OASE: 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.
OASE
Largest movements
- Cash +€262,967
up €262,967 (+187%), from €140,724 to €403,691
mainly Net result for the year (+€315,345) and Tax, wage and social debts (+€123,475)
- Receivables within one year +€192,798
up €192,798 (+3.9%), from €4.9m to €5.1m
of which Other amounts receivable: +€422,036
- Profit (loss) carried forward +€315,345
up €315,345 (+6.8%), from €4.6m to €5.0m
- Tax, wage and social debts +€123,475
up €123,475 (+43.8%), from €281,966 to €405,441
of which Remuneration and social security: +€80,909
- Gross operating margin +€132,868
up €132,868 (+11.5%), from €1.2m to €1.3m
- Staff costs +€83,117
up €83,117 (+11.2%), from €745,263 to €828,380
- Taxes +€27,059
up €27,059 (+26.8%), from €100,930 to €127,989
- Write-downs -€18,749
down €18,749 (-77.1%), from €24,311 to €5,562
- Financial charges +€15,360
up €15,360 (+12.9%), from €119,166 to €134,526
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 | €5,090,236 | €5,541,415 | +€451,179 | +8.9% |
| Fixed assets | 21/28 | €8,593 | €9,035 | +€442 | +5.1% |
| Tangible fixed assets | 22/27 | €4,093 | €4,535 | +€442 | +10.8% |
| Furniture and vehicles | 24 | €4,093 | €4,535 | +€442 | +10.8% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €5,081,643 | €5,532,380 | +€450,737 | +8.9% |
| Amounts receivable within one year | 40/41 | €4,925,282 | €5,118,079 | +€192,798 | +3.9% |
| Trade receivables | 40 | €430,024 | €200,786 | -€229,238 | -53.3% |
| Other amounts receivable | 41 | €4,495,258 | €4,917,294 | +€422,036 | +9.4% |
| Cash at bank and in hand | 54/58 | €140,724 | €403,691 | +€262,967 | +187% |
| Deferred charges and accrued income | 490/1 | €15,638 | €10,610 | -€5,028 | -32.2% |
| Total equity and liabilities | 10/49 | €5,090,236 | €5,541,415 | +€451,179 | +8.9% |
| Equity | 10/15 | €4,721,734 | €5,037,079 | +€315,345 | +6.7% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €6,817 | €6,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,646,747 | €4,962,091 | +€315,345 | +6.8% |
| Amounts payable | 17/49 | €368,502 | €504,336 | +€135,834 | +36.9% |
| Amounts payable within one year | 42/48 | €368,502 | €504,336 | +€135,834 | +36.9% |
| Trade debts | 44 | €86,536 | €98,895 | +€12,359 | +14.3% |
| Suppliers | 440/4 | €86,536 | €98,895 | +€12,359 | +14.3% |
| Taxes, remuneration and social security | 45 | €281,966 | €405,441 | +€123,475 | +43.8% |
| Taxes | 450/3 | €171,688 | €214,254 | +€42,566 | +24.8% |
| Remuneration and social security | 454/9 | €110,278 | €191,187 | +€80,909 | +73.4% |
| Remuneration, social security and pensions | 62 | €745,263 | €828,380 | +€83,117 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €1,383 | -€945 | -40.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,311 | €5,562 | -€18,749 | -77.1% |
| Other operating charges | 640/8 | €1,974 | €3,676 | +€1,702 | +86.2% |
| Gross operating margin | 9900 | €1,153,795 | €1,286,663 | +€132,868 | +11.5% |
| Operating profit (loss) | 9901 | €379,918 | €447,662 | +€67,743 | +17.8% |
| Financial income | 75/76B | €116,595 | €130,198 | +€13,603 | +11.7% |
| Recurring financial income | 75 | €116,595 | €130,198 | +€13,603 | +11.7% |
| Financial charges | 65/66B | €119,166 | €134,526 | +€15,360 | +12.9% |
| Recurring financial charges | 65 | €119,166 | €134,526 | +€15,360 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €377,348 | €443,334 | +€65,986 | +17.5% |
| Income taxes | 67/77 | €100,930 | €127,989 | +€27,059 | +26.8% |
| Profit (loss) for the period | 9904 | €276,418 | €315,345 | +€38,927 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €276,418 | €315,345 | +€38,927 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.