OATS: 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.
OATS
Largest movements
- Deferred charges and accrued income +€28,850
up €28,850 (+1020.5%), from €2,827 to €31,677
- Cash -€15,084
down €15,084 (-83.8%), from €18,005 to €2,921
mainly Deferred charges and accrued income (-€28,850) and Receivables within one year (-€12,393)
- Receivables within one year +€12,393
up €12,393 (+100.3%), from €12,355 to €24,748
of which Trade receivables: +€14,315
- Tangible fixed assets -€877
down €877 (-18.2%), from €4,831 to €3,954
- Other debts +€16,434
new in 2025: €16,434
- Profit (loss) carried forward +€14,061
up €14,061, from -€9,598 to €4,464
- Debts after one year -€7,156
no longer reported in 2025 (was €7,156)
- Tax, wage and social debts +€4,543
up €4,543 (+65.7%), from €6,915 to €11,458
of which Taxes: +€3,233
- Advances received -€2,893
no longer reported in 2025 (was €2,893)
- Staff costs +€17,261
up €17,261 (+489.5%), from €3,526 to €20,787
- Gross operating margin -€10,649
down €10,649 (-18.2%), from €58,402 to €47,753
- Taxes +€7,056
up €7,056 (+1781.8%), from €396 to €7,453
- Other operating charges +€790
up €790 (+53.9%), from €1,466 to €2,255
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 | €38,223 | €63,504 | +€25,281 | +66.1% |
| Fixed assets | 21/28 | €5,036 | €4,159 | -€877 | -17.4% |
| Tangible fixed assets | 22/27 | €4,831 | €3,954 | -€877 | -18.2% |
| Furniture and vehicles | 24 | €4,831 | €3,954 | -€877 | -18.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €33,187 | €59,346 | +€26,158 | +78.8% |
| Amounts receivable within one year | 40/41 | €12,355 | €24,748 | +€12,393 | +100.3% |
| Trade receivables | 40 | - | €14,315 | +€14,315 | |
| Other amounts receivable | 41 | €12,355 | €10,432 | -€1,923 | -15.6% |
| Cash at bank and in hand | 54/58 | €18,005 | €2,921 | -€15,084 | -83.8% |
| Deferred charges and accrued income | 490/1 | €2,827 | €31,677 | +€28,850 | +1020.5% |
| Total equity and liabilities | 10/49 | €38,223 | €63,504 | +€25,281 | +66.1% |
| Equity | 10/15 | -€4,598 | €9,464 | +€14,061 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,598 | €4,464 | +€14,061 | |
| Amounts payable | 17/49 | €42,821 | €54,040 | +€11,220 | +26.2% |
| Amounts payable after more than one year | 17 | €7,156 | - | -€7,156 | |
| Financial debts | 170/4 | €7,156 | - | -€7,156 | |
| Amounts payable within one year | 42/48 | €35,665 | €54,040 | +€18,376 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €8,559 | €7,156 | -€1,403 | -16.4% |
| Trade debts | 44 | €17,298 | €18,992 | +€1,694 | +9.8% |
| Suppliers | 440/4 | €17,298 | €18,992 | +€1,694 | +9.8% |
| Advances received on contracts in progress | 46 | €2,893 | - | -€2,893 | |
| Taxes, remuneration and social security | 45 | €6,915 | €11,458 | +€4,543 | +65.7% |
| Taxes | 450/3 | €4,833 | €8,066 | +€3,233 | +66.9% |
| Remuneration and social security | 454/9 | €2,082 | €3,393 | +€1,310 | +62.9% |
| Other amounts payable | 47/48 | - | €16,434 | +€16,434 | |
| Remuneration, social security and pensions | 62 | €3,526 | €20,787 | +€17,261 | +489.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €2,221 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,466 | €2,255 | +€790 | +53.9% |
| Non-recurring operating charges | 66A | €30,566 | - | -€30,566 | |
| Gross operating margin | 9900 | €58,402 | €47,753 | -€10,649 | -18.2% |
| Operating profit (loss) | 9901 | €20,623 | €22,490 | +€1,867 | +9.1% |
| Financial income | 75/76B | €115 | €1 | -€114 | -98.9% |
| Recurring financial income | 75 | €115 | €1 | -€114 | -98.9% |
| Financial charges | 65/66B | €760 | €977 | +€217 | +28.5% |
| Recurring financial charges | 65 | €760 | €977 | +€217 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €19,978 | €21,514 | +€1,536 | +7.7% |
| Income taxes | 67/77 | €396 | €7,453 | +€7,056 | +1781.8% |
| Profit (loss) for the period | 9904 | €19,582 | €14,061 | -€5,521 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,582 | €14,061 | -€5,521 | -28.2% |
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 10 October 2026 via checked.be.