Oak Projects: 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 Projects
Largest movements
- Current investments -€200,062
down €200,062 (-53.1%), from €376,650 to €176,588
- Financial fixed assets +€50,000
up €50,000 (+89.9%), from €55,643 to €105,643
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Cash +€20,584
up €20,584 (+29.5%), from €69,858 to €90,442
mainly Current investments (+€200,062) and Net result for the year (+€89,671)
- Receivables within one year +€19,788
up €19,788 (+46.0%), from €43,057 to €62,845
of which Trade receivables: +€46,295
- Reserves -€131,980
down €131,980 (-24.2%), from €546,377 to €414,397
- Debts after one year -€15,636
down €15,636 (-29.5%), from €52,972 to €37,336
- Gross operating margin +€24,274
up €24,274 (+19.6%), from €123,672 to €147,946
- Taxes +€7,481
up €7,481 (+24.3%), from €30,829 to €38,310
- Depreciation +€3,914
up €3,914 (+27.2%), from €14,411 to €18,325
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 | €648,451 | €494,401 | -€154,050 | -23.8% |
| Fixed assets | 21/28 | €132,416 | €164,526 | +€32,110 | +24.2% |
| Tangible fixed assets | 22/27 | €76,773 | €58,882 | -€17,890 | -23.3% |
| Furniture and vehicles | 24 | €76,773 | €58,882 | -€17,890 | -23.3% |
| Financial fixed assets | 28 | €55,643 | €105,643 | +€50,000 | +89.9% |
| Current assets | 29/58 | €516,035 | €329,875 | -€186,160 | -36.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €43,057 | €62,845 | +€19,788 | +46.0% |
| Trade receivables | 40 | €12,874 | €59,169 | +€46,295 | +359.6% |
| Other amounts receivable | 41 | €30,183 | €3,676 | -€26,506 | -87.8% |
| Current investments | 50/53 | €376,650 | €176,588 | -€200,062 | -53.1% |
| Cash at bank and in hand | 54/58 | €69,858 | €90,442 | +€20,584 | +29.5% |
| Deferred charges and accrued income | 490/1 | €1,470 | €0 | -€1,470 | -100.0% |
| Total equity and liabilities | 10/49 | €648,451 | €494,401 | -€154,050 | -23.8% |
| Equity | 10/15 | €550,085 | €414,397 | -€135,689 | -24.7% |
| Reserves | 13 | €546,377 | €414,397 | -€131,980 | -24.2% |
| Distributable reserves | 133 | €546,377 | €414,397 | -€131,980 | -24.2% |
| Profit (loss) carried forward | 14 | €3,708 | €0 | -€3,708 | -100.0% |
| Amounts payable | 17/49 | €98,366 | €80,005 | -€18,361 | -18.7% |
| Amounts payable after more than one year | 17 | €52,972 | €37,336 | -€15,636 | -29.5% |
| Financial debts | 170/4 | €52,972 | €37,336 | -€15,636 | -29.5% |
| Amounts payable within one year | 42/48 | €45,394 | €42,669 | -€2,725 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €15,076 | €15,636 | +€560 | +3.7% |
| Trade debts | 44 | €2,864 | €2,787 | -€77 | -2.7% |
| Suppliers | 440/4 | €2,864 | €2,787 | -€77 | -2.7% |
| Taxes, remuneration and social security | 45 | €26,263 | €24,246 | -€2,017 | -7.7% |
| Taxes | 450/3 | €26,263 | €24,246 | -€2,017 | -7.7% |
| Other amounts payable | 47/48 | €1,191 | €0 | -€1,191 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,411 | €18,325 | +€3,914 | +27.2% |
| Other operating charges | 640/8 | €915 | €793 | -€122 | -13.4% |
| Gross operating margin | 9900 | €123,672 | €147,946 | +€24,274 | +19.6% |
| Operating profit (loss) | 9901 | €108,346 | €128,828 | +€20,482 | +18.9% |
| Financial income | 75/76B | €2,839 | €1,452 | -€1,387 | -48.8% |
| Recurring financial income | 75 | €2,839 | €1,452 | -€1,387 | -48.8% |
| Financial charges | 65/66B | €2,131 | €2,299 | +€168 | +7.9% |
| Recurring financial charges | 65 | €2,131 | €2,299 | +€168 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €109,054 | €127,981 | +€18,927 | +17.4% |
| Income taxes | 67/77 | €30,829 | €38,310 | +€7,481 | +24.3% |
| Profit (loss) for the period | 9904 | €78,225 | €89,671 | +€11,446 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,225 | €89,671 | +€11,446 | +14.6% |
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 9 October 2026 via checked.be.