OA International: 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.
OA International
Largest movements
- Receivables within one year +€134,487
up €134,487 (+227%), from €59,166 to €193,653
of which Trade receivables: +€133,598
- Current investments -€69,088
down €69,088 (-100%), from €69,088 to €0
- Cash -€65,509
down €65,509 (-98.8%), from €66,332 to €823
mainly Receivables within one year (-€134,487) and Contributions, distributions and other (-€124,005)
- Tangible fixed assets -€2,813
down €2,813 (-41.7%), from €6,741 to €3,928
of which Plant, machinery and equipment: -€2,813
- Reserves -€18,750
down €18,750 (-100%), from €18,750 to €0
of which Tax-exempt reserves: -€18,750
- Trade debts +€18,271
up €18,271 (+185%), from €9,874 to €28,145
- Other debts -€3,393
down €3,393 (-2.3%), from €147,271 to €143,878
- Depreciation +€9,177
up €9,177 (+326%), from €2,813 to €11,990
- Gross operating margin -€4,276
down €4,276 (-3.2%), from €133,340 to €129,064
- Taxes +€2,815
up €2,815 (+1,180%), from €238 to €3,053
- Other operating charges +€2,553
up €2,553 (+30.5%), from €8,379 to €10,932
- Financial income +€1,752
up €1,752 (+50.7%), from €3,459 to €5,211
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,781 | €204,832 | -€3,949 | -1.9% |
| Fixed assets | 21/28 | €6,741 | €3,928 | -€2,813 | -41.7% |
| Tangible fixed assets | 22/27 | €6,741 | €3,928 | -€2,813 | -41.7% |
| Plant, machinery and equipment | 23 | €4,146 | €1,334 | -€2,813 | -67.8% |
| Other tangible fixed assets | 26 | €2,594 | €2,594 | = | 0.0% |
| Current assets | 29/58 | €202,041 | €200,904 | -€1,136 | -0.6% |
| Amounts receivable within one year | 40/41 | €59,166 | €193,653 | +€134,487 | +227% |
| Trade receivables | 40 | €59,164 | €192,763 | +€133,598 | +226% |
| Other amounts receivable | 41 | €1 | €890 | +€889 | +71,674% |
| Current investments | 50/53 | €69,088 | €0 | -€69,088 | -100% |
| Cash at bank and in hand | 54/58 | €66,332 | €823 | -€65,509 | -98.8% |
| Deferred charges and accrued income | 490/1 | €7,456 | €6,429 | -€1,027 | -13.8% |
| Total equity and liabilities | 10/49 | €208,781 | €204,832 | -€3,949 | -1.9% |
| Equity | 10/15 | €49,750 | €31,000 | -€18,750 | -37.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €18,750 | €0 | -€18,750 | -100% |
| Tax-exempt reserves | 132 | €18,750 | €0 | -€18,750 | -100% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,031 | €173,832 | +€14,801 | +9.3% |
| Amounts payable within one year | 42/48 | €157,145 | €172,077 | +€14,932 | +9.5% |
| Trade debts | 44 | €9,874 | €28,145 | +€18,271 | +185% |
| Suppliers | 440/4 | €9,874 | €28,145 | +€18,271 | +185% |
| Taxes, remuneration and social security | 45 | €0 | €54 | +€54 | |
| Taxes | 450/3 | €0 | €54 | +€54 | |
| Other amounts payable | 47/48 | €147,271 | €143,878 | -€3,393 | -2.3% |
| Accrued charges and deferred income | 492/3 | €1,887 | €1,755 | -€131 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €11,990 | +€9,177 | +326% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,379 | €10,932 | +€2,553 | +30.5% |
| Gross operating margin | 9900 | €133,340 | €129,064 | -€4,276 | -3.2% |
| Operating profit (loss) | 9901 | €122,148 | €106,142 | -€16,006 | -13.1% |
| Financial income | 75/76B | €3,459 | €5,211 | +€1,752 | +50.7% |
| Recurring financial income | 75 | €3,459 | €5,211 | +€1,752 | +50.7% |
| Financial charges | 65/66B | €3,044 | €3,045 | +€0 | 0.0% |
| Recurring financial charges | 65 | €3,044 | €3,045 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €122,562 | €108,308 | -€14,254 | -11.6% |
| Income taxes | 67/77 | €238 | €3,053 | +€2,815 | +1,180% |
| Profit (loss) for the period | 9904 | €122,324 | €105,255 | -€17,069 | -14.0% |
| Transfer from tax-exempt reserves | 789 | - | €18,750 | +€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,324 | €124,005 | +€1,681 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.