OOSCAR: 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.
OOSCAR
Largest movements
- Tangible fixed assets +€1.7m
up €1.7m (+176.3%), from €984,067 to €2.7m
of which Other tangible fixed assets: +€1.8m
- Current investments +€1.7m
up €1.7m (+28.6%), from €6.1m to €7.8m
- Receivables within one year -€364,518
down €364,518 (-17.5%), from €2.1m to €1.7m
of which Other amounts receivable: -€439,336
- Reserves +€1.9m
up €1.9m (+11.5%), from €16.1m to €18.0m
of which Distributable reserves: +€1.9m
- Contributions +€1.8m
up €1.8m (+29.6%), from €6.0m to €7.8m
- Debts after one year -€440,000
down €440,000 (-100.0%), from €440,000 to €0
- Financial income -€2.7m
down €2.7m (-61.0%), from €4.4m to €1.7m
- Gross operating margin +€329,047
up €329,047 (+136.2%), from €241,545 to €570,592
- Taxes +€91,050
up €91,050 (+6819.3%), from €1,335 to €92,385
- Staff costs -€89,560
down €89,560 (-30.8%), from €290,641 to €201,081
- Financial charges -€25,552
down €25,552 (-67.0%), from €38,119 to €12,567
of which Financial charges: -€25,895
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 | €22,948,783 | €26,138,843 | +€3.2m | +13.9% |
| Fixed assets | 21/28 | €13,165,811 | €14,900,260 | +€1.7m | +13.2% |
| Tangible fixed assets | 22/27 | €984,067 | €2,718,516 | +€1.7m | +176.3% |
| Land and buildings | 22 | €813,948 | €775,064 | -€38,885 | -4.8% |
| Furniture and vehicles | 24 | €57,319 | €58,002 | +€683 | +1.2% |
| Other tangible fixed assets | 26 | €112,800 | €1,885,450 | +€1.8m | +1571.5% |
| Financial fixed assets | 28 | €12,181,744 | €12,181,744 | = | 0.0% |
| Current assets | 29/58 | €9,782,972 | €11,238,583 | +€1.5m | +14.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,078,127 | €1,713,610 | -€364,518 | -17.5% |
| Trade receivables | 40 | €65,975 | €140,794 | +€74,819 | +113.4% |
| Other amounts receivable | 41 | €2,012,152 | €1,572,816 | -€439,336 | -21.8% |
| Current investments | 50/53 | €6,050,000 | €7,780,460 | +€1.7m | +28.6% |
| Cash at bank and in hand | 54/58 | €1,654,373 | €1,743,126 | +€88,752 | +5.4% |
| Deferred charges and accrued income | 490/1 | €472 | €1,388 | +€916 | +194.3% |
| Total equity and liabilities | 10/49 | €22,948,783 | €26,138,843 | +€3.2m | +13.9% |
| Equity | 10/15 | €22,126,070 | €25,755,049 | +€3.6m | +16.4% |
| Contributions | 10/11 | €5,986,150 | €7,758,800 | +€1.8m | +29.6% |
| Capital | 10 | €5,986,150 | €7,758,800 | +€1.8m | +29.6% |
| Issued capital | 100 | €5,986,150 | €7,758,800 | +€1.8m | +29.6% |
| Reserves | 13 | €16,139,920 | €17,996,249 | +€1.9m | +11.5% |
| Non-distributable reserves | 130/1 | €320,255 | €320,255 | = | 0.0% |
| Legal reserve | 130 | €320,255 | €320,255 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,500 | €23,500 | = | 0.0% |
| Distributable reserves | 133 | €15,796,165 | €17,652,494 | +€1.9m | +11.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €138,439 | €138,439 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €138,439 | €138,439 | = | 0.0% |
| Pensions and similar obligations | 160 | €138,439 | €138,439 | = | 0.0% |
| Amounts payable | 17/49 | €684,275 | €245,354 | -€438,920 | -64.1% |
| Amounts payable after more than one year | 17 | €440,000 | €0 | -€440,000 | -100.0% |
| Financial debts | 170/4 | €440,000 | €0 | -€440,000 | -100.0% |
| Amounts payable within one year | 42/48 | €208,987 | €245,354 | +€36,368 | +17.4% |
| Trade debts | 44 | €0 | €5,406 | +€5,406 | |
| Suppliers | 440/4 | €0 | €5,406 | +€5,406 | |
| Taxes, remuneration and social security | 45 | €62,694 | €44,017 | -€18,677 | -29.8% |
| Taxes | 450/3 | €26,335 | €25,180 | -€1,155 | -4.4% |
| Remuneration and social security | 454/9 | €36,359 | €18,837 | -€17,522 | -48.2% |
| Other amounts payable | 47/48 | €146,293 | €195,931 | +€49,638 | +33.9% |
| Accrued charges and deferred income | 492/3 | €35,288 | €0 | -€35,288 | -100.0% |
| Remuneration, social security and pensions | 62 | €290,641 | €201,081 | -€89,560 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,312 | €91,359 | +€4,047 | +4.6% |
| Other operating charges | 640/8 | €12,139 | €11,310 | -€830 | -6.8% |
| Gross operating margin | 9900 | €241,545 | €570,592 | +€329,047 | +136.2% |
| Operating profit (loss) | 9901 | -€148,547 | €266,843 | +€415,389 | |
| Financial income | 75/76B | €4,407,932 | €1,719,439 | -€2.7m | -61.0% |
| Recurring financial income | 75 | €4,407,932 | €1,719,439 | -€2.7m | -61.0% |
| Financial charges | 65/66B | €38,119 | €12,567 | -€25,552 | -67.0% |
| Recurring financial charges | 65 | €38,119 | €12,224 | -€25,895 | -67.9% |
| Non-recurring financial charges | 66B | - | €343 | +€343 | |
| Profit (loss) for the period before taxes | 9903 | €4,221,266 | €1,973,714 | -€2.2m | -53.2% |
| Income taxes | 67/77 | €1,335 | €92,385 | +€91,050 | +6819.3% |
| Profit (loss) for the period | 9904 | €4,219,931 | €1,881,330 | -€2.3m | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,219,931 | €1,881,330 | -€2.3m | -55.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.