OIKOS@DASOS: 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@DASOS
Largest movements
- Tangible fixed assets -€22,653
down €22,653 (-4.7%), from €477,604 to €454,951
- Debts after one year -€23,998
down €23,998 (-6.8%), from €353,826 to €329,828
- Gross operating margin -€6,173
down €6,173 (-15.1%), from €40,974 to €34,800
- Taxes -€787
down €787 (-100%), from €787 to €0
- Financial charges +€536
up €536 (+4.5%), from €11,965 to €12,500
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 | €509,381 | €487,387 | -€21,994 | -4.3% |
| Fixed assets | 21/28 | €477,604 | €454,951 | -€22,653 | -4.7% |
| Tangible fixed assets | 22/27 | €477,604 | €454,951 | -€22,653 | -4.7% |
| Land and buildings | 22 | €477,604 | €454,951 | -€22,653 | -4.7% |
| Current assets | 29/58 | €31,777 | €32,436 | +€659 | +2.1% |
| Cash at bank and in hand | 54/58 | €31,777 | €32,436 | +€659 | +2.1% |
| Total equity and liabilities | 10/49 | €509,381 | €487,387 | -€21,994 | -4.3% |
| Equity | 10/15 | €58,448 | €54,558 | -€3,889 | -6.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €4,500 | -€3,500 | -43.8% |
| Distributable reserves | 133 | €8,000 | €4,500 | -€3,500 | -43.8% |
| Profit (loss) carried forward | 14 | €448 | €58 | -€389 | -87.0% |
| Amounts payable | 17/49 | €450,933 | €432,828 | -€18,105 | -4.0% |
| Amounts payable after more than one year | 17 | €353,826 | €329,828 | -€23,998 | -6.8% |
| Financial debts | 170/4 | €353,826 | €329,828 | -€23,998 | -6.8% |
| Amounts payable within one year | 42/48 | €97,107 | €101,500 | +€4,393 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €23,460 | €23,998 | +€538 | +2.3% |
| Trade debts | 44 | €97 | €183 | +€86 | +89.0% |
| Suppliers | 440/4 | €97 | €183 | +€86 | +89.0% |
| Taxes, remuneration and social security | 45 | €2,106 | €1,635 | -€471 | -22.4% |
| Taxes | 450/3 | €2,106 | €1,635 | -€471 | -22.4% |
| Other amounts payable | 47/48 | €71,445 | €75,684 | +€4,240 | +5.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,653 | €22,653 | = | 0.0% |
| Other operating charges | 640/8 | €3,407 | €3,536 | +€129 | +3.8% |
| Gross operating margin | 9900 | €40,974 | €34,800 | -€6,173 | -15.1% |
| Operating profit (loss) | 9901 | €14,913 | €8,611 | -€6,302 | -42.3% |
| Financial charges | 65/66B | €11,965 | €12,500 | +€536 | +4.5% |
| Recurring financial charges | 65 | €11,965 | €12,500 | +€536 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €2,949 | -€3,889 | -€6,838 | |
| Income taxes | 67/77 | €787 | €0 | -€787 | -100% |
| Profit (loss) for the period | 9904 | €2,162 | -€3,889 | -€6,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,162 | -€3,889 | -€6,051 |
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 22 October 2026 via checked.be.