OISHI: 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.
OISHI
Largest movements
- Tangible fixed assets -€13,958
down €13,958 (-30.0%), from €46,559 to €32,600
of which Plant, machinery and equipment: -€12,774
- Stocks and contracts +€5,064
up €5,064 (+14.6%), from €34,764 to €39,828
- Receivables within one year -€2,331
down €2,331 (-55.3%), from €4,213 to €1,881
of which Trade receivables: -€2,391
- Other debts -€9,628
no longer reported in 2026 (was €9,628)
- Trade debts -€8,931
down €8,931 (-26.7%), from €33,455 to €24,523
- Tax, wage and social debts +€6,380
up €6,380 (+18.6%), from €34,231 to €40,611
of which Remuneration and social security: +€8,461
- Reserves +€2,981
up €2,981 (+5.0%), from €59,875 to €62,856
of which Distributable reserves: +€2,981
- Staff costs +€30,458
up €30,458 (+16.3%), from €187,035 to €217,493
- Gross operating margin +€23,277
up €23,277 (+10.3%), from €225,716 to €248,993
- Financial charges -€3,188
down €3,188 (-35.6%), from €8,967 to €5,778
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 | €212,032 | €202,833 | -€9,199 | -4.3% |
| Fixed assets | 21/28 | €48,041 | €34,082 | -€13,958 | -29.1% |
| Tangible fixed assets | 22/27 | €46,559 | €32,600 | -€13,958 | -30.0% |
| Plant, machinery and equipment | 23 | €39,260 | €26,486 | -€12,774 | -32.5% |
| Furniture and vehicles | 24 | €710 | €0 | -€710 | -100% |
| Other tangible fixed assets | 26 | €6,589 | €6,114 | -€475 | -7.2% |
| Financial fixed assets | 28 | €1,482 | €1,482 | = | 0.0% |
| Current assets | 29/58 | €163,991 | €168,751 | +€4,760 | +2.9% |
| Stocks and contracts in progress | 3 | €34,764 | €39,828 | +€5,064 | +14.6% |
| Stocks | 30/36 | €34,764 | €39,828 | +€5,064 | +14.6% |
| Amounts receivable within one year | 40/41 | €4,213 | €1,881 | -€2,331 | -55.3% |
| Trade receivables | 40 | €4,213 | €1,822 | -€2,391 | -56.8% |
| Other amounts receivable | 41 | - | €59 | +€59 | |
| Cash at bank and in hand | 54/58 | €121,762 | €122,255 | +€493 | +0.4% |
| Deferred charges and accrued income | 490/1 | €3,253 | €4,787 | +€1,534 | +47.1% |
| Total equity and liabilities | 10/49 | €212,032 | €202,833 | -€9,199 | -4.3% |
| Equity | 10/15 | €132,918 | €135,899 | +€2,981 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,875 | €62,856 | +€2,981 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,015 | €60,996 | +€2,981 | +5.1% |
| Profit (loss) carried forward | 14 | €54,443 | €54,443 | +€0 | 0.0% |
| Amounts payable | 17/49 | €79,113 | €66,934 | -€12,179 | -15.4% |
| Amounts payable within one year | 42/48 | €77,313 | €65,134 | -€12,179 | -15.8% |
| Trade debts | 44 | €33,455 | €24,523 | -€8,931 | -26.7% |
| Suppliers | 440/4 | €33,455 | €24,523 | -€8,931 | -26.7% |
| Taxes, remuneration and social security | 45 | €34,231 | €40,611 | +€6,380 | +18.6% |
| Taxes | 450/3 | €19,727 | €17,646 | -€2,082 | -10.6% |
| Remuneration and social security | 454/9 | €14,503 | €22,965 | +€8,461 | +58.3% |
| Other amounts payable | 47/48 | €9,628 | - | -€9,628 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €187,035 | €217,493 | +€30,458 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,359 | €18,472 | -€887 | -4.6% |
| Other operating charges | 640/8 | €1,930 | €1,241 | -€689 | -35.7% |
| Gross operating margin | 9900 | €225,716 | €248,993 | +€23,277 | +10.3% |
| Operating profit (loss) | 9901 | €17,391 | €11,787 | -€5,604 | -32.2% |
| Financial income | 75/76B | €22 | €103 | +€81 | +370% |
| Recurring financial income | 75 | €22 | €103 | +€81 | +370% |
| Financial charges | 65/66B | €8,967 | €5,778 | -€3,188 | -35.6% |
| Recurring financial charges | 65 | €8,967 | €5,778 | -€3,188 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €8,447 | €6,112 | -€2,335 | -27.6% |
| Income taxes | 67/77 | €4,855 | €3,132 | -€1,724 | -35.5% |
| Profit (loss) for the period | 9904 | €3,591 | €2,981 | -€611 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,591 | €2,981 | -€611 | -17.0% |
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.