OAKBARRELS: 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.
OAKBARRELS
Largest movements
- Deferred charges and accrued income +€28,226
up €28,226 (+3,167%), from €891 to €29,117
- Tangible fixed assets -€17,025
down €17,025 (-49.1%), from €34,649 to €17,624
of which Furniture and vehicles: -€12,625
- Receivables within one year -€9,074
down €9,074 (-90.2%), from €10,058 to €984
of which Other amounts receivable: -€5,594
- Cash -€5,310
down €5,310 (-73.3%), from €7,245 to €1,935
- Stocks and contracts -€2,018
down €2,018 (-18.9%), from €10,660 to €8,642
- Other debts +€45,207
up €45,207 (+148%), from €30,553 to €75,759
- Profit (loss) carried forward -€44,106
new in 2025: -€44,106
- Trade debts -€6,557
down €6,557 (-35.7%), from €18,350 to €11,793
- Gross operating margin -€18,555
down €18,555, from €6,607 to -€11,948
- Depreciation +€6,911
up €6,911 (+432%), from €1,601 to €8,513
- Staff costs +€400
new in 2025: €400
- Other operating charges -€345
down €345 (-69.0%), from €499 to €155
- Financial income +€181
up €181 (+54,900%), from €0 to €182
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,503 | €58,302 | -€5,201 | -8.2% |
| Fixed assets | 21/28 | €34,649 | €17,624 | -€17,025 | -49.1% |
| Tangible fixed assets | 22/27 | €34,649 | €17,624 | -€17,025 | -49.1% |
| Plant, machinery and equipment | 23 | €10,367 | €5,967 | -€4,400 | -42.4% |
| Furniture and vehicles | 24 | €24,282 | €11,657 | -€12,625 | -52.0% |
| Current assets | 29/58 | €28,854 | €40,679 | +€11,824 | +41.0% |
| Stocks and contracts in progress | 3 | €10,660 | €8,642 | -€2,018 | -18.9% |
| Stocks | 30/36 | €10,660 | €8,642 | -€2,018 | -18.9% |
| Amounts receivable within one year | 40/41 | €10,058 | €984 | -€9,074 | -90.2% |
| Trade receivables | 40 | €4,464 | €984 | -€3,480 | -78.0% |
| Other amounts receivable | 41 | €5,594 | €0 | -€5,594 | -100% |
| Cash at bank and in hand | 54/58 | €7,245 | €1,935 | -€5,310 | -73.3% |
| Deferred charges and accrued income | 490/1 | €891 | €29,117 | +€28,226 | +3,167% |
| Total equity and liabilities | 10/49 | €63,503 | €58,302 | -€5,201 | -8.2% |
| Equity | 10/15 | €14,600 | -€29,506 | -€44,106 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,400 | €8,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €6,540 | €8,400 | +€1,860 | +28.4% |
| Profit (loss) carried forward | 14 | - | -€44,106 | -€44,106 | |
| Amounts payable | 17/49 | €48,903 | €87,808 | +€38,905 | +79.6% |
| Amounts payable within one year | 42/48 | €48,903 | €87,808 | +€38,905 | +79.6% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €18,350 | €11,793 | -€6,557 | -35.7% |
| Suppliers | 440/4 | €18,350 | €11,793 | -€6,557 | -35.7% |
| Taxes, remuneration and social security | 45 | €0 | €256 | +€256 | |
| Taxes | 450/3 | €0 | €256 | +€256 | |
| Other amounts payable | 47/48 | €30,553 | €75,759 | +€45,207 | +148% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €8,513 | +€6,911 | +432% |
| Other operating charges | 640/8 | €499 | €155 | -€345 | -69.0% |
| Gross operating margin | 9900 | €6,607 | -€11,948 | -€18,555 | |
| Operating profit (loss) | 9901 | €4,506 | -€21,015 | -€25,521 | |
| Financial income | 75/76B | €0 | €182 | +€181 | +54,900% |
| Recurring financial income | 75 | €0 | €182 | +€181 | +54,900% |
| Financial charges | 65/66B | €294 | €388 | +€94 | +31.8% |
| Recurring financial charges | 65 | €294 | €388 | +€94 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €4,212 | -€21,221 | -€25,433 | |
| Profit (loss) for the period | 9904 | €4,212 | -€21,221 | -€25,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,212 | -€21,221 | -€25,433 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.