OIKOS: 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.
OIKOS
Largest movements
- Cash -€316,887
down €316,887 (-94.8%), from €334,143 to €17,255
mainly Contributions, distributions and other (-€377,988) and Debts after one year (-€39,748)
- Tangible fixed assets -€58,969
down €58,969 (-10.0%), from €589,062 to €530,093
- Reserves -€313,366
down €313,366 (-39.3%), from €797,707 to €484,341
- Debts after one year -€39,748
down €39,748 (-20.9%), from €190,361 to €150,613
- Tax, wage and social debts -€23,403
down €23,403 (-62.4%), from €37,503 to €14,100
- Financial income -€200,000
down €200,000 (-99.4%), from €201,260 to €1,260
- Gross operating margin +€29,909
up €29,909 (+22.0%), from €136,077 to €165,987
- Depreciation +€10,407
up €10,407 (+21.4%), from €48,562 to €58,969
- Taxes -€10,046
down €10,046 (-24.6%), from €40,765 to €30,718
- Other operating charges +€2,897
up €2,897 (+50.3%), from €5,763 to €8,660
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 | €1,087,512 | €715,157 | -€372,355 | -34.2% |
| Fixed assets | 21/28 | €599,062 | €540,093 | -€58,969 | -9.8% |
| Tangible fixed assets | 22/27 | €589,062 | €530,093 | -€58,969 | -10.0% |
| Land and buildings | 22 | €373,340 | €363,586 | -€9,754 | -2.6% |
| Plant, machinery and equipment | 23 | €93,485 | €72,256 | -€21,229 | -22.7% |
| Furniture and vehicles | 24 | €122,238 | €94,251 | -€27,987 | -22.9% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €488,450 | €175,065 | -€313,386 | -64.2% |
| Amounts receivable after more than one year | 29 | €126,000 | €126,000 | = | 0.0% |
| Other amounts receivable | 291 | €126,000 | €126,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,091 | €31,584 | +€3,494 | +12.4% |
| Trade receivables | 40 | €28,091 | €29,797 | +€1,706 | +6.1% |
| Other amounts receivable | 41 | €0 | €1,788 | +€1,788 | |
| Cash at bank and in hand | 54/58 | €334,143 | €17,255 | -€316,887 | -94.8% |
| Deferred charges and accrued income | 490/1 | €217 | €225 | +€8 | +3.7% |
| Total equity and liabilities | 10/49 | €1,087,512 | €715,157 | -€372,355 | -34.2% |
| Equity | 10/15 | €818,759 | €505,392 | -€313,366 | -38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €797,707 | €484,341 | -€313,366 | -39.3% |
| Distributable reserves | 133 | €797,707 | €484,341 | -€313,366 | -39.3% |
| Profit (loss) carried forward | 14 | €2,451 | €2,451 | = | 0.0% |
| Amounts payable | 17/49 | €268,753 | €209,765 | -€58,988 | -21.9% |
| Amounts payable after more than one year | 17 | €190,361 | €150,613 | -€39,748 | -20.9% |
| Financial debts | 170/4 | €190,361 | €150,613 | -€39,748 | -20.9% |
| Amounts payable within one year | 42/48 | €78,392 | €58,252 | -€20,141 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €38,766 | €39,748 | +€982 | +2.5% |
| Trade debts | 44 | €1,222 | €884 | -€338 | -27.7% |
| Suppliers | 440/4 | €1,222 | €884 | -€338 | -27.7% |
| Taxes, remuneration and social security | 45 | €37,503 | €14,100 | -€23,403 | -62.4% |
| Taxes | 450/3 | €37,503 | €14,100 | -€23,403 | -62.4% |
| Other amounts payable | 47/48 | €901 | €3,520 | +€2,619 | +291% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Non-recurring operating income | 76A | €24,434 | €0 | -€24,434 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,562 | €58,969 | +€10,407 | +21.4% |
| Other operating charges | 640/8 | €5,763 | €8,660 | +€2,897 | +50.3% |
| Gross operating margin | 9900 | €136,077 | €165,987 | +€29,909 | +22.0% |
| Operating profit (loss) | 9901 | €81,752 | €98,358 | +€16,605 | +20.3% |
| Financial income | 75/76B | €201,260 | €1,260 | -€200,000 | -99.4% |
| Recurring financial income | 75 | €201,260 | €1,260 | -€200,000 | -99.4% |
| Financial charges | 65/66B | €4,135 | €4,278 | +€142 | +3.4% |
| Recurring financial charges | 65 | €4,135 | €4,278 | +€142 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €278,877 | €95,340 | -€183,537 | -65.8% |
| Income taxes | 67/77 | €40,765 | €30,718 | -€10,046 | -24.6% |
| Profit (loss) for the period | 9904 | €238,113 | €64,622 | -€173,491 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €238,113 | €64,622 | -€173,491 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.