OakStone: 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.
OakStone
Largest movements
- Tangible fixed assets -€59,743
down €59,743 (-2.9%), from €2.0m to €2.0m
of which Land and buildings: -€58,682
- Debts after one year -€72,888
down €72,888 (-45.6%), from €159,957 to €87,068
- Other debts +€44,312
up €44,312 (+3.6%), from €1.2m to €1.3m
- Gross operating margin +€26,542
up €26,542 (+265.3%), from €10,005 to €36,547
- Depreciation -€1,180
down €1,180 (-1.9%), from €62,023 to €60,843
- Financial charges -€852
down €852 (-23.7%), from €3,596 to €2,744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,128,590 | €2,069,414 | -€59,176 | -2.8% |
| Fixed assets | 21/28 | €2,040,960 | €1,981,216 | -€59,743 | -2.9% |
| Tangible fixed assets | 22/27 | €2,040,960 | €1,981,216 | -€59,743 | -2.9% |
| Land and buildings | 22 | €2,037,793 | €1,979,111 | -€58,682 | -2.9% |
| Plant, machinery and equipment | 23 | €3,167 | €2,106 | -€1,061 | -33.5% |
| Current assets | 29/58 | €87,630 | €88,197 | +€568 | +0.6% |
| Current investments | 50/53 | €79,457 | €79,457 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,595 | €7,101 | +€506 | +7.7% |
| Deferred charges and accrued income | 490/1 | €1,578 | €1,640 | +€62 | +3.9% |
| Total equity and liabilities | 10/49 | €2,128,590 | €2,069,414 | -€59,176 | -2.8% |
| Equity | 10/15 | €659,826 | €623,609 | -€36,217 | -5.5% |
| Contributions | 10/11 | €789,309 | €789,309 | = | 0.0% |
| Reserves | 13 | €364,138 | €346,074 | -€18,064 | -5.0% |
| Non-distributable reserves | 130/1 | €931 | €931 | = | 0.0% |
| Reserves not available under the articles | 1311 | €931 | €931 | = | 0.0% |
| Tax-exempt reserves | 132 | €194 | €194 | = | 0.0% |
| Distributable reserves | 133 | €363,013 | €344,949 | -€18,064 | -5.0% |
| Profit (loss) carried forward | 14 | -€493,621 | -€511,774 | -€18,153 | -3.7% |
| Amounts payable | 17/49 | €1,468,764 | €1,445,805 | -€22,959 | -1.6% |
| Amounts payable after more than one year | 17 | €159,957 | €87,068 | -€72,888 | -45.6% |
| Financial debts | 170/4 | €159,957 | €87,068 | -€72,888 | -45.6% |
| Amounts payable within one year | 42/48 | €1,307,657 | €1,352,067 | +€44,409 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €71,993 | €72,888 | +€896 | +1.2% |
| Trade debts | 44 | €804 | - | -€804 | |
| Suppliers | 440/4 | €804 | - | -€804 | |
| Taxes, remuneration and social security | 45 | €86 | €92 | +€6 | +6.5% |
| Taxes | 450/3 | €86 | €92 | +€6 | +6.5% |
| Other amounts payable | 47/48 | €1,234,774 | €1,279,086 | +€44,312 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,150 | €6,670 | +€5,520 | +480.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,023 | €60,843 | -€1,180 | -1.9% |
| Other operating charges | 640/8 | €8,960 | €8,985 | +€25 | +0.3% |
| Gross operating margin | 9900 | €10,005 | €36,547 | +€26,542 | +265.3% |
| Operating profit (loss) | 9901 | -€60,977 | -€33,281 | +€27,697 | +45.4% |
| Financial charges | 65/66B | €3,596 | €2,744 | -€852 | -23.7% |
| Recurring financial charges | 65 | €3,596 | €2,744 | -€852 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€64,573 | -€36,025 | +€28,549 | +44.2% |
| Income taxes | 67/77 | €186 | €192 | +€6 | +3.0% |
| Profit (loss) for the period | 9904 | -€64,760 | -€36,217 | +€28,543 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,760 | -€36,217 | +€28,543 | +44.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.