OAK DIGITAL: 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 DIGITAL
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+107%), from €18,700 to €38,700
- Cash +€12,732
up €12,732 (+77.8%), from €16,370 to €29,102
mainly Other debts (+€63,720) and Net result for the year (+€37,282)
- Receivables within one year +€12,642
up €12,642 (+66.0%), from €19,152 to €31,795
of which Other amounts receivable: +€7,184
- Current investments -€7,000
down €7,000 (-70.0%), from €10,000 to €3,000
- Tangible fixed assets -€1,883
down €1,883 (-67.2%), from €2,802 to €919
- Other debts +€63,720
up €63,720, from €0 to €63,720
- Profit (loss) carried forward -€36,836
down €36,836 (-70.0%), from €52,612 to €15,776
- Tax, wage and social debts +€11,211
up €11,211 (+65.2%), from €17,184 to €28,395
of which Taxes: +€11,942
- Trade debts -€1,807
down €1,807 (-40.8%), from €4,432 to €2,625
- Gross operating margin +€9,737
up €9,737 (+24.3%), from €40,046 to €49,783
- Financial charges +€1,386
up €1,386 (+172%), from €804 to €2,190
- Taxes -€909
down €909 (-9.8%), from €9,293 to €8,384
- Staff costs -€746
down €746 (-94.4%), from €790 to €44
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 | €78,228 | €114,516 | +€36,288 | +46.4% |
| Fixed assets | 21/28 | €21,502 | €39,619 | +€18,117 | +84.3% |
| Tangible fixed assets | 22/27 | €2,802 | €919 | -€1,883 | -67.2% |
| Furniture and vehicles | 24 | €2,802 | €919 | -€1,883 | -67.2% |
| Financial fixed assets | 28 | €18,700 | €38,700 | +€20,000 | +107% |
| Current assets | 29/58 | €56,726 | €74,897 | +€18,171 | +32.0% |
| Amounts receivable after more than one year | 29 | €11,000 | €11,000 | = | 0.0% |
| Trade receivables | 290 | €11,000 | €11,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,152 | €31,795 | +€12,642 | +66.0% |
| Trade receivables | 40 | €19,079 | €24,538 | +€5,459 | +28.6% |
| Other amounts receivable | 41 | €74 | €7,257 | +€7,184 | +9,768% |
| Current investments | 50/53 | €10,000 | €3,000 | -€7,000 | -70.0% |
| Cash at bank and in hand | 54/58 | €16,370 | €29,102 | +€12,732 | +77.8% |
| Deferred charges and accrued income | 490/1 | €203 | - | -€203 | |
| Total equity and liabilities | 10/49 | €78,228 | €114,516 | +€36,288 | +46.4% |
| Equity | 10/15 | €56,612 | €19,776 | -€36,836 | -65.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,612 | €15,776 | -€36,836 | -70.0% |
| Amounts payable | 17/49 | €21,616 | €94,740 | +€73,124 | +338% |
| Amounts payable within one year | 42/48 | €21,616 | €94,740 | +€73,124 | +338% |
| Trade debts | 44 | €4,432 | €2,625 | -€1,807 | -40.8% |
| Suppliers | 440/4 | €4,432 | €2,625 | -€1,807 | -40.8% |
| Taxes, remuneration and social security | 45 | €17,184 | €28,395 | +€11,211 | +65.2% |
| Taxes | 450/3 | €16,454 | €28,395 | +€11,942 | +72.6% |
| Remuneration and social security | 454/9 | €731 | - | -€731 | |
| Other amounts payable | 47/48 | €0 | €63,720 | +€63,720 | |
| Remuneration, social security and pensions | 62 | €790 | €44 | -€746 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,883 | €1,883 | +€0 | 0.0% |
| Other operating charges | 640/8 | €285 | - | -€285 | |
| Gross operating margin | 9900 | €40,046 | €49,783 | +€9,737 | +24.3% |
| Operating profit (loss) | 9901 | €37,087 | €47,855 | +€10,768 | +29.0% |
| Financial charges | 65/66B | €804 | €2,190 | +€1,386 | +172% |
| Recurring financial charges | 65 | €804 | €2,190 | +€1,386 | +172% |
| Profit (loss) for the period before taxes | 9903 | €36,283 | €45,666 | +€9,382 | +25.9% |
| Income taxes | 67/77 | €9,293 | €8,384 | -€909 | -9.8% |
| Profit (loss) for the period | 9904 | €26,990 | €37,282 | +€10,291 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,990 | €37,282 | +€10,291 | +38.1% |
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 23 October 2026 via checked.be.