OAK Advice: 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 Advice
Largest movements
- Cash +€82,814
up €82,814 (+34.7%), from €238,691 to €321,504
mainly Net result for the year (+€157,136) and Depreciation (+€22,014)
- Tangible fixed assets -€22,014
down €22,014 (-31.4%), from €70,114 to €48,100
of which Furniture and vehicles: -€21,022
- Stocks and contracts +€11,127
new in 2025: €11,127
- Reserves +€57,136
up €57,136 (+18.8%), from €303,876 to €361,012
- Tax, wage and social debts +€17,803
up €17,803 (+160.8%), from €11,070 to €28,873
- Trade debts -€4,677
down €4,677 (-75.6%), from €6,187 to €1,509
- Gross operating margin +€21,547
up €21,547 (+10.4%), from €206,253 to €227,800
- Taxes +€6,720
up €6,720 (+16.0%), from €41,935 to €48,655
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.
Cash bridge derived
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 | €337,868 | €407,992 | +€70,124 | +20.8% |
| Fixed assets | 21/28 | €70,154 | €48,140 | -€22,014 | -31.4% |
| Tangible fixed assets | 22/27 | €70,114 | €48,100 | -€22,014 | -31.4% |
| Plant, machinery and equipment | 23 | €1,943 | €1,376 | -€567 | -29.2% |
| Furniture and vehicles | 24 | €66,046 | €45,024 | -€21,022 | -31.8% |
| Other tangible fixed assets | 26 | €2,125 | €1,700 | -€425 | -20.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €267,714 | €359,852 | +€92,138 | +34.4% |
| Stocks and contracts in progress | 3 | - | €11,127 | +€11,127 | |
| Stocks | 30/36 | - | €11,127 | +€11,127 | |
| Amounts receivable within one year | 40/41 | €27,680 | €25,802 | -€1,878 | -6.8% |
| Trade receivables | 40 | €24,523 | €25,802 | +€1,279 | +5.2% |
| Other amounts receivable | 41 | €3,157 | €0 | -€3,157 | -100.0% |
| Cash at bank and in hand | 54/58 | €238,691 | €321,504 | +€82,814 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,420 | +€76 | +5.7% |
| Total equity and liabilities | 10/49 | €337,868 | €407,992 | +€70,124 | +20.8% |
| Equity | 10/15 | €318,195 | €375,330 | +€57,136 | +18.0% |
| Contributions | 10/11 | €14,318 | €14,318 | = | 0.0% |
| Reserves | 13 | €303,876 | €361,012 | +€57,136 | +18.8% |
| Distributable reserves | 133 | €303,876 | €361,012 | +€57,136 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,673 | €32,662 | +€12,988 | +66.0% |
| Amounts payable within one year | 42/48 | €19,673 | €32,662 | +€12,988 | +66.0% |
| Financial debts | 43 | €435 | €0 | -€435 | -100.0% |
| Credit institutions | 430/8 | €435 | €0 | -€435 | -100.0% |
| Trade debts | 44 | €6,187 | €1,509 | -€4,677 | -75.6% |
| Suppliers | 440/4 | €6,187 | €1,509 | -€4,677 | -75.6% |
| Taxes, remuneration and social security | 45 | €11,070 | €28,873 | +€17,803 | +160.8% |
| Taxes | 450/3 | €11,070 | €28,873 | +€17,803 | +160.8% |
| Other amounts payable | 47/48 | €1,981 | €2,279 | +€298 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,014 | €22,014 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,656 | €1,251 | -€404 | -24.4% |
| Gross operating margin | 9900 | €206,253 | €227,800 | +€21,547 | +10.4% |
| Operating profit (loss) | 9901 | €182,583 | €204,534 | +€21,951 | +12.0% |
| Financial income | 75/76B | €292 | €1,310 | +€1,018 | +348.5% |
| Recurring financial income | 75 | €292 | €1,310 | +€1,018 | +348.5% |
| Financial charges | 65/66B | €85 | €53 | -€32 | -37.3% |
| Recurring financial charges | 65 | €85 | €53 | -€32 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €182,790 | €205,791 | +€23,001 | +12.6% |
| Income taxes | 67/77 | €41,935 | €48,655 | +€6,720 | +16.0% |
| Profit (loss) for the period | 9904 | €140,855 | €157,136 | +€16,281 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,855 | €157,136 | +€16,281 | +11.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.