Oancea Construct: 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.
Oancea Construct
Largest movements
- Receivables within one year -€59,270
down €59,270 (-68.0%), from €87,168 to €27,898
of which Trade receivables: -€59,452
- Cash +€14,426
up €14,426 (+373.7%), from €3,860 to €18,287
mainly Receivables within one year (+€59,270) and Net result for the year (+€7,452)
- Stocks and contracts +€10,568
new in 2025: €10,568
- Deferred charges and accrued income -€6,785
down €6,785 (-81.9%), from €8,284 to €1,499
- Trade debts -€42,227
down €42,227 (-85.6%), from €49,322 to €7,094
- Other debts -€7,666
no longer reported in 2025 (was €7,666)
- Profit (loss) carried forward +€7,452
up €7,452 (+21.6%), from €34,483 to €41,935
- Tax, wage and social debts +€1,668
up €1,668 (+23.1%), from €7,235 to €8,904
- Gross operating margin -€21,431
down €21,431 (-63.1%), from €33,980 to €12,549
- Taxes -€4,097
down €4,097 (-65.2%), from €6,282 to €2,185
- Other operating charges -€758
down €758 (-51.1%), from €1,484 to €726
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.
Cash bridge derived
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 | €100,706 | €59,934 | -€40,773 | -40.5% |
| Fixed assets | 21/28 | €1,394 | €1,682 | +€288 | +20.7% |
| Tangible fixed assets | 22/27 | €1,394 | €1,632 | +€238 | +17.1% |
| Furniture and vehicles | 24 | €1,394 | €1,632 | +€238 | +17.1% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €99,312 | €58,251 | -€41,061 | -41.3% |
| Stocks and contracts in progress | 3 | - | €10,568 | +€10,568 | |
| Stocks | 30/36 | - | €10,568 | +€10,568 | |
| Amounts receivable within one year | 40/41 | €87,168 | €27,898 | -€59,270 | -68.0% |
| Trade receivables | 40 | €86,779 | €27,327 | -€59,452 | -68.5% |
| Other amounts receivable | 41 | €389 | €571 | +€182 | +46.8% |
| Cash at bank and in hand | 54/58 | €3,860 | €18,287 | +€14,426 | +373.7% |
| Deferred charges and accrued income | 490/1 | €8,284 | €1,499 | -€6,785 | -81.9% |
| Total equity and liabilities | 10/49 | €100,706 | €59,934 | -€40,773 | -40.5% |
| Equity | 10/15 | €36,483 | €43,935 | +€7,452 | +20.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,483 | €41,935 | +€7,452 | +21.6% |
| Amounts payable | 17/49 | €64,223 | €15,998 | -€48,225 | -75.1% |
| Amounts payable within one year | 42/48 | €64,223 | €15,998 | -€48,225 | -75.1% |
| Trade debts | 44 | €49,322 | €7,094 | -€42,227 | -85.6% |
| Suppliers | 440/4 | €49,322 | €7,094 | -€42,227 | -85.6% |
| Taxes, remuneration and social security | 45 | €7,235 | €8,904 | +€1,668 | +23.1% |
| Taxes | 450/3 | €7,235 | €8,904 | +€1,668 | +23.1% |
| Other amounts payable | 47/48 | €7,666 | - | -€7,666 | |
| Remuneration, social security and pensions | 62 | €283 | €497 | +€213 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €1,480 | +€86 | +6.2% |
| Other operating charges | 640/8 | €1,484 | €726 | -€758 | -51.1% |
| Gross operating margin | 9900 | €33,980 | €12,549 | -€21,431 | -63.1% |
| Operating profit (loss) | 9901 | €30,819 | €9,847 | -€20,972 | -68.1% |
| Financial charges | 65/66B | €523 | €210 | -€313 | -59.9% |
| Recurring financial charges | 65 | €523 | €210 | -€313 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €30,296 | €9,637 | -€20,659 | -68.2% |
| Income taxes | 67/77 | €6,282 | €2,185 | -€4,097 | -65.2% |
| Profit (loss) for the period | 9904 | €24,014 | €7,452 | -€16,563 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,014 | €7,452 | -€16,563 | -69.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.