Oak: 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.
Oak
Largest movements
- Cash +€30,848
up €30,848 (+354%), from €8,712 to €39,561
mainly Other debts (+€39,480) and Net result for the year (+€17,959)
- Receivables within one year +€8,309
up €8,309 (+6,775%), from €123 to €8,432
of which Trade receivables: +€7,781
- Tangible fixed assets -€4,032
down €4,032 (-12.2%), from €32,943 to €28,911
of which Furniture and vehicles: -€3,815
- Other debts +€39,480
up €39,480 (+60.1%), from €65,680 to €105,160
- Profit (loss) carried forward +€17,959
up €17,959 (+18.5%), from €96,978 to €114,938
- Debts after one year -€14,000
down €14,000 (-28.0%), from €50,000 to €36,000
- Current portion of long-term debt -€11,489
no longer reported in 2025 (was €11,489)
- Write-downs +€132,319
no longer reported in 2025 (was -€132,319)
- Taxes -€31,143
down €31,143 (-82.1%), from €37,954 to €6,811
- Depreciation +€3,384
up €3,384 (+83.8%), from €4,040 to €7,424
- Gross operating margin +€2,365
up €2,365 (+6.4%), from €36,945 to €39,311
- Financial charges +€587
up €587 (+10.4%), from €5,629 to €6,216
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 | €315,890 | €348,916 | +€33,026 | +10.5% |
| Fixed assets | 21/28 | €303,432 | €299,400 | -€4,032 | -1.3% |
| Tangible fixed assets | 22/27 | €32,943 | €28,911 | -€4,032 | -12.2% |
| Plant, machinery and equipment | 23 | €1,552 | €1,335 | -€217 | -14.0% |
| Furniture and vehicles | 24 | €31,391 | €27,576 | -€3,815 | -12.2% |
| Financial fixed assets | 28 | €270,490 | €270,490 | = | 0.0% |
| Current assets | 29/58 | €12,458 | €49,515 | +€37,057 | +297% |
| Amounts receivable within one year | 40/41 | €123 | €8,432 | +€8,309 | +6,775% |
| Trade receivables | 40 | - | €7,781 | +€7,781 | |
| Other amounts receivable | 41 | €123 | €651 | +€528 | +431% |
| Cash at bank and in hand | 54/58 | €8,712 | €39,561 | +€30,848 | +354% |
| Deferred charges and accrued income | 490/1 | €3,623 | €1,523 | -€2,100 | -58.0% |
| Total equity and liabilities | 10/49 | €315,890 | €348,916 | +€33,026 | +10.5% |
| Equity | 10/15 | €122,846 | €140,805 | +€17,959 | +14.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €24,367 | €24,367 | = | 0.0% |
| Distributable reserves | 133 | €24,367 | €24,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,978 | €114,938 | +€17,959 | +18.5% |
| Amounts payable | 17/49 | €193,045 | €208,111 | +€15,066 | +7.8% |
| Amounts payable after more than one year | 17 | €50,000 | €36,000 | -€14,000 | -28.0% |
| Financial debts | 170/4 | €50,000 | €36,000 | -€14,000 | -28.0% |
| Amounts payable within one year | 42/48 | €137,679 | €165,319 | +€27,640 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €11,489 | - | -€11,489 | |
| Trade debts | 44 | €1,009 | €111 | -€898 | -89.0% |
| Suppliers | 440/4 | €1,009 | €111 | -€898 | -89.0% |
| Taxes, remuneration and social security | 45 | €59,501 | €60,049 | +€548 | +0.9% |
| Taxes | 450/3 | €41,501 | €42,042 | +€541 | +1.3% |
| Remuneration and social security | 454/9 | €18,000 | €18,007 | +€7 | 0.0% |
| Other amounts payable | 47/48 | €65,680 | €105,160 | +€39,480 | +60.1% |
| Accrued charges and deferred income | 492/3 | €5,366 | €6,792 | +€1,426 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,040 | €7,424 | +€3,384 | +83.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€132,319 | - | +€132,319 | |
| Other operating charges | 640/8 | €871 | €901 | +€30 | +3.4% |
| Gross operating margin | 9900 | €36,945 | €39,311 | +€2,365 | +6.4% |
| Operating profit (loss) | 9901 | €164,353 | €30,986 | -€133,367 | -81.1% |
| Financial charges | 65/66B | €5,629 | €6,216 | +€587 | +10.4% |
| Recurring financial charges | 65 | €5,629 | €6,216 | +€587 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €158,725 | €24,771 | -€133,954 | -84.4% |
| Income taxes | 67/77 | €37,954 | €6,811 | -€31,143 | -82.1% |
| Profit (loss) for the period | 9904 | €120,771 | €17,959 | -€102,812 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €120,771 | €17,959 | -€102,812 | -85.1% |
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 18 October 2026 via checked.be.