ORACLE: 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.
ORACLE
Largest movements
- Receivables within one year -€65,605
down €65,605 (-86.5%), from €75,868 to €10,263
of which Other amounts receivable: -€49,524
- Intangible fixed assets +€42,857
new in 2025: €42,857
- Tangible fixed assets +€8,308
up €8,308 (+130.6%), from €6,363 to €14,671
- Cash +€3,356
up €3,356 (+82.2%), from €4,085 to €7,441
mainly Receivables within one year (+€65,605) and Net result for the year (+€20,090)
- Tax, wage and social debts -€22,639
down €22,639 (-41.7%), from €54,255 to €31,616
of which Remuneration and social security: -€11,643
- Profit (loss) carried forward +€20,090
up €20,090 (+338.3%), from €5,939 to €26,029
- Other debts -€17,090
down €17,090 (-81.4%), from €21,000 to €3,910
- Trade debts +€8,555
up €8,555 (+403.2%), from €2,122 to €10,677
- Staff costs -€21,689
down €21,689 (-42.4%), from €51,112 to €29,423
- Gross operating margin -€16,988
down €16,988 (-19.7%), from €86,198 to €69,210
- Depreciation +€10,195
up €10,195 (+1888.0%), from €540 to €10,735
- Financial income -€2,392
no longer reported in 2025 (was €2,392)
- Taxes -€1,952
down €1,952 (-24.0%), from €8,133 to €6,181
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 | €86,316 | €75,232 | -€11,084 | -12.8% |
| Fixed assets | 21/28 | €6,363 | €57,528 | +€51,165 | +804.1% |
| Intangible fixed assets | 21 | - | €42,857 | +€42,857 | |
| Tangible fixed assets | 22/27 | €6,363 | €14,671 | +€8,308 | +130.6% |
| Plant, machinery and equipment | 23 | €6,363 | €14,671 | +€8,308 | +130.6% |
| Current assets | 29/58 | €79,953 | €17,704 | -€62,249 | -77.9% |
| Amounts receivable within one year | 40/41 | €75,868 | €10,263 | -€65,605 | -86.5% |
| Trade receivables | 40 | €16,563 | €482 | -€16,081 | -97.1% |
| Other amounts receivable | 41 | €59,305 | €9,781 | -€49,524 | -83.5% |
| Cash at bank and in hand | 54/58 | €4,085 | €7,441 | +€3,356 | +82.2% |
| Total equity and liabilities | 10/49 | €86,316 | €75,232 | -€11,084 | -12.8% |
| Equity | 10/15 | €8,939 | €29,029 | +€20,090 | +224.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,939 | €26,029 | +€20,090 | +338.3% |
| Amounts payable | 17/49 | €77,377 | €46,203 | -€31,174 | -40.3% |
| Amounts payable within one year | 42/48 | €77,377 | €46,203 | -€31,174 | -40.3% |
| Trade debts | 44 | €2,122 | €10,677 | +€8,555 | +403.2% |
| Suppliers | 440/4 | €2,122 | €10,677 | +€8,555 | +403.2% |
| Taxes, remuneration and social security | 45 | €54,255 | €31,616 | -€22,639 | -41.7% |
| Taxes | 450/3 | €42,612 | €31,616 | -€10,996 | -25.8% |
| Remuneration and social security | 454/9 | €11,643 | - | -€11,643 | |
| Other amounts payable | 47/48 | €21,000 | €3,910 | -€17,090 | -81.4% |
| Remuneration, social security and pensions | 62 | €51,112 | €29,423 | -€21,689 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €10,735 | +€10,195 | +1888.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Non-recurring operating charges | 66A | €500 | €117 | -€383 | -76.6% |
| Gross operating margin | 9900 | €86,198 | €69,210 | -€16,988 | -19.7% |
| Operating profit (loss) | 9901 | €33,659 | €28,535 | -€5,124 | -15.2% |
| Financial income | 75/76B | €2,392 | - | -€2,392 | |
| Recurring financial income | 75 | €2,392 | - | -€2,392 | |
| Financial charges | 65/66B | €1,421 | €2,264 | +€843 | +59.3% |
| Recurring financial charges | 65 | €1,421 | €2,264 | +€843 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €34,630 | €26,271 | -€8,359 | -24.1% |
| Income taxes | 67/77 | €8,133 | €6,181 | -€1,952 | -24.0% |
| Profit (loss) for the period | 9904 | €26,497 | €20,090 | -€6,407 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,497 | €20,090 | -€6,407 | -24.2% |
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 11 October 2026 via checked.be.