Oak Consultancy Services: 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 Consultancy Services
Largest movements
- Receivables within one year +€19,341
up €19,341 (+68.8%), from €28,122 to €47,463
of which Trade receivables: +€17,558
- Tangible fixed assets -€12,012
down €12,012 (-22.9%), from €52,362 to €40,350
of which Land and buildings: -€8,670
- Receivables after one year +€7,500
up €7,500 (+25.9%), from €29,000 to €36,500
- Other debts +€104,995
up €104,995, from €0 to €104,995
- Reserves -€83,625
down €83,625 (-67.2%), from €124,441 to €40,815
- Debts after one year -€8,970
down €8,970 (-33.1%), from €27,084 to €18,114
- Trade debts +€3,478
up €3,478 (+334%), from €1,041 to €4,519
- Gross operating margin +€26,480
up €26,480 (+117%), from €22,708 to €49,188
- Taxes +€6,818
up €6,818 (+232%), from €2,937 to €9,755
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 | €185,875 | €201,538 | +€15,663 | +8.4% |
| Fixed assets | 21/28 | €52,362 | €40,350 | -€12,012 | -22.9% |
| Tangible fixed assets | 22/27 | €52,362 | €40,350 | -€12,012 | -22.9% |
| Land and buildings | 22 | €37,297 | €28,627 | -€8,670 | -23.2% |
| Plant, machinery and equipment | 23 | €15,066 | €11,723 | -€3,342 | -22.2% |
| Current assets | 29/58 | €133,513 | €161,187 | +€27,675 | +20.7% |
| Amounts receivable after more than one year | 29 | €29,000 | €36,500 | +€7,500 | +25.9% |
| Other amounts receivable | 291 | €29,000 | €36,500 | +€7,500 | +25.9% |
| Amounts receivable within one year | 40/41 | €28,122 | €47,463 | +€19,341 | +68.8% |
| Trade receivables | 40 | €9,599 | €27,157 | +€17,558 | +183% |
| Other amounts receivable | 41 | €18,523 | €20,306 | +€1,783 | +9.6% |
| Cash at bank and in hand | 54/58 | €69,262 | €69,336 | +€74 | +0.1% |
| Deferred charges and accrued income | 490/1 | €7,129 | €7,889 | +€760 | +10.7% |
| Total equity and liabilities | 10/49 | €185,875 | €201,538 | +€15,663 | +8.4% |
| Equity | 10/15 | €142,991 | €59,365 | -€83,625 | -58.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €124,441 | €40,815 | -€83,625 | -67.2% |
| Distributable reserves | 133 | €124,441 | €40,815 | -€83,625 | -67.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,884 | €142,172 | +€99,288 | +232% |
| Amounts payable after more than one year | 17 | €27,084 | €18,114 | -€8,970 | -33.1% |
| Financial debts | 170/4 | €27,084 | €18,114 | -€8,970 | -33.1% |
| Amounts payable within one year | 42/48 | €15,801 | €124,059 | +€108,258 | +685% |
| Current portion of amounts payable after more than one year | 42 | €8,656 | €8,970 | +€314 | +3.6% |
| Trade debts | 44 | €1,041 | €4,519 | +€3,478 | +334% |
| Suppliers | 440/4 | €1,041 | €4,519 | +€3,478 | +334% |
| Taxes, remuneration and social security | 45 | €6,104 | €5,575 | -€529 | -8.7% |
| Taxes | 450/3 | €6,104 | €5,575 | -€529 | -8.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €104,995 | +€104,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,686 | €13,445 | -€241 | -1.8% |
| Other operating charges | 640/8 | €1,394 | €1,445 | +€51 | +3.7% |
| Non-recurring operating charges | 66A | €618 | €0 | -€618 | -100% |
| Gross operating margin | 9900 | €22,708 | €49,188 | +€26,480 | +117% |
| Operating profit (loss) | 9901 | €7,010 | €34,297 | +€27,287 | +389% |
| Financial income | 75/76B | €1,066 | €1,487 | +€421 | +39.5% |
| Recurring financial income | 75 | €1,066 | €1,487 | +€421 | +39.5% |
| Financial charges | 65/66B | €4,970 | €4,660 | -€310 | -6.2% |
| Recurring financial charges | 65 | €4,970 | €4,660 | -€310 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €3,107 | €31,125 | +€28,018 | +902% |
| Income taxes | 67/77 | €2,937 | €9,755 | +€6,818 | +232% |
| Profit (loss) for the period | 9904 | €169 | €21,369 | +€21,200 | +12,518% |
| Profit (loss) for the period to be appropriated | 9905 | €169 | €21,369 | +€21,200 | +12,518% |
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 16 October 2026 via checked.be.