OASIS FRUIT: 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 FRUIT
Largest movements
- Cash -€43,244
down €43,244 (-17.4%), from €248,771 to €205,527
mainly Contributions, distributions and other (-€230,000) and Deferred charges and accrued income (-€17,105)
- Deferred charges and accrued income +€17,105
up €17,105 (+138%), from €12,399 to €29,505
- Receivables after one year -€16,000
down €16,000 (-8.0%), from €200,000 to €184,000
of which Trade receivables: -€200,000
- Receivables within one year +€11,946
up €11,946 (+49.2%), from €24,276 to €36,221
of which Trade receivables: +€22,736
- Reserves -€226,271
down €226,271 (-87.9%), from €257,304 to €31,034
- Advances received +€106,437
up €106,437 (+1,956%), from €5,441 to €111,878
- Other debts +€74,161
new in 2025: €74,161
- Trade debts +€8,649
up €8,649 (+3.6%), from €241,058 to €249,706
- Gross operating margin -€80,156
down €80,156 (-93.4%), from €85,836 to €5,680
- Taxes -€15,391
down €15,391 (-85.7%), from €17,961 to €2,570
- Other operating charges -€5,065
down €5,065 (-86.2%), from €5,873 to €809
- Financial income -€1,182
down €1,182 (-13.2%), from €8,972 to €7,790
- Financial charges +€1,165
up €1,165 (+264%), from €442 to €1,607
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 | €505,563 | €470,614 | -€34,949 | -6.9% |
| Fixed assets | 21/28 | €20,116 | €15,361 | -€4,756 | -23.6% |
| Tangible fixed assets | 22/27 | €20,116 | €15,361 | -€4,756 | -23.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,116 | €15,361 | -€4,756 | -23.6% |
| Current assets | 29/58 | €485,446 | €455,253 | -€30,193 | -6.2% |
| Amounts receivable after more than one year | 29 | €200,000 | €184,000 | -€16,000 | -8.0% |
| Trade receivables | 290 | €200,000 | €0 | -€200,000 | -100% |
| Other amounts receivable | 291 | - | €184,000 | +€184,000 | |
| Amounts receivable within one year | 40/41 | €24,276 | €36,221 | +€11,946 | +49.2% |
| Trade receivables | 40 | €0 | €22,736 | +€22,736 | |
| Other amounts receivable | 41 | €24,276 | €13,485 | -€10,791 | -44.5% |
| Cash at bank and in hand | 54/58 | €248,771 | €205,527 | -€43,244 | -17.4% |
| Deferred charges and accrued income | 490/1 | €12,399 | €29,505 | +€17,105 | +138% |
| Total equity and liabilities | 10/49 | €505,563 | €470,614 | -€34,949 | -6.9% |
| Equity | 10/15 | €258,304 | €32,034 | -€226,271 | -87.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €257,304 | €31,034 | -€226,271 | -87.9% |
| Distributable reserves | 133 | €257,304 | €31,034 | -€226,271 | -87.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €247,258 | €438,580 | +€191,322 | +77.4% |
| Amounts payable within one year | 42/48 | €247,258 | €438,580 | +€191,322 | +77.4% |
| Trade debts | 44 | €241,058 | €249,706 | +€8,649 | +3.6% |
| Suppliers | 440/4 | €241,058 | €249,706 | +€8,649 | +3.6% |
| Advances received on contracts in progress | 46 | €5,441 | €111,878 | +€106,437 | +1,956% |
| Taxes, remuneration and social security | 45 | €760 | €2,835 | +€2,075 | +273% |
| Taxes | 450/3 | €760 | €2,835 | +€2,075 | +273% |
| Other amounts payable | 47/48 | - | €74,161 | +€74,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,280 | €4,756 | +€476 | +11.1% |
| Other operating charges | 640/8 | €5,873 | €809 | -€5,065 | -86.2% |
| Non-recurring operating charges | 66A | €102 | €0 | -€102 | -100% |
| Gross operating margin | 9900 | €85,836 | €5,680 | -€80,156 | -93.4% |
| Operating profit (loss) | 9901 | €75,581 | €116 | -€75,465 | -99.8% |
| Financial income | 75/76B | €8,972 | €7,790 | -€1,182 | -13.2% |
| Recurring financial income | 75 | €8,972 | €7,790 | -€1,182 | -13.2% |
| Financial charges | 65/66B | €442 | €1,607 | +€1,165 | +264% |
| Recurring financial charges | 65 | €442 | €1,607 | +€1,165 | +264% |
| Profit (loss) for the period before taxes | 9903 | €84,112 | €6,299 | -€77,812 | -92.5% |
| Income taxes | 67/77 | €17,961 | €2,570 | -€15,391 | -85.7% |
| Profit (loss) for the period | 9904 | €66,151 | €3,729 | -€62,422 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,151 | €3,729 | -€62,422 | -94.4% |
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 29 October 2026 via checked.be.