GROUP OAS: 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.
GROUP OAS
Largest movements
- Receivables within one year +€6,184
up €6,184 (+19.8%), from €31,155 to €37,339
of which Trade receivables: +€8,374
- Trade debts -€12,806
down €12,806 (-97.7%), from €13,101 to €296
- Advances received +€12,635
up €12,635 (+365%), from €3,460 to €16,096
- Tax, wage and social debts +€6,260
up €6,260 (+111%), from €5,623 to €11,884
of which Taxes: +€3,606
- Gross operating margin -€10,159
down €10,159 (-21.5%), from €47,189 to €37,030
- Taxes -€1,944
down €1,944 (-94.9%), from €2,049 to €105
- Staff costs -€1,923
down €1,923 (-5.0%), from €38,272 to €36,349
- Other operating charges -€821
down €821 (-62.1%), from €1,321 to €500
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 | €70,005 | €76,119 | +€6,114 | +8.7% |
| Current assets | 29/58 | €70,005 | €76,119 | +€6,114 | +8.7% |
| Amounts receivable within one year | 40/41 | €31,155 | €37,339 | +€6,184 | +19.8% |
| Trade receivables | 40 | €25,397 | €33,772 | +€8,374 | +33.0% |
| Other amounts receivable | 41 | €5,758 | €3,567 | -€2,191 | -38.0% |
| Cash at bank and in hand | 54/58 | €35,840 | €35,112 | -€729 | -2.0% |
| Deferred charges and accrued income | 490/1 | €3,009 | €3,668 | +€659 | +21.9% |
| Total equity and liabilities | 10/49 | €70,005 | €76,119 | +€6,114 | +8.7% |
| Equity | 10/15 | €47,820 | €47,844 | +€24 | 0.0% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,620 | €38,644 | +€24 | +0.1% |
| Amounts payable | 17/49 | €22,185 | €28,275 | +€6,090 | +27.4% |
| Amounts payable within one year | 42/48 | €22,185 | €28,275 | +€6,090 | +27.4% |
| Trade debts | 44 | €13,101 | €296 | -€12,806 | -97.7% |
| Suppliers | 440/4 | €13,101 | €296 | -€12,806 | -97.7% |
| Advances received on contracts in progress | 46 | €3,460 | €16,096 | +€12,635 | +365% |
| Taxes, remuneration and social security | 45 | €5,623 | €11,884 | +€6,260 | +111% |
| Taxes | 450/3 | €1,993 | €5,599 | +€3,606 | +181% |
| Remuneration and social security | 454/9 | €3,631 | €6,285 | +€2,654 | +73.1% |
| Remuneration, social security and pensions | 62 | €38,272 | €36,349 | -€1,923 | -5.0% |
| Other operating charges | 640/8 | €1,321 | €500 | -€821 | -62.1% |
| Gross operating margin | 9900 | €47,189 | €37,030 | -€10,159 | -21.5% |
| Operating profit (loss) | 9901 | €7,596 | €181 | -€7,415 | -97.6% |
| Financial income | 75/76B | €184 | €127 | -€58 | -31.3% |
| Recurring financial income | 75 | €184 | €127 | -€58 | -31.3% |
| Financial charges | 65/66B | €242 | €178 | -€64 | -26.3% |
| Recurring financial charges | 65 | €242 | €178 | -€64 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €7,539 | €129 | -€7,410 | -98.3% |
| Income taxes | 67/77 | €2,049 | €105 | -€1,944 | -94.9% |
| Profit (loss) for the period | 9904 | €5,490 | €24 | -€5,466 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,490 | €24 | -€5,466 | -99.6% |
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 27 October 2026 via checked.be.