/66B | €6,859 | €7,443 | +€584 | +8.5% |
| Recurring financial charges | 65 | €6,859 | €7,443 | +€584 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,027 | -€38,983 | -€13,956 | -55.8% |
| Income taxes | 67/77 | €260 | €437 | +€177 | +67.8% |
| Profit (loss) for the period | 9904 | -€25,287 | -€39,420 | -€14,133 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,287 | -€39,420 | -€14,133 | -55.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.