OA MANAGEMENT & SOLUTIONS: 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 MANAGEMENT & SOLUTIONS
Largest movements
- Cash +€58,647
new in 2025: €58,647
mainly Net result for the year (+€92,454) and Trade debts (+€31,715)
- Receivables within one year +€42,548
up €42,548 (+297%), from €14,350 to €56,898
of which Trade receivables: +€41,883
- Current investments +€27,195
new in 2025: €27,195
- Tangible fixed assets -€6,714
down €6,714 (-4.3%), from €156,783 to €150,069
of which Land and buildings: -€4,716
- Profit (loss) carried forward +€92,454
up €92,454, from -€20,181 to €72,273
- Trade debts +€31,715
up €31,715 (+552%), from €5,744 to €37,460
- Tax, wage and social debts +€27,050
up €27,050 (+4,822%), from €561 to €27,611
- Other debts -€13,701
down €13,701 (-19.0%), from €71,945 to €58,244
- Debts after one year -€10,564
down €10,564 (-12.9%), from €81,835 to €71,271
of which Financial debts: -€9,344
- Gross operating margin +€123,151
up €123,151 (+1,901%), from €6,478 to €129,630
- Taxes +€25,198
new in 2025: €25,198
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 | €171,132 | €293,387 | +€122,254 | +71.4% |
| Fixed assets | 21/28 | €156,783 | €150,069 | -€6,714 | -4.3% |
| Tangible fixed assets | 22/27 | €156,783 | €150,069 | -€6,714 | -4.3% |
| Land and buildings | 22 | €140,816 | €136,100 | -€4,716 | -3.3% |
| Plant, machinery and equipment | 23 | €15,966 | €13,968 | -€1,998 | -12.5% |
| Current assets | 29/58 | €14,350 | €143,318 | +€128,968 | +899% |
| Amounts receivable within one year | 40/41 | €14,350 | €56,898 | +€42,548 | +297% |
| Trade receivables | 40 | €14,350 | €56,233 | +€41,883 | +292% |
| Other amounts receivable | 41 | - | €665 | +€665 | |
| Current investments | 50/53 | - | €27,195 | +€27,195 | |
| Cash at bank and in hand | 54/58 | - | €58,647 | +€58,647 | |
| Deferred charges and accrued income | 490/1 | - | €578 | +€578 | |
| Total equity and liabilities | 10/49 | €171,132 | €293,387 | +€122,254 | +71.4% |
| Equity | 10/15 | -€1,581 | €90,873 | +€92,454 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,181 | €72,273 | +€92,454 | |
| Amounts payable | 17/49 | €172,713 | €202,514 | +€29,800 | +17.3% |
| Amounts payable after more than one year | 17 | €81,835 | €71,271 | -€10,564 | -12.9% |
| Financial debts | 170/4 | €80,615 | €71,271 | -€9,344 | -11.6% |
| Other amounts payable | 178/9 | €1,220 | - | -€1,220 | |
| Amounts payable within one year | 42/48 | €90,878 | €131,202 | +€40,324 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €8,263 | €7,379 | -€883 | -10.7% |
| Financial debts | 43 | €4,365 | €507 | -€3,858 | -88.4% |
| Credit institutions | 430/8 | €4,365 | €507 | -€3,858 | -88.4% |
| Trade debts | 44 | €5,744 | €37,460 | +€31,715 | +552% |
| Suppliers | 440/4 | €5,744 | €37,460 | +€31,715 | +552% |
| Taxes, remuneration and social security | 45 | €561 | €27,611 | +€27,050 | +4,822% |
| Taxes | 450/3 | €561 | €27,611 | +€27,050 | +4,822% |
| Other amounts payable | 47/48 | €71,945 | €58,244 | -€13,701 | -19.0% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,714 | €6,714 | = | 0.0% |
| Other operating charges | 640/8 | €1,929 | €2,057 | +€129 | +6.7% |
| Gross operating margin | 9900 | €6,478 | €129,630 | +€123,151 | +1,901% |
| Operating profit (loss) | 9901 | -€2,164 | €120,859 | +€123,023 | |
| Financial income | 75/76B | - | €555 | +€555 | |
| Recurring financial income | 75 | - | €555 | +€555 | |
| Financial charges | 65/66B | €4,259 | €3,762 | -€497 | -11.7% |
| Recurring financial charges | 65 | €4,259 | €3,762 | -€497 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,423 | €117,652 | +€124,074 | |
| Income taxes | 67/77 | - | €25,198 | +€25,198 | |
| Profit (loss) for the period | 9904 | -€6,423 | €92,454 | +€98,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,423 | €92,454 | +€98,877 |
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 20 October 2026 via checked.be.