OAKLEAF: 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.
OAKLEAF
Largest movements
- Tangible fixed assets -€28,812
down €28,812 (-3.8%), from €762,894 to €734,082
of which Land and buildings: -€29,924
- Cash -€13,337
down €13,337 (-54.0%), from €24,693 to €11,356
mainly Debts after one year (-€75,650) and Tax, wage and social debts (-€18,503)
- Debts after one year -€75,650
down €75,650 (-27.6%), from €274,477 to €198,827
- Reserves +€27,023
up €27,023 (+36.6%), from €73,835 to €100,859
- Other debts +€20,696
up €20,696 (+9.7%), from €213,289 to €233,986
- Tax, wage and social debts -€18,503
down €18,503 (-98.8%), from €18,725 to €222
- Financial charges -€2,540
down €2,540 (-14.7%), from €17,335 to €14,796
- Gross operating margin -€1,332
down €1,332 (-1.5%), from €87,290 to €85,958
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 | €789,356 | €746,721 | -€42,634 | -5.4% |
| Fixed assets | 21/28 | €762,894 | €734,082 | -€28,812 | -3.8% |
| Tangible fixed assets | 22/27 | €762,894 | €734,082 | -€28,812 | -3.8% |
| Land and buildings | 22 | €760,148 | €730,224 | -€29,924 | -3.9% |
| Plant, machinery and equipment | 23 | €2,745 | €3,858 | +€1,112 | +40.5% |
| Current assets | 29/58 | €26,462 | €12,640 | -€13,823 | -52.2% |
| Amounts receivable within one year | 40/41 | €816 | €279 | -€537 | -65.8% |
| Trade receivables | 40 | €312 | €279 | -€33 | -10.5% |
| Other amounts receivable | 41 | €504 | €0 | -€504 | -100% |
| Cash at bank and in hand | 54/58 | €24,693 | €11,356 | -€13,337 | -54.0% |
| Deferred charges and accrued income | 490/1 | €954 | €1,005 | +€51 | +5.3% |
| Total equity and liabilities | 10/49 | €789,356 | €746,721 | -€42,634 | -5.4% |
| Equity | 10/15 | €210,335 | €237,359 | +€27,023 | +12.8% |
| Contributions | 10/11 | €136,500 | €136,500 | = | 0.0% |
| Reserves | 13 | €73,835 | €100,859 | +€27,023 | +36.6% |
| Distributable reserves | 133 | €73,835 | €100,859 | +€27,023 | +36.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €579,020 | €509,363 | -€69,658 | -12.0% |
| Amounts payable after more than one year | 17 | €274,477 | €198,827 | -€75,650 | -27.6% |
| Financial debts | 170/4 | €274,477 | €198,827 | -€75,650 | -27.6% |
| Amounts payable within one year | 42/48 | €304,544 | €310,536 | +€5,992 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €72,261 | €75,650 | +€3,388 | +4.7% |
| Trade debts | 44 | €268 | €678 | +€411 | +153% |
| Suppliers | 440/4 | €268 | €678 | +€411 | +153% |
| Taxes, remuneration and social security | 45 | €18,725 | €222 | -€18,503 | -98.8% |
| Taxes | 450/3 | €18,725 | €222 | -€18,503 | -98.8% |
| Other amounts payable | 47/48 | €213,289 | €233,986 | +€20,696 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,679 | €30,666 | -€12 | 0.0% |
| Other operating charges | 640/8 | €4,871 | €4,530 | -€341 | -7.0% |
| Gross operating margin | 9900 | €87,290 | €85,958 | -€1,332 | -1.5% |
| Operating profit (loss) | 9901 | €51,741 | €50,762 | -€979 | -1.9% |
| Financial income | 75/76B | €4 | €8 | +€4 | +103% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +103% |
| Financial charges | 65/66B | €17,335 | €14,796 | -€2,540 | -14.7% |
| Recurring financial charges | 65 | €17,335 | €14,796 | -€2,540 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €34,409 | €35,974 | +€1,565 | +4.5% |
| Income taxes | 67/77 | €8,582 | €8,951 | +€370 | +4.3% |
| Profit (loss) for the period | 9904 | €25,828 | €27,023 | +€1,196 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,828 | €27,023 | +€1,196 | +4.6% |
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 1 November 2026 via checked.be.