OIL & MORE: 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.
OIL & MORE
Largest movements
- Tangible fixed assets -€64,564
down €64,564 (-8.7%), from €744,489 to €679,925
of which Land and buildings: -€61,236
- Cash +€49,616
up €49,616 (+18.2%), from €273,215 to €322,831
mainly Depreciation (+€64,564) and Trade debts (+€57,697)
- Stocks and contracts +€13,895
up €13,895 (+24.7%), from €56,159 to €70,054
- Debts after one year -€66,424
down €66,424 (-7.4%), from €899,506 to €833,081
- Trade debts +€57,697
up €57,697 (+90.7%), from €63,613 to €121,310
- Gross operating margin -€61,901
down €61,901 (-36.8%), from €168,326 to €106,425
- Purchases and services +€42,011
up €42,011 (+3.0%), from €1.4m to €1.5m
- Turnover +€20,940
up €20,940 (+1.4%), from €1.5m to €1.6m
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 | €1,168,472 | €1,157,809 | -€10,663 | -0.9% |
| Fixed assets | 21/28 | €756,023 | €691,459 | -€64,564 | -8.5% |
| Tangible fixed assets | 22/27 | €744,489 | €679,925 | -€64,564 | -8.7% |
| Land and buildings | 22 | €734,837 | €673,601 | -€61,236 | -8.3% |
| Plant, machinery and equipment | 23 | €9,651 | €6,324 | -€3,328 | -34.5% |
| Financial fixed assets | 28 | €11,534 | €11,534 | = | 0.0% |
| Current assets | 29/58 | €412,449 | €466,350 | +€53,901 | +13.1% |
| Stocks and contracts in progress | 3 | €56,159 | €70,054 | +€13,895 | +24.7% |
| Stocks | 30/36 | €56,159 | €70,054 | +€13,895 | +24.7% |
| Amounts receivable within one year | 40/41 | €83,075 | €73,465 | -€9,610 | -11.6% |
| Trade receivables | 40 | €3,498 | €3,498 | = | 0.0% |
| Other amounts receivable | 41 | €79,577 | €69,967 | -€9,610 | -12.1% |
| Cash at bank and in hand | 54/58 | €273,215 | €322,831 | +€49,616 | +18.2% |
| Total equity and liabilities | 10/49 | €1,168,472 | €1,157,809 | -€10,663 | -0.9% |
| Equity | 10/15 | €202,566 | €202,845 | +€279 | +0.1% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €424 | €424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €424 | €424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €424 | €424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,542 | €83,821 | +€279 | +0.3% |
| Amounts payable | 17/49 | €965,905 | €954,964 | -€10,942 | -1.1% |
| Amounts payable after more than one year | 17 | €899,506 | €833,081 | -€66,424 | -7.4% |
| Financial debts | 170/4 | €899,506 | €833,081 | -€66,424 | -7.4% |
| Amounts payable within one year | 42/48 | €66,400 | €121,883 | +€55,483 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €648 | - | -€648 | |
| Trade debts | 44 | €63,613 | €121,310 | +€57,697 | +90.7% |
| Suppliers | 440/4 | €63,613 | €121,310 | +€57,697 | +90.7% |
| Taxes, remuneration and social security | 45 | €2,139 | €572 | -€1,566 | -73.2% |
| Taxes | 450/3 | €2,139 | €572 | -€1,566 | -73.2% |
| Turnover | 70 | €1,540,921 | €1,561,861 | +€20,940 | +1.4% |
| Non-recurring operating income | 76A | €40,850 | €2 | -€40,848 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,414,383 | €1,456,394 | +€42,011 | +3.0% |
| Remuneration, social security and pensions | 62 | €158 | €484 | +€326 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,413 | €64,564 | +€151 | +0.2% |
| Other operating charges | 640/8 | €13,623 | €5,788 | -€7,835 | -57.5% |
| Gross operating margin | 9900 | €168,326 | €106,425 | -€61,901 | -36.8% |
| Operating profit (loss) | 9901 | €90,131 | €35,588 | -€54,543 | -60.5% |
| Financial charges | 65/66B | €34,586 | €30,841 | -€3,745 | -10.8% |
| Recurring financial charges | 65 | €34,586 | €30,841 | -€3,745 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €55,546 | €4,747 | -€50,799 | -91.5% |
| Income taxes | 67/77 | €13,976 | €4,469 | -€9,508 | -68.0% |
| Profit (loss) for the period | 9904 | €41,570 | €279 | -€41,291 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,570 | €279 | -€41,291 | -99.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.