OIKIA: 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.
OIKIA
Largest movements
- Cash +€74,567
up €74,567 (+49.2%), from €151,465 to €226,032
mainly Net result for the year (+€57,483) and Receivables within one year (+€6,618)
- Receivables within one year -€6,618
down €6,618 (-44.9%), from €14,746 to €8,127
of which Trade receivables: -€6,618
- Tangible fixed assets -€5,257
down €5,257 (-21.6%), from €24,383 to €19,126
- Profit (loss) carried forward +€57,483
up €57,483 (+32.5%), from €176,963 to €234,446
- Tax, wage and social debts +€2,694
up €2,694 (+35.8%), from €7,525 to €10,220
- Gross operating margin -€7,742
down €7,742 (-8.4%), from €91,771 to €84,028
- Taxes -€2,110
down €2,110 (-9.7%), from €21,864 to €19,753
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,594 | €253,286 | +€62,691 | +32.9% |
| Fixed assets | 21/28 | €24,383 | €19,126 | -€5,257 | -21.6% |
| Tangible fixed assets | 22/27 | €24,383 | €19,126 | -€5,257 | -21.6% |
| Furniture and vehicles | 24 | €24,383 | €19,126 | -€5,257 | -21.6% |
| Current assets | 29/58 | €166,211 | €234,159 | +€67,948 | +40.9% |
| Amounts receivable within one year | 40/41 | €14,746 | €8,127 | -€6,618 | -44.9% |
| Trade receivables | 40 | €11,609 | €4,991 | -€6,618 | -57.0% |
| Other amounts receivable | 41 | €3,136 | €3,136 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €151,465 | €226,032 | +€74,567 | +49.2% |
| Total equity and liabilities | 10/49 | €190,594 | €253,286 | +€62,691 | +32.9% |
| Equity | 10/15 | €181,963 | €239,446 | +€57,483 | +31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,963 | €234,446 | +€57,483 | +32.5% |
| Amounts payable | 17/49 | €8,631 | €13,839 | +€5,208 | +60.3% |
| Amounts payable within one year | 42/48 | €8,631 | €13,839 | +€5,208 | +60.3% |
| Trade debts | 44 | €584 | €2,655 | +€2,070 | +354% |
| Suppliers | 440/4 | €584 | €2,655 | +€2,070 | +354% |
| Taxes, remuneration and social security | 45 | €7,525 | €10,220 | +€2,694 | +35.8% |
| Taxes | 450/3 | €7,525 | €10,220 | +€2,694 | +35.8% |
| Other amounts payable | 47/48 | €521 | €965 | +€443 | +85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,516 | €6,535 | +€19 | +0.3% |
| Other operating charges | 640/8 | €212 | €212 | +€0 | +0.2% |
| Gross operating margin | 9900 | €91,771 | €84,028 | -€7,742 | -8.4% |
| Operating profit (loss) | 9901 | €85,043 | €77,281 | -€7,761 | -9.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €42 | €45 | +€3 | +6.2% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €85,002 | €77,237 | -€7,765 | -9.1% |
| Income taxes | 67/77 | €21,864 | €19,753 | -€2,110 | -9.7% |
| Profit (loss) for the period | 9904 | €63,138 | €57,483 | -€5,655 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,138 | €57,483 | -€5,655 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.