OASIS PLONGEE: 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 PLONGEE
Largest movements
- Cash -€197,564
down €197,564 (-73.6%), from €268,368 to €70,804
mainly Contributions, distributions and other (-€290,400) and Receivables within one year (-€29,935)
- Tangible fixed assets -€54,080
down €54,080 (-78.3%), from €69,039 to €14,959
of which Land and buildings: -€48,000
- Receivables within one year +€29,935
up €29,935 (+53.9%), from €55,590 to €85,525
of which Other amounts receivable: +€28,972
- Stocks and contracts -€20,520
down €20,520 (-10.1%), from €202,228 to €181,709
- Profit (loss) carried forward -€207,844
down €207,844 (-49.2%), from €422,068 to €214,224
- Reserves -€35,404
down €35,404 (-47.2%), from €75,040 to €39,636
of which Distributable reserves: -€32,164
- Tax, wage and social debts +€14,230
up €14,230 (+91.1%), from €15,622 to €29,852
of which Taxes: +€7,739
- Other debts -€12,968
down €12,968 (-22.4%), from €57,968 to €45,000
- Contributions -€10,865
down €10,865 (-47.2%), from €23,029 to €12,164
- Gross operating margin -€58,190
down €58,190 (-29.1%), from €199,878 to €141,689
- Staff costs -€45,430
down €45,430 (-35.5%), from €128,093 to €82,663
- Depreciation -€5,219
down €5,219 (-52.8%), from €9,892 to €4,673
- Taxes +€3,061
up €3,061 (+23.7%), from €12,938 to €15,999
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 | €600,114 | €358,026 | -€242,088 | -40.3% |
| Fixed assets | 21/28 | €69,535 | €15,454 | -€54,080 | -77.8% |
| Tangible fixed assets | 22/27 | €69,039 | €14,959 | -€54,080 | -78.3% |
| Land and buildings | 22 | €48,000 | - | -€48,000 | |
| Furniture and vehicles | 24 | €17,703 | €13,280 | -€4,424 | -25.0% |
| Other tangible fixed assets | 26 | €3,336 | €1,679 | -€1,657 | -49.7% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €530,579 | €342,571 | -€188,008 | -35.4% |
| Stocks and contracts in progress | 3 | €202,228 | €181,709 | -€20,520 | -10.1% |
| Stocks | 30/36 | €202,228 | €181,709 | -€20,520 | -10.1% |
| Amounts receivable within one year | 40/41 | €55,590 | €85,525 | +€29,935 | +53.9% |
| Trade receivables | 40 | €26,046 | €27,010 | +€964 | +3.7% |
| Other amounts receivable | 41 | €29,544 | €58,516 | +€28,972 | +98.1% |
| Cash at bank and in hand | 54/58 | €268,368 | €70,804 | -€197,564 | -73.6% |
| Deferred charges and accrued income | 490/1 | €4,393 | €4,534 | +€141 | +3.2% |
| Total equity and liabilities | 10/49 | €600,114 | €358,026 | -€242,088 | -40.3% |
| Equity | 10/15 | €520,137 | €266,025 | -€254,113 | -48.9% |
| Contributions | 10/11 | €23,029 | €12,164 | -€10,865 | -47.2% |
| Reserves | 13 | €75,040 | €39,636 | -€35,404 | -47.2% |
| Non-distributable reserves | 130/1 | €2,303 | €1,216 | -€1,087 | -47.2% |
| Reserves not available under the articles | 1311 | €2,303 | €1,216 | -€1,087 | -47.2% |
| Tax-exempt reserves | 132 | €4,563 | €2,410 | -€2,153 | -47.2% |
| Distributable reserves | 133 | €68,174 | €36,009 | -€32,164 | -47.2% |
| Profit (loss) carried forward | 14 | €422,068 | €214,224 | -€207,844 | -49.2% |
| Amounts payable | 17/49 | €79,977 | €92,001 | +€12,025 | +15.0% |
| Amounts payable within one year | 42/48 | €78,968 | €90,923 | +€11,955 | +15.1% |
| Trade debts | 44 | €5,378 | €16,072 | +€10,694 | +198.8% |
| Suppliers | 440/4 | €5,378 | €16,072 | +€10,694 | +198.8% |
| Taxes, remuneration and social security | 45 | €15,622 | €29,852 | +€14,230 | +91.1% |
| Taxes | 450/3 | €8,951 | €16,690 | +€7,739 | +86.5% |
| Remuneration and social security | 454/9 | €6,670 | €13,161 | +€6,491 | +97.3% |
| Other amounts payable | 47/48 | €57,968 | €45,000 | -€12,968 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,008 | €1,078 | +€69 | +6.9% |
| Remuneration, social security and pensions | 62 | €128,093 | €82,663 | -€45,430 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,892 | €4,673 | -€5,219 | -52.8% |
| Other operating charges | 640/8 | €4,004 | €3,383 | -€621 | -15.5% |
| Gross operating margin | 9900 | €199,878 | €141,689 | -€58,190 | -29.1% |
| Operating profit (loss) | 9901 | €57,889 | €50,970 | -€6,919 | -12.0% |
| Financial income | 75/76B | €1,926 | €1,714 | -€212 | -11.0% |
| Recurring financial income | 75 | €1,926 | €1,714 | -€212 | -11.0% |
| Financial charges | 65/66B | €955 | €398 | -€557 | -58.3% |
| Recurring financial charges | 65 | €955 | €398 | -€557 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €58,861 | €52,286 | -€6,574 | -11.2% |
| Income taxes | 67/77 | €12,938 | €15,999 | +€3,061 | +23.7% |
| Profit (loss) for the period | 9904 | €45,923 | €36,287 | -€9,635 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,923 | €36,287 | -€9,635 | -21.0% |
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 11 October 2026 via checked.be.