Oak Development: 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 Development
Largest movements
- Receivables within one year +€7,260
up €7,260 (+45.2%), from €16,046 to €23,306
of which Trade receivables: +€7,260
- Cash -€4,442
down €4,442 (-13.3%), from €33,458 to €29,016
mainly Receivables within one year (-€7,260) and Tax, wage and social debts (-€307)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,084
down €2,084 (-100%), from €2,084 to €0
- Gross operating margin -€622
down €622 (-14.3%), from €4,348 to €3,727
- Financial charges -€111
down €111 (-42.5%), from €261 to €150
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 | €357,893 | €360,712 | +€2,818 | +0.8% |
| Current assets | 29/58 | €357,893 | €360,712 | +€2,818 | +0.8% |
| Amounts receivable within one year | 40/41 | €16,046 | €23,306 | +€7,260 | +45.2% |
| Trade receivables | 40 | €14,520 | €21,780 | +€7,260 | +50.0% |
| Other amounts receivable | 41 | €1,526 | €1,526 | = | 0.0% |
| Current investments | 50/53 | €308,390 | €308,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,458 | €29,016 | -€4,442 | -13.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €357,893 | €360,712 | +€2,818 | +0.8% |
| Equity | 10/15 | €37,246 | €40,303 | +€3,057 | +8.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,754 | -€9,697 | +€3,057 | +24.0% |
| Amounts payable | 17/49 | €320,647 | €320,409 | -€238 | -0.1% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,647 | €70,409 | -€238 | -0.3% |
| Trade debts | 44 | €0 | €69 | +€69 | |
| Suppliers | 440/4 | €0 | €69 | +€69 | |
| Taxes, remuneration and social security | 45 | €337 | €30 | -€307 | -91.1% |
| Taxes | 450/3 | €337 | €30 | -€307 | -91.1% |
| Other amounts payable | 47/48 | €70,310 | €70,310 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €4,348 | €3,727 | -€622 | -14.3% |
| Operating profit (loss) | 9901 | €3,843 | €3,207 | -€636 | -16.6% |
| Financial income | 75/76B | €2,084 | €0 | -€2,084 | -100% |
| Recurring financial income | 75 | €2,084 | €0 | -€2,084 | -100% |
| Financial charges | 65/66B | €261 | €150 | -€111 | -42.5% |
| Recurring financial charges | 65 | €261 | €150 | -€111 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €5,666 | €3,057 | -€2,610 | -46.1% |
| Profit (loss) for the period | 9904 | €5,666 | €3,057 | -€2,610 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,666 | €3,057 | -€2,610 | -46.1% |
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 14 October 2026 via checked.be.