Oak Capital: 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 Capital
Largest movements
- Current investments +€50,450
up €50,450 (+6.0%), from €840,775 to €891,225
- Receivables within one year +€28,051
up €28,051 (+51.2%), from €54,771 to €82,822
of which Trade receivables: +€17,735
- Tangible fixed assets -€19,615
down €19,615 (-4.0%), from €492,201 to €472,586
of which Land and buildings: -€17,238
- Reserves +€83,182
up €83,182 (+6.5%), from €1.3m to €1.4m
of which Distributable reserves: +€85,037
- Other debts -€23,948
down €23,948 (-73.6%), from €32,552 to €8,604
- Debts after one year -€20,002
down €20,002 (-7.6%), from €262,257 to €242,255
- Gross operating margin -€1.0m
down €1.0m (-92.7%), from €1.1m to €81,793
- Taxes -€253,524
down €253,524 (-92.9%), from €272,844 to €19,319
- Financial income +€64,950
up €64,950, from €0 to €64,950
- Write-downs +€59,239
up €59,239, from -€59,239 to €0
- Other operating charges -€58,340
down €58,340 (-92.5%), from €63,088 to €4,747
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 | €1,680,395 | €1,718,528 | +€38,133 | +2.3% |
| Fixed assets | 21/28 | €492,201 | €472,586 | -€19,615 | -4.0% |
| Tangible fixed assets | 22/27 | €492,201 | €472,586 | -€19,615 | -4.0% |
| Land and buildings | 22 | €483,522 | €466,285 | -€17,238 | -3.6% |
| Plant, machinery and equipment | 23 | €175 | €0 | -€175 | -100% |
| Furniture and vehicles | 24 | €8,504 | €6,302 | -€2,202 | -25.9% |
| Current assets | 29/58 | €1,188,194 | €1,245,942 | +€57,748 | +4.9% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,771 | €82,822 | +€28,051 | +51.2% |
| Trade receivables | 40 | €4,771 | €22,506 | +€17,735 | +372% |
| Other amounts receivable | 41 | €50,000 | €60,316 | +€10,316 | +20.6% |
| Current investments | 50/53 | €840,775 | €891,225 | +€50,450 | +6.0% |
| Cash at bank and in hand | 54/58 | €39,342 | €28,526 | -€10,816 | -27.5% |
| Deferred charges and accrued income | 490/1 | €53,306 | €43,369 | -€9,937 | -18.6% |
| Total equity and liabilities | 10/49 | €1,680,395 | €1,718,528 | +€38,133 | +2.3% |
| Equity | 10/15 | €1,302,413 | €1,385,595 | +€83,182 | +6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,283,863 | €1,367,045 | +€83,182 | +6.5% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €1,282,008 | €1,367,045 | +€85,037 | +6.6% |
| Amounts payable | 17/49 | €377,982 | €332,933 | -€45,049 | -11.9% |
| Amounts payable after more than one year | 17 | €262,257 | €242,255 | -€20,002 | -7.6% |
| Financial debts | 170/4 | €262,257 | €242,255 | -€20,002 | -7.6% |
| Amounts payable within one year | 42/48 | €106,725 | €84,678 | -€22,047 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €22,222 | €21,561 | -€660 | -3.0% |
| Trade debts | 44 | €19,914 | €29,584 | +€9,670 | +48.6% |
| Suppliers | 440/4 | €19,914 | €29,584 | +€9,670 | +48.6% |
| Taxes, remuneration and social security | 45 | €32,037 | €24,929 | -€7,109 | -22.2% |
| Taxes | 450/3 | €32,037 | €24,929 | -€7,109 | -22.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,552 | €8,604 | -€23,948 | -73.6% |
| Accrued charges and deferred income | 492/3 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,869 | €19,615 | -€3,254 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€59,239 | €0 | +€59,239 | |
| Other operating charges | 640/8 | €63,088 | €4,747 | -€58,340 | -92.5% |
| Gross operating margin | 9900 | €1,115,283 | €81,793 | -€1.0m | -92.7% |
| Operating profit (loss) | 9901 | €1,088,565 | €57,431 | -€1.0m | -94.7% |
| Financial income | 75/76B | €0 | €64,950 | +€64,950 | |
| Recurring financial income | 75 | €0 | €64,950 | +€64,950 | |
| Financial charges | 65/66B | €21,892 | €19,879 | -€2,014 | -9.2% |
| Recurring financial charges | 65 | €21,892 | €19,879 | -€2,014 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €1,066,673 | €102,502 | -€964,171 | -90.4% |
| Income taxes | 67/77 | €272,844 | €19,319 | -€253,524 | -92.9% |
| Profit (loss) for the period | 9904 | €793,829 | €83,182 | -€710,647 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €793,829 | €83,182 | -€710,647 | -89.5% |
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 24 October 2026 via checked.be.