L'OASIS DES SAVEURS: what changed
L'OASIS DES SAVEURS
Largest movements
- Cash -€96,857
down €96,857 (-32.3%), from €299,967 to €203,111
mainly Contributions, distributions and other (-€57,015) and Stocks and contracts (-€24,367)
- Stocks and contracts +€24,367
up €24,367 (+19.8%), from €123,330 to €147,697
- Tangible fixed assets -€8,135
down €8,135 (-16.9%), from €48,036 to €39,900
of which Land and buildings: -€6,901
- Receivables within one year +€6,428
up €6,428 (+40.5%), from €15,868 to €22,296
of which Other amounts receivable: +€6,295
- Reserves -€41,311
down €41,311 (-17.6%), from €234,102 to €192,791
of which Distributable reserves: -€39,206
- Tax, wage and social debts -€20,885
down €20,885 (-62.8%), from €33,279 to €12,394
of which Taxes: -€17,568
- Trade debts +€20,665
up €20,665 (+704%), from €2,936 to €23,600
- Other debts -€13,924
down €13,924 (-20.4%), from €68,088 to €54,165
- Debts after one year -€13,037
down €13,037 (-100%), from €13,037 to €0
- Gross operating margin -€19,941
down €19,941 (-11.7%), from €170,416 to €150,475
- Taxes -€7,765
down €7,765 (-46.8%), from €16,609 to €8,844
- Financial income -€3,683
down €3,683 (-81.9%), from €4,499 to €816
- Financial charges +€3,533
up €3,533 (+202%), from €1,751 to €5,284
- Staff costs -€2,528
down €2,528 (-2.2%), from €113,886 to €111,358
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €491,591 | €419,516 | -€72,074 | -14.7% |
| Fixed assets | 21/28 | €48,635 | €40,500 | -€8,135 | -16.7% |
| Tangible fixed assets | 22/27 | €48,036 | €39,900 | -€8,135 | -16.9% |
| Land and buildings | 22 | €43,745 | €36,845 | -€6,901 | -15.8% |
| Plant, machinery and equipment | 23 | €4,097 | €3,056 | -€1,042 | -25.4% |
| Furniture and vehicles | 24 | €193 | €0 | -€193 | -100% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €442,955 | €379,016 | -€63,939 | -14.4% |
| Stocks and contracts in progress | 3 | €123,330 | €147,697 | +€24,367 | +19.8% |
| Stocks | 30/36 | €123,330 | €147,697 | +€24,367 | +19.8% |
| Amounts receivable within one year | 40/41 | €15,868 | €22,296 | +€6,428 | +40.5% |
| Trade receivables | 40 | €15,806 | €15,939 | +€132 | +0.8% |
| Other amounts receivable | 41 | €62 | €6,357 | +€6,295 | +10,126% |
| Cash at bank and in hand | 54/58 | €299,967 | €203,111 | -€96,857 | -32.3% |
| Deferred charges and accrued income | 490/1 | €3,789 | €5,913 | +€2,123 | +56.0% |
| Total equity and liabilities | 10/49 | €491,591 | €419,516 | -€72,074 | -14.7% |
| Equity | 10/15 | €352,501 | €311,190 | -€41,311 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,102 | €192,791 | -€41,311 | -17.6% |
| Tax-exempt reserves | 132 | €12,629 | €10,524 | -€2,105 | -16.7% |
| Distributable reserves | 133 | €221,473 | €182,267 | -€39,206 | -17.7% |
| Profit (loss) carried forward | 14 | €99,799 | €99,799 | = | 0.0% |
| Provisions and deferred taxes | 16 | €6,088 | €5,031 | -€1,058 | -17.4% |
| Deferred taxes | 168 | €6,088 | €5,031 | -€1,058 | -17.4% |
| Amounts payable | 17/49 | €133,002 | €103,296 | -€29,706 | -22.3% |
| Amounts payable after more than one year | 17 | €13,037 | €0 | -€13,037 | -100% |
| Financial debts | 170/4 | €13,037 | €0 | -€13,037 | -100% |
| Amounts payable within one year | 42/48 | €118,011 | €103,196 | -€14,815 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €13,708 | €13,037 | -€671 | -4.9% |
| Trade debts | 44 | €2,936 | €23,600 | +€20,665 | +704% |
| Suppliers | 440/4 | €2,936 | €23,600 | +€20,665 | +704% |
| Taxes, remuneration and social security | 45 | €33,279 | €12,394 | -€20,885 | -62.8% |
| Taxes | 450/3 | €25,296 | €7,728 | -€17,568 | -69.5% |
| Remuneration and social security | 454/9 | €7,983 | €4,666 | -€3,317 | -41.5% |
| Other amounts payable | 47/48 | €68,088 | €54,165 | -€13,924 | -20.4% |
| Accrued charges and deferred income | 492/3 | €1,954 | €100 | -€1,854 | -94.9% |
| Non-recurring operating income | 76A | €31 | €0 | -€31 | -100% |
| Remuneration, social security and pensions | 62 | €113,886 | €111,358 | -€2,528 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,552 | €8,135 | -€417 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €475 | +€475 | |
| Other operating charges | 640/8 | €2,426 | €2,485 | +€59 | +2.4% |
| Non-recurring operating charges | 66A | €183 | €63 | -€120 | -65.4% |
| Gross operating margin | 9900 | €170,416 | €150,475 | -€19,941 | -11.7% |
| Operating profit (loss) | 9901 | €45,369 | €27,959 | -€17,410 | -38.4% |
| Financial income | 75/76B | €4,499 | €816 | -€3,683 | -81.9% |
| Recurring financial income | 75 | €4,499 | €816 | -€3,683 | -81.9% |
| Financial charges | 65/66B | €1,751 | €5,284 | +€3,533 | +202% |
| Recurring financial charges | 65 | €1,751 | €5,284 | +€3,533 | +202% |
| Profit (loss) for the period before taxes | 9903 | €48,117 | €23,491 | -€24,626 | -51.2% |
| Transfer from deferred taxes | 780 | €1,058 | €1,058 | = | 0.0% |
| Income taxes | 67/77 | €16,609 | €8,844 | -€7,765 | -46.8% |
| Profit (loss) for the period | 9904 | €32,565 | €15,705 | -€16,861 | -51.8% |
| Transfer from tax-exempt reserves | 789 | €2,105 | €2,105 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,670 | €17,810 | -€16,861 | -48.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.