OAKS: 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.
OAKS
Largest movements
- Cash -€78,671
down €78,671 (-90.6%), from €86,820 to €8,149
mainly Contributions, distributions and other (-€105,779) and Current investments (-€22,659)
- Current investments +€22,659
up €22,659 (+75.5%), from €30,000 to €52,659
- Tangible fixed assets +€2,458
up €2,458 (+216%), from €1,140 to €3,598
- Receivables within one year +€1,590
up €1,590 (+12.1%), from €13,110 to €14,701
of which Other amounts receivable: +€1,590
- Reserves -€45,392
down €45,392 (-42.9%), from €105,779 to €60,387
- Tax, wage and social debts -€7,355
down €7,355 (-63.7%), from €11,551 to €4,196
of which Taxes: -€7,376
- Financial income +€8,730
new in 2025: €8,730
- Gross operating margin -€1,439
down €1,439 (-2.1%), from €67,343 to €65,904
- Taxes -€766
down €766 (-5.7%), from €13,444 to €12,678
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 | €131,130 | €79,167 | -€51,963 | -39.6% |
| Fixed assets | 21/28 | €1,200 | €3,658 | +€2,458 | +205% |
| Tangible fixed assets | 22/27 | €1,140 | €3,598 | +€2,458 | +216% |
| Furniture and vehicles | 24 | €1,140 | €3,598 | +€2,458 | +216% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €129,930 | €75,509 | -€54,421 | -41.9% |
| Amounts receivable within one year | 40/41 | €13,110 | €14,701 | +€1,590 | +12.1% |
| Trade receivables | 40 | €13,110 | €13,110 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,590 | +€1,590 | |
| Current investments | 50/53 | €30,000 | €52,659 | +€22,659 | +75.5% |
| Cash at bank and in hand | 54/58 | €86,820 | €8,149 | -€78,671 | -90.6% |
| Total equity and liabilities | 10/49 | €131,130 | €79,167 | -€51,963 | -39.6% |
| Equity | 10/15 | €108,279 | €62,887 | -€45,392 | -41.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,779 | €60,387 | -€45,392 | -42.9% |
| Distributable reserves | 133 | €105,779 | €60,387 | -€45,392 | -42.9% |
| Amounts payable | 17/49 | €22,851 | €16,280 | -€6,571 | -28.8% |
| Amounts payable within one year | 42/48 | €22,851 | €16,280 | -€6,571 | -28.8% |
| Trade debts | 44 | €670 | €1,010 | +€340 | +50.8% |
| Suppliers | 440/4 | €670 | €1,010 | +€340 | +50.8% |
| Taxes, remuneration and social security | 45 | €11,551 | €4,196 | -€7,355 | -63.7% |
| Taxes | 450/3 | €8,841 | €1,465 | -€7,376 | -83.4% |
| Remuneration and social security | 454/9 | €2,710 | €2,731 | +€21 | +0.8% |
| Other amounts payable | 47/48 | €10,631 | €11,075 | +€444 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €847 | +€272 | +47.2% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €67,343 | €65,904 | -€1,439 | -2.1% |
| Operating profit (loss) | 9901 | €66,767 | €64,937 | -€1,830 | -2.7% |
| Financial income | 75/76B | - | €8,730 | +€8,730 | |
| Recurring financial income | 75 | - | €8,730 | +€8,730 | |
| Financial charges | 65/66B | €74 | €602 | +€528 | +716% |
| Recurring financial charges | 65 | €74 | €602 | +€528 | +716% |
| Profit (loss) for the period before taxes | 9903 | €66,693 | €73,065 | +€6,372 | +9.6% |
| Income taxes | 67/77 | €13,444 | €12,678 | -€766 | -5.7% |
| Profit (loss) for the period | 9904 | €53,250 | €60,387 | +€7,137 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,250 | €60,387 | +€7,137 | +13.4% |
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 17 October 2026 via checked.be.