OILSCOPE: what changed
Two fiscal 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.
OILSCOPE
Largest movements
- Receivables within one year -€92,022
down €92,022 (-18.4%), from €501,154 to €409,132
of which Trade receivables: -€91,041
- Tangible fixed assets +€62,674
up €62,674 (+193.5%), from €32,385 to €95,059
of which Plant, machinery and equipment: +€63,400
- Cash +€33,416
up €33,416 (+12.0%), from €278,890 to €312,306
mainly Net result for the year (+€171,978) and Receivables within one year (+€92,022)
- Tax, wage and social debts +€24,354
up €24,354 (+20.2%), from €120,674 to €145,028
of which Remuneration and social security: +€24,354
- Other debts -€19,278
down €19,278 (-10.1%), from €190,000 to €170,722
- Staff costs +€204,362
up €204,362 (+18.5%), from €1.1m to €1.3m
- Turnover +€193,037
up €193,037 (+10.1%), from €1.9m to €2.1m
- Services and other goods -€56,802
down €56,802 (-11.7%), from €483,537 to €426,736
- Goods and materials +€42,045
up €42,045 (+95.4%), from €44,052 to €86,096
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 | €818,023 | €828,936 | +€10,913 | +1.3% |
| Fixed assets | 21/28 | €32,385 | €95,059 | +€62,674 | +193.5% |
| Tangible fixed assets | 22/27 | €32,385 | €95,059 | +€62,674 | +193.5% |
| Land and buildings | 22 | €4,031 | €3,305 | -€726 | -18.0% |
| Plant, machinery and equipment | 23 | €28,354 | €91,754 | +€63,400 | +223.6% |
| Current assets | 29/58 | €785,638 | €733,877 | -€51,761 | -6.6% |
| Amounts receivable within one year | 40/41 | €501,154 | €409,132 | -€92,022 | -18.4% |
| Trade receivables | 40 | €440,891 | €349,850 | -€91,041 | -20.6% |
| Other amounts receivable | 41 | €60,263 | €59,282 | -€980 | -1.6% |
| Cash at bank and in hand | 54/58 | €278,890 | €312,306 | +€33,416 | +12.0% |
| Deferred charges and accrued income | 490/1 | €5,594 | €12,439 | +€6,845 | +122.4% |
| Total equity and liabilities | 10/49 | €818,023 | €828,936 | +€10,913 | +1.3% |
| Equity | 10/15 | €350,619 | €352,597 | +€1,978 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €287,200 | €287,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,200 | €7,200 | = | 0.0% |
| Legal reserve | 130 | €7,200 | €7,200 | = | 0.0% |
| Distributable reserves | 133 | €280,000 | €280,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,419 | €3,397 | +€1,978 | +139.4% |
| Amounts payable | 17/49 | €467,404 | €476,339 | +€8,935 | +1.9% |
| Amounts payable after more than one year | 17 | €2 | €2 | = | 0.0% |
| Financial debts | 170/4 | €2 | €2 | = | 0.0% |
| Leasing and similar obligations | 172 | €2 | €2 | = | 0.0% |
| Amounts payable within one year | 42/48 | €446,319 | €450,139 | +€3,819 | +0.9% |
| Financial debts | 43 | €33,799 | €33,629 | -€170 | -0.5% |
| Credit institutions | 430/8 | €33,799 | €33,629 | -€170 | -0.5% |
| Trade debts | 44 | €101,846 | €100,760 | -€1,087 | -1.1% |
| Suppliers | 440/4 | €101,846 | €100,760 | -€1,087 | -1.1% |
| Taxes, remuneration and social security | 45 | €120,674 | €145,028 | +€24,354 | +20.2% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €119,674 | €144,028 | +€24,354 | +20.4% |
| Other amounts payable | 47/48 | €190,000 | €170,722 | -€19,278 | -10.1% |
| Accrued charges and deferred income | 492/3 | €21,082 | €26,199 | +€5,116 | +24.3% |
| Operating income | 70/76A | €1,920,702 | €2,099,832 | +€179,130 | +9.3% |
| Turnover | 70 | €1,903,252 | €2,096,290 | +€193,037 | +10.1% |
| Other operating income | 74 | €1,449 | €3,542 | +€2,093 | +144.4% |
| Non-recurring operating income | 76A | €16,000 | - | -€16,000 | |
| Operating charges | 60/66A | €1,651,215 | €1,852,579 | +€201,364 | +12.2% |
| Goods for resale, raw materials and consumables | 60 | €44,052 | €86,096 | +€42,045 | +95.4% |
| Purchases | 600/8 | €44,052 | €86,096 | +€42,045 | +95.4% |
| Services and other goods | 61 | €483,537 | €426,736 | -€56,802 | -11.7% |
| Remuneration, social security and pensions | 62 | €1,103,671 | €1,308,032 | +€204,362 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,955 | €31,176 | +€11,220 | +56.2% |
| Other operating charges | 640/8 | - | €539 | +€539 | |
| Operating profit (loss) | 9901 | €269,486 | €247,253 | -€22,234 | -8.3% |
| Financial charges | 65/66B | €4,341 | €3,563 | -€778 | -17.9% |
| Recurring financial charges | 65 | €4,341 | €3,563 | -€778 | -17.9% |
| Debt charges | 650 | €2,346 | €1,556 | -€791 | -33.7% |
| Other financial charges | 652/9 | €1,995 | €2,007 | +€12 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €265,145 | €243,690 | -€21,455 | -8.1% |
| Income taxes | 67/77 | €74,046 | €71,713 | -€2,333 | -3.2% |
| Taxes | 670/3 | €74,046 | €75,000 | +€954 | +1.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,287 | +€3,287 | |
| Profit (loss) for the period | 9904 | €191,100 | €171,978 | -€19,122 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €191,100 | €171,978 | -€19,122 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.