OAK De Wit: 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 De Wit
Largest movements
- Cash +€20,807
up €20,807 (+401%), from €5,185 to €25,992
mainly Net result for the year (+€20,674) and Tax, wage and social debts (+€4,710)
- Deferred charges and accrued income -€2,560
down €2,560 (-73.0%), from €3,509 to €949
- Tangible fixed assets -€1,970
down €1,970 (-51.7%), from €3,813 to €1,842
of which Furniture and vehicles: -€1,533
- Receivables within one year +€716
new in 2025: €716
- Reserves +€11,474
new in 2025: €11,474
- Profit (loss) carried forward +€9,201
up €9,201, from -€9,201 to €0
- Other debts -€8,457
down €8,457 (-60.8%), from €13,914 to €5,458
- Tax, wage and social debts +€4,710
up €4,710 (+117%), from €4,018 to €8,728
- Gross operating margin +€15,863
up €15,863 (+92.4%), from €17,159 to €33,022
- Taxes +€4,853
up €4,853 (+121%), from €4,018 to €8,870
- Depreciation -€617
down €617 (-23.9%), from €2,588 to €1,970
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 | €12,507 | €29,499 | +€16,993 | +136% |
| Fixed assets | 21/28 | €3,813 | €1,842 | -€1,970 | -51.7% |
| Tangible fixed assets | 22/27 | €3,813 | €1,842 | -€1,970 | -51.7% |
| Plant, machinery and equipment | 23 | €767 | €330 | -€437 | -57.0% |
| Furniture and vehicles | 24 | €3,045 | €1,512 | -€1,533 | -50.4% |
| Current assets | 29/58 | €8,694 | €27,657 | +€18,963 | +218% |
| Amounts receivable within one year | 40/41 | - | €716 | +€716 | |
| Other amounts receivable | 41 | - | €716 | +€716 | |
| Cash at bank and in hand | 54/58 | €5,185 | €25,992 | +€20,807 | +401% |
| Deferred charges and accrued income | 490/1 | €3,509 | €949 | -€2,560 | -73.0% |
| Total equity and liabilities | 10/49 | €12,507 | €29,499 | +€16,993 | +136% |
| Equity | 10/15 | -€6,201 | €14,474 | +€20,674 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,474 | +€11,474 | |
| Distributable reserves | 133 | - | €11,474 | +€11,474 | |
| Profit (loss) carried forward | 14 | -€9,201 | €0 | +€9,201 | |
| Amounts payable | 17/49 | €18,707 | €15,026 | -€3,681 | -19.7% |
| Amounts payable within one year | 42/48 | €18,707 | €15,026 | -€3,681 | -19.7% |
| Trade debts | 44 | €775 | €840 | +€65 | +8.4% |
| Suppliers | 440/4 | €775 | €840 | +€65 | +8.4% |
| Taxes, remuneration and social security | 45 | €4,018 | €8,728 | +€4,710 | +117% |
| Taxes | 450/3 | €4,018 | €8,728 | +€4,710 | +117% |
| Other amounts payable | 47/48 | €13,914 | €5,458 | -€8,457 | -60.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €1,970 | -€617 | -23.9% |
| Other operating charges | 640/8 | €1,538 | €1,335 | -€204 | -13.2% |
| Non-recurring operating charges | 66A | €40 | €0 | -€40 | -100% |
| Gross operating margin | 9900 | €17,159 | €33,022 | +€15,863 | +92.4% |
| Operating profit (loss) | 9901 | €12,992 | €29,716 | +€16,724 | +129% |
| Financial charges | 65/66B | €83 | €172 | +€89 | +108% |
| Recurring financial charges | 65 | €83 | €172 | +€89 | +108% |
| Profit (loss) for the period before taxes | 9903 | €12,910 | €29,545 | +€16,635 | +129% |
| Income taxes | 67/77 | €4,018 | €8,870 | +€4,853 | +121% |
| Profit (loss) for the period | 9904 | €8,892 | €20,674 | +€11,782 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €8,892 | €20,674 | +€11,782 | +132% |
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 15 October 2026 via checked.be.