OASIS: 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.
OASIS
Largest movements
- Tangible fixed assets -€85,067
down €85,067 (-9.0%), from €947,238 to €862,171
of which Plant, machinery and equipment: -€44,055
- Receivables within one year +€55,008
up €55,008 (+5.6%), from €985,548 to €1.0m
of which Trade receivables: +€140,826
- Cash +€22,788
up €22,788 (+37.7%), from €60,503 to €83,291
mainly Accrued charges and deferred income (+€383,898) and Depreciation (+€89,729)
- Accrued charges and deferred income +€383,898
up €383,898 (+51141.3%), from €751 to €384,648
- Debts after one year -€195,000
down €195,000 (-14.7%), from €1.3m to €1.1m
- Advances received -€165,596
down €165,596 (-100.0%), from €165,596 to €0
- Tax, wage and social debts -€119,128
down €119,128 (-83.7%), from €142,253 to €23,126
of which Taxes: -€119,575
- Current portion of long-term debt +€59,253
up €59,253 (+43.6%), from €135,747 to €195,000
- Gross operating margin -€29,673
down €29,673 (-6.6%), from €451,863 to €422,189
- Financial charges +€24,097
up €24,097 (+83.8%), from €28,739 to €52,836
- Depreciation -€13,410
down €13,410 (-13.0%), from €103,139 to €89,729
- Staff costs -€11,432
down €11,432 (-10.3%), from €110,499 to €99,068
- Taxes -€7,226
down €7,226 (-19.2%), from €37,652 to €30,426
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 | €2,007,800 | €2,008,449 | +€649 | 0.0% |
| Fixed assets | 21/28 | €948,238 | €863,171 | -€85,067 | -9.0% |
| Tangible fixed assets | 22/27 | €947,238 | €862,171 | -€85,067 | -9.0% |
| Land and buildings | 22 | €750,655 | €722,097 | -€28,558 | -3.8% |
| Plant, machinery and equipment | 23 | €167,973 | €123,917 | -€44,055 | -26.2% |
| Furniture and vehicles | 24 | €28,610 | €16,157 | -€12,453 | -43.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,059,562 | €1,145,278 | +€85,716 | +8.1% |
| Stocks and contracts in progress | 3 | - | €4,000 | +€4,000 | |
| Stocks | 30/36 | - | €4,000 | +€4,000 | |
| Amounts receivable within one year | 40/41 | €985,548 | €1,040,556 | +€55,008 | +5.6% |
| Trade receivables | 40 | €6,679 | €147,505 | +€140,826 | +2108.5% |
| Other amounts receivable | 41 | €978,869 | €893,050 | -€85,818 | -8.8% |
| Cash at bank and in hand | 54/58 | €60,503 | €83,291 | +€22,788 | +37.7% |
| Deferred charges and accrued income | 490/1 | €13,511 | €17,431 | +€3,920 | +29.0% |
| Total equity and liabilities | 10/49 | €2,007,800 | €2,008,449 | +€649 | 0.0% |
| Equity | 10/15 | €59,789 | €60,669 | +€880 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,047 | €25,047 | = | 0.0% |
| Tax-exempt reserves | 132 | €428 | €428 | = | 0.0% |
| Distributable reserves | 133 | €24,619 | €24,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,142 | €17,022 | +€880 | +5.5% |
| Amounts payable | 17/49 | €1,948,012 | €1,947,780 | -€231 | 0.0% |
| Amounts payable after more than one year | 17 | €1,325,000 | €1,130,000 | -€195,000 | -14.7% |
| Financial debts | 170/4 | €1,325,000 | €1,130,000 | -€195,000 | -14.7% |
| Amounts payable within one year | 42/48 | €622,261 | €433,132 | -€189,129 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €135,747 | €195,000 | +€59,253 | +43.6% |
| Financial debts | 43 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Credit institutions | 430/8 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Trade debts | 44 | €40,742 | €94,585 | +€53,842 | +132.2% |
| Suppliers | 440/4 | €40,742 | €94,585 | +€53,842 | +132.2% |
| Advances received on contracts in progress | 46 | €165,596 | €0 | -€165,596 | -100.0% |
| Taxes, remuneration and social security | 45 | €142,253 | €23,126 | -€119,128 | -83.7% |
| Taxes | 450/3 | €133,267 | €13,692 | -€119,575 | -89.7% |
| Remuneration and social security | 454/9 | €8,986 | €9,433 | +€447 | +5.0% |
| Other amounts payable | 47/48 | €125,421 | €110,421 | -€15,000 | -12.0% |
| Accrued charges and deferred income | 492/3 | €751 | €384,648 | +€383,898 | +51141.3% |
| Remuneration, social security and pensions | 62 | €110,499 | €99,068 | -€11,432 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,139 | €89,729 | -€13,410 | -13.0% |
| Other operating charges | 640/8 | €78,153 | €77,588 | -€565 | -0.7% |
| Gross operating margin | 9900 | €451,863 | €422,189 | -€29,673 | -6.6% |
| Operating profit (loss) | 9901 | €160,071 | €155,805 | -€4,266 | -2.7% |
| Financial income | 75/76B | €11,971 | €15,837 | +€3,866 | +32.3% |
| Recurring financial income | 75 | €11,971 | €15,837 | +€3,866 | +32.3% |
| Financial charges | 65/66B | €28,739 | €52,836 | +€24,097 | +83.8% |
| Recurring financial charges | 65 | €28,739 | €52,836 | +€24,097 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €143,304 | €118,807 | -€24,497 | -17.1% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €37,652 | €30,426 | -€7,226 | -19.2% |
| Profit (loss) for the period | 9904 | €105,652 | €88,380 | -€17,271 | -16.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €105,652 | €88,380 | -€17,271 | -16.3% |
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 12 October 2026 via checked.be.