Oak Studios: 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 Studios
Largest movements
- Deferred charges and accrued income +€13,678
up €13,678 (+56103.8%), from €24 to €13,702
- Cash +€12,627
up €12,627 (+29.7%), from €42,554 to €55,181
mainly Net result for the year (+€31,447) and Other debts (+€6,875)
- Receivables within one year +€3,708
up €3,708 (+16.5%), from €22,494 to €26,202
of which Other amounts receivable: +€2,928
- Profit (loss) carried forward +€31,447
up €31,447 (+64.7%), from €48,593 to €80,040
- Other debts +€6,875
new in 2025: €6,875
- Accrued charges and deferred income -€6,573
down €6,573 (-89.9%), from €7,310 to €737
- Tax, wage and social debts -€1,858
down €1,858 (-20.8%), from €8,933 to €7,075
- Advances received +€1,733
new in 2025: €1,733
- Gross operating margin -€18,034
down €18,034 (-29.0%), from €62,237 to €44,203
- Taxes -€4,007
down €4,007 (-32.2%), from €12,454 to €8,447
- Financial charges +€2,460
up €2,460 (+8195.6%), from €30 to €2,490
- Depreciation +€772
up €772 (+117.1%), from €660 to €1,432
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 | €70,400 | €100,584 | +€30,184 | +42.9% |
| Fixed assets | 21/28 | €5,327 | €5,498 | +€171 | +3.2% |
| Tangible fixed assets | 22/27 | €5,327 | €5,498 | +€171 | +3.2% |
| Plant, machinery and equipment | 23 | €3,740 | €3,553 | -€187 | -5.0% |
| Furniture and vehicles | 24 | €1,587 | €1,945 | +€358 | +22.5% |
| Current assets | 29/58 | €65,073 | €95,086 | +€30,013 | +46.1% |
| Amounts receivable within one year | 40/41 | €22,494 | €26,202 | +€3,708 | +16.5% |
| Trade receivables | 40 | €21,869 | €22,649 | +€780 | +3.6% |
| Other amounts receivable | 41 | €625 | €3,553 | +€2,928 | +468.8% |
| Cash at bank and in hand | 54/58 | €42,554 | €55,181 | +€12,627 | +29.7% |
| Deferred charges and accrued income | 490/1 | €24 | €13,702 | +€13,678 | +56103.8% |
| Total equity and liabilities | 10/49 | €70,400 | €100,584 | +€30,184 | +42.9% |
| Equity | 10/15 | €51,593 | €83,040 | +€31,447 | +61.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,593 | €80,040 | +€31,447 | +64.7% |
| Amounts payable | 17/49 | €18,807 | €17,544 | -€1,263 | -6.7% |
| Amounts payable within one year | 42/48 | €11,497 | €16,808 | +€5,310 | +46.2% |
| Trade debts | 44 | €2,565 | €1,124 | -€1,441 | -56.2% |
| Suppliers | 440/4 | €2,565 | €1,124 | -€1,441 | -56.2% |
| Advances received on contracts in progress | 46 | - | €1,733 | +€1,733 | |
| Taxes, remuneration and social security | 45 | €8,933 | €7,075 | -€1,858 | -20.8% |
| Taxes | 450/3 | €8,933 | €7,075 | -€1,858 | -20.8% |
| Other amounts payable | 47/48 | - | €6,875 | +€6,875 | |
| Accrued charges and deferred income | 492/3 | €7,310 | €737 | -€6,573 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €1,432 | +€772 | +117.1% |
| Other operating charges | 640/8 | €510 | €387 | -€123 | -24.1% |
| Gross operating margin | 9900 | €62,237 | €44,203 | -€18,034 | -29.0% |
| Operating profit (loss) | 9901 | €61,067 | €42,384 | -€18,683 | -30.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €30 | €2,490 | +€2,460 | +8195.6% |
| Recurring financial charges | 65 | €30 | €2,490 | +€2,460 | +8195.6% |
| Profit (loss) for the period before taxes | 9903 | €61,047 | €39,894 | -€21,152 | -34.6% |
| Income taxes | 67/77 | €12,454 | €8,447 | -€4,007 | -32.2% |
| Profit (loss) for the period | 9904 | €48,593 | €31,447 | -€17,145 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,593 | €31,447 | -€17,145 | -35.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.