OAK3: 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.
OAK3
Largest movements
- Cash -€544
down €544 (-41.2%), from €1,320 to €776
mainly Net result for the year (-€1,341) and Trade debts (-€545)
- Tangible fixed assets -€255
down €255 (-46.8%), from €546 to €291
- Receivables within one year -€58
down €58 (-16.4%), from €353 to €295
- Profit (loss) carried forward -€1,341
down €1,341 (-44.6%), from -€3,005 to -€4,346
- Other debts +€1,028
up €1,028 (+32.3%), from €3,180 to €4,208
- Trade debts -€545
no longer reported in 2025 (was €545)
- Gross operating margin -€45
down €45 (-7.9%), from -€569 to -€613
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €2,219 | €1,362 | -€857 | -38.6% |
| Fixed assets | 21/28 | €546 | €291 | -€255 | -46.8% |
| Tangible fixed assets | 22/27 | €546 | €291 | -€255 | -46.8% |
| Plant, machinery and equipment | 23 | €546 | €291 | -€255 | -46.8% |
| Current assets | 29/58 | €1,673 | €1,071 | -€602 | -36.0% |
| Amounts receivable within one year | 40/41 | €353 | €295 | -€58 | -16.4% |
| Other amounts receivable | 41 | €353 | €295 | -€58 | -16.4% |
| Cash at bank and in hand | 54/58 | €1,320 | €776 | -€544 | -41.2% |
| Total equity and liabilities | 10/49 | €2,219 | €1,362 | -€857 | -38.6% |
| Equity | 10/15 | -€1,505 | -€2,846 | -€1,341 | -89.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,005 | -€4,346 | -€1,341 | -44.6% |
| Amounts payable | 17/49 | €3,724 | €4,208 | +€483 | +13.0% |
| Amounts payable within one year | 42/48 | €3,724 | €4,208 | +€483 | +13.0% |
| Trade debts | 44 | €545 | - | -€545 | |
| Suppliers | 440/4 | €545 | - | -€545 | |
| Other amounts payable | 47/48 | €3,180 | €4,208 | +€1,028 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €255 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€569 | -€613 | -€45 | -7.9% |
| Operating profit (loss) | 9901 | -€1,211 | -€1,268 | -€57 | -4.7% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,278 | -€1,341 | -€62 | -4.9% |
| Profit (loss) for the period | 9904 | -€1,278 | -€1,341 | -€62 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,278 | -€1,341 | -€62 | -4.9% |
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 14 October 2026 via checked.be.