OAK HILL: 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 HILL
Largest movements
- Financial fixed assets -€230,139
down €230,139 (-41.2%), from €558,014 to €327,875
- Receivables within one year +€39,945
up €39,945 (+42.6%), from €93,726 to €133,671
of which Trade receivables: +€22,158
- Tangible fixed assets -€8,133
down €8,133 (-51.2%), from €15,886 to €7,753
- Profit (loss) carried forward -€211,394
down €211,394 (-323%), from -€65,449 to -€276,843
- Trade debts +€13,624
up €13,624 (+195%), from €6,979 to €20,603
- Financial charges +€212,017
up €212,017 (+15,634%), from €1,356 to €213,373
of which Non-recurring financial charges: +€212,736
- Gross operating margin +€28,783
up €28,783 (+67.8%), from -€42,438 to -€13,655
- Financial income +€15,279
up €15,279 (+156%), from €9,774 to €25,053
- Depreciation +€1,294
up €1,294 (+18.9%), from €6,839 to €8,133
- Other operating charges -€1,104
down €1,104 (-54.4%), from €2,028 to €924
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 | €672,020 | €477,656 | -€194,364 | -28.9% |
| Fixed assets | 21/28 | €573,900 | €335,628 | -€238,272 | -41.5% |
| Tangible fixed assets | 22/27 | €15,886 | €7,753 | -€8,133 | -51.2% |
| Furniture and vehicles | 24 | €15,886 | €7,753 | -€8,133 | -51.2% |
| Financial fixed assets | 28 | €558,014 | €327,875 | -€230,139 | -41.2% |
| Current assets | 29/58 | €98,120 | €142,028 | +€43,908 | +44.7% |
| Amounts receivable within one year | 40/41 | €93,726 | €133,671 | +€39,945 | +42.6% |
| Trade receivables | 40 | €18,409 | €40,567 | +€22,158 | +120% |
| Other amounts receivable | 41 | €75,317 | €93,104 | +€17,787 | +23.6% |
| Cash at bank and in hand | 54/58 | €3,067 | €2,002 | -€1,065 | -34.7% |
| Deferred charges and accrued income | 490/1 | €1,327 | €6,355 | +€5,028 | +379% |
| Total equity and liabilities | 10/49 | €672,020 | €477,656 | -€194,364 | -28.9% |
| Equity | 10/15 | €660,285 | €448,891 | -€211,394 | -32.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €707,184 | €707,184 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €705,329 | €705,329 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€65,449 | -€276,843 | -€211,394 | -323% |
| Amounts payable | 17/49 | €11,735 | €28,765 | +€17,030 | +145% |
| Amounts payable within one year | 42/48 | €11,735 | €28,765 | +€17,030 | +145% |
| Financial debts | 43 | €20 | - | -€20 | |
| Credit institutions | 430/8 | €20 | - | -€20 | |
| Trade debts | 44 | €6,979 | €20,603 | +€13,624 | +195% |
| Suppliers | 440/4 | €6,979 | €20,603 | +€13,624 | +195% |
| Taxes, remuneration and social security | 45 | €736 | €4,162 | +€3,426 | +465% |
| Taxes | 450/3 | €736 | €4,162 | +€3,426 | +465% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €105 | - | -€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,839 | €8,133 | +€1,294 | +18.9% |
| Other operating charges | 640/8 | €2,028 | €924 | -€1,104 | -54.4% |
| Non-recurring operating charges | 66A | €48 | - | -€48 | |
| Gross operating margin | 9900 | -€42,438 | -€13,655 | +€28,783 | +67.8% |
| Operating profit (loss) | 9901 | -€51,458 | -€22,712 | +€28,746 | +55.9% |
| Financial income | 75/76B | €9,774 | €25,053 | +€15,279 | +156% |
| Recurring financial income | 75 | €9,774 | €25,053 | +€15,279 | +156% |
| Financial charges | 65/66B | €1,356 | €213,373 | +€212,017 | +15,634% |
| Recurring financial charges | 65 | €1,356 | €637 | -€719 | -53.0% |
| Non-recurring financial charges | 66B | - | €212,736 | +€212,736 | |
| Profit (loss) for the period before taxes | 9903 | -€43,040 | -€211,032 | -€167,992 | -390% |
| Income taxes | 67/77 | €323 | €362 | +€39 | +11.9% |
| Profit (loss) for the period | 9904 | -€43,363 | -€211,394 | -€168,031 | -387% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,363 | -€211,394 | -€168,031 | -387% |
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 17 October 2026 via checked.be.