Oak Mgt: 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 Mgt
Largest movements
- Receivables within one year +€27,070
up €27,070 (+620%), from €4,369 to €31,439
of which Trade receivables: +€27,456
- Cash -€20,697
down €20,697 (-93.5%), from €22,127 to €1,430
mainly Receivables within one year (-€27,070) and Current portion of long-term debt (-€5,793)
- Tangible fixed assets -€1,113
down €1,113 (-12.4%), from €8,994 to €7,881
of which Plant, machinery and equipment: -€1,467
- Deferred charges and accrued income +€1,048
up €1,048 (+515%), from €204 to €1,252
- Reserves +€8,443
up €8,443 (+134%), from €6,324 to €14,767
- Current portion of long-term debt -€5,793
down €5,793 (-66.5%), from €8,717 to €2,923
- Tax, wage and social debts +€5,237
up €5,237 (+315%), from €1,660 to €6,897
- Profit (loss) carried forward +€5,070
no longer reported in 2025 (was -€5,070)
- Debts after one year -€2,923
no longer reported in 2025 (was €2,923)
- Gross operating margin +€20,501
up €20,501 (+1,422%), from €1,442 to €21,942
- Taxes +€2,971
up €2,971 (+482%), from €616 to €3,588
- Other operating charges -€721
down €721 (-56.3%), from €1,281 to €560
- Depreciation -€368
down €368 (-9.9%), from €3,708 to €3,339
- Financial charges -€259
down €259 (-41.1%), from €630 to €371
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 | €35,694 | €42,002 | +€6,308 | +17.7% |
| Fixed assets | 21/28 | €8,994 | €7,881 | -€1,113 | -12.4% |
| Tangible fixed assets | 22/27 | €8,994 | €7,881 | -€1,113 | -12.4% |
| Plant, machinery and equipment | 23 | €4,665 | €3,198 | -€1,467 | -31.5% |
| Furniture and vehicles | 24 | €4,329 | €4,684 | +€355 | +8.2% |
| Current assets | 29/58 | €26,700 | €34,121 | +€7,421 | +27.8% |
| Amounts receivable within one year | 40/41 | €4,369 | €31,439 | +€27,070 | +620% |
| Trade receivables | 40 | €3,982 | €31,439 | +€27,456 | +689% |
| Other amounts receivable | 41 | €387 | - | -€387 | |
| Cash at bank and in hand | 54/58 | €22,127 | €1,430 | -€20,697 | -93.5% |
| Deferred charges and accrued income | 490/1 | €204 | €1,252 | +€1,048 | +515% |
| Total equity and liabilities | 10/49 | €35,694 | €42,002 | +€6,308 | +17.7% |
| Equity | 10/15 | €2,254 | €15,767 | +€13,513 | +600% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,324 | €14,767 | +€8,443 | +134% |
| Distributable reserves | 133 | €6,324 | €14,767 | +€8,443 | +134% |
| Profit (loss) carried forward | 14 | -€5,070 | - | +€5,070 | |
| Amounts payable | 17/49 | €33,440 | €26,235 | -€7,205 | -21.5% |
| Amounts payable after more than one year | 17 | €2,923 | - | -€2,923 | |
| Financial debts | 170/4 | €2,923 | - | -€2,923 | |
| Amounts payable within one year | 42/48 | €30,486 | €26,235 | -€4,251 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €8,717 | €2,923 | -€5,793 | -66.5% |
| Trade debts | 44 | €1,459 | €150 | -€1,309 | -89.7% |
| Suppliers | 440/4 | €1,459 | €150 | -€1,309 | -89.7% |
| Taxes, remuneration and social security | 45 | €1,660 | €6,897 | +€5,237 | +315% |
| Taxes | 450/3 | €1,660 | €6,897 | +€5,237 | +315% |
| Other amounts payable | 47/48 | €18,650 | €16,265 | -€2,385 | -12.8% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,708 | €3,339 | -€368 | -9.9% |
| Other operating charges | 640/8 | €1,281 | €560 | -€721 | -56.3% |
| Non-recurring operating charges | 66A | €277 | €571 | +€294 | +106% |
| Gross operating margin | 9900 | €1,442 | €21,942 | +€20,501 | +1,422% |
| Operating profit (loss) | 9901 | -€3,824 | €17,472 | +€21,296 | |
| Financial charges | 65/66B | €630 | €371 | -€259 | -41.1% |
| Recurring financial charges | 65 | €630 | €371 | -€259 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,454 | €17,101 | +€21,555 | |
| Income taxes | 67/77 | €616 | €3,588 | +€2,971 | +482% |
| Profit (loss) for the period | 9904 | -€5,070 | €13,513 | +€18,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,070 | €13,513 | +€18,583 |
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 26 October 2026 via checked.be.