OASE: what changed
OASE
Largest movements
- Cash +€79,422
up €79,422 (+143%), from €55,625 to €135,048
mainly Current investments (+€70,000) and Net result for the year (+€15,000)
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Tangible fixed assets -€12,189
down €12,189 (-22.0%), from €55,446 to €43,257
- Receivables within one year -€6,188
down €6,188 (-23.7%), from €26,067 to €19,879
of which Trade receivables: -€4,021
- Debts after one year -€3,239
down €3,239 (-100%), from €3,239 to €0
- Other debts -€2,990
down €2,990 (-100%), from €2,990 to €0
- Reserves -€2,837
down €2,837 (-1.6%), from €173,341 to €170,505
of which Distributable reserves: -€2,837
- Tax, wage and social debts +€2,462
up €2,462 (+111%), from €2,213 to €4,675
- Gross operating margin -€2,029
down €2,029 (-5.3%), from €38,364 to €36,335
- Financial income +€1,547
up €1,547 (+5,155,033%), from €0 to €1,547
- Other operating charges +€1,507
up €1,507 (+74.0%), from €2,035 to €3,542
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,890 | €199,768 | -€9,122 | -4.4% |
| Fixed assets | 21/28 | €55,446 | €43,257 | -€12,189 | -22.0% |
| Tangible fixed assets | 22/27 | €55,446 | €43,257 | -€12,189 | -22.0% |
| Land and buildings | 22 | €22,629 | €21,122 | -€1,508 | -6.7% |
| Plant, machinery and equipment | 23 | €14,065 | €10,850 | -€3,216 | -22.9% |
| Furniture and vehicles | 24 | €1,408 | - | -€1,408 | |
| Leasing and similar rights | 25 | €17,344 | €11,286 | -€6,058 | -34.9% |
| Current assets | 29/58 | €153,444 | €156,511 | +€3,067 | +2.0% |
| Amounts receivable within one year | 40/41 | €26,067 | €19,879 | -€6,188 | -23.7% |
| Trade receivables | 40 | €21,955 | €17,934 | -€4,021 | -18.3% |
| Other amounts receivable | 41 | €4,112 | €1,945 | -€2,166 | -52.7% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €55,625 | €135,048 | +€79,422 | +143% |
| Deferred charges and accrued income | 490/1 | €1,752 | €1,584 | -€168 | -9.6% |
| Total equity and liabilities | 10/49 | €208,890 | €199,768 | -€9,122 | -4.4% |
| Equity | 10/15 | €191,941 | €189,105 | -€2,837 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,341 | €170,505 | -€2,837 | -1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €171,481 | €168,645 | -€2,837 | -1.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,949 | €10,663 | -€6,285 | -37.1% |
| Amounts payable after more than one year | 17 | €3,239 | €0 | -€3,239 | -100% |
| Financial debts | 170/4 | €3,239 | €0 | -€3,239 | -100% |
| Amounts payable within one year | 42/48 | €13,709 | €10,663 | -€3,046 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €6,058 | €4,084 | -€1,974 | -32.6% |
| Trade debts | 44 | €2,449 | €1,904 | -€544 | -22.2% |
| Suppliers | 440/4 | €2,449 | €1,904 | -€544 | -22.2% |
| Taxes, remuneration and social security | 45 | €2,213 | €4,675 | +€2,462 | +111% |
| Taxes | 450/3 | €2,213 | €4,675 | +€2,462 | +111% |
| Other amounts payable | 47/48 | €2,990 | €0 | -€2,990 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,310 | €12,189 | -€122 | -1.0% |
| Other operating charges | 640/8 | €2,035 | €3,542 | +€1,507 | +74.0% |
| Gross operating margin | 9900 | €38,364 | €36,335 | -€2,029 | -5.3% |
| Operating profit (loss) | 9901 | €24,018 | €20,604 | -€3,414 | -14.2% |
| Financial income | 75/76B | €0 | €1,547 | +€1,547 | +5,155,033% |
| Recurring financial income | 75 | €0 | €1,547 | +€1,547 | +5,155,033% |
| Financial charges | 65/66B | €348 | €96 | -€252 | -72.5% |
| Recurring financial charges | 65 | €348 | €96 | -€252 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €23,670 | €22,054 | -€1,616 | -6.8% |
| Income taxes | 67/77 | €7,213 | €7,055 | -€159 | -2.2% |
| Profit (loss) for the period | 9904 | €16,457 | €15,000 | -€1,457 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,457 | €15,000 | -€1,457 | -8.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.