OAK IS NICE: what changed
Two fiscal 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 IS NICE
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€37,150
down €37,150 (-55.7%), from €66,638 to €29,488
mainly Current investments (-€70,000) and Receivables within one year (-€14,426)
- Receivables within one year +€14,426
up €14,426 (+120.9%), from €11,937 to €26,363
- Tangible fixed assets -€9,217
down €9,217 (-19.2%), from €47,896 to €38,679
of which Furniture and vehicles: -€9,747
- Profit (loss) carried forward +€41,433
up €41,433 (+64.6%), from €64,155 to €105,588
- Trade debts +€12,799
up €12,799 (+584.8%), from €2,189 to €14,988
- Debts after one year -€9,678
down €9,678 (-38.5%), from €25,115 to €15,437
- Tax, wage and social debts -€5,802
down €5,802 (-24.3%), from €23,832 to €18,031
- Other debts -€1,840
down €1,840 (-33.5%), from €5,488 to €3,648
- Gross operating margin -€35,519
down €35,519 (-34.0%), from €104,575 to €69,056
- Taxes -€5,988
down €5,988 (-35.6%), from €16,826 to €10,838
- Depreciation -€5,114
down €5,114 (-25.7%), from €19,903 to €14,789
- Financial charges -€1,901
down €1,901 (-53.1%), from €3,583 to €1,682
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.
Cash bridge derived
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 | €132,060 | €170,441 | +€38,381 | +29.1% |
| Fixed assets | 21/28 | €47,896 | €38,679 | -€9,217 | -19.2% |
| Tangible fixed assets | 22/27 | €47,896 | €38,679 | -€9,217 | -19.2% |
| Plant, machinery and equipment | 23 | €5,058 | €5,589 | +€530 | +10.5% |
| Furniture and vehicles | 24 | €42,838 | €33,091 | -€9,747 | -22.8% |
| Current assets | 29/58 | €84,164 | €131,762 | +€47,598 | +56.6% |
| Amounts receivable within one year | 40/41 | €11,937 | €26,363 | +€14,426 | +120.9% |
| Trade receivables | 40 | €11,937 | €26,363 | +€14,426 | +120.9% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €66,638 | €29,488 | -€37,150 | -55.7% |
| Deferred charges and accrued income | 490/1 | €5,589 | €5,911 | +€322 | +5.8% |
| Total equity and liabilities | 10/49 | €132,060 | €170,441 | +€38,381 | +29.1% |
| Equity | 10/15 | €65,155 | €106,588 | +€41,433 | +63.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,155 | €105,588 | +€41,433 | +64.6% |
| Amounts payable | 17/49 | €66,905 | €63,853 | -€3,052 | -4.6% |
| Amounts payable after more than one year | 17 | €25,115 | €15,437 | -€9,678 | -38.5% |
| Financial debts | 170/4 | €25,115 | €15,437 | -€9,678 | -38.5% |
| Amounts payable within one year | 42/48 | €40,724 | €46,345 | +€5,621 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €9,215 | €9,678 | +€464 | +5.0% |
| Trade debts | 44 | €2,189 | €14,988 | +€12,799 | +584.8% |
| Suppliers | 440/4 | €2,189 | €14,988 | +€12,799 | +584.8% |
| Taxes, remuneration and social security | 45 | €23,832 | €18,031 | -€5,802 | -24.3% |
| Taxes | 450/3 | €23,832 | €18,031 | -€5,802 | -24.3% |
| Other amounts payable | 47/48 | €5,488 | €3,648 | -€1,840 | -33.5% |
| Accrued charges and deferred income | 492/3 | €1,066 | €2,071 | +€1,005 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,903 | €14,789 | -€5,114 | -25.7% |
| Other operating charges | 640/8 | €126 | €379 | +€253 | +200.1% |
| Gross operating margin | 9900 | €104,575 | €69,056 | -€35,519 | -34.0% |
| Operating profit (loss) | 9901 | €84,546 | €53,888 | -€30,658 | -36.3% |
| Financial income | 75/76B | €18 | €65 | +€47 | +263.8% |
| Recurring financial income | 75 | €18 | €65 | +€47 | +263.8% |
| Financial charges | 65/66B | €3,583 | €1,682 | -€1,901 | -53.1% |
| Recurring financial charges | 65 | €3,583 | €1,682 | -€1,901 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €80,981 | €52,271 | -€28,710 | -35.5% |
| Income taxes | 67/77 | €16,826 | €10,838 | -€5,988 | -35.6% |
| Profit (loss) for the period | 9904 | €64,155 | €41,433 | -€22,722 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,155 | €41,433 | -€22,722 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.