OSCAAR: 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.
OSCAAR
Largest movements
- Cash -€195,032
down €195,032 (-77.8%), from €250,640 to €55,608
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€15,121)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Tangible fixed assets -€19,012
down €19,012 (-27.1%), from €70,046 to €51,034
of which Furniture and vehicles: -€15,592
- Reserves -€287,559
down €287,559 (-61.2%), from €469,818 to €182,259
- Debts after one year -€15,121
down €15,121 (-52.0%), from €29,082 to €13,961
- Tax, wage and social debts -€6,487
down €6,487 (-71.5%), from €9,068 to €2,581
of which Taxes: -€6,487
- Gross operating margin -€712,172
down €712,172 (-95.7%), from €744,022 to €31,850
- Taxes -€145,593
down €145,593 (-97.6%), from €149,203 to €3,610
- Staff costs -€114,727
down €114,727 (-100.0%), from €114,727 to €0
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 | €526,425 | €214,966 | -€311,459 | -59.2% |
| Fixed assets | 21/28 | €70,046 | €51,034 | -€19,012 | -27.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €70,046 | €51,034 | -€19,012 | -27.1% |
| Land and buildings | 22 | €19,741 | €16,716 | -€3,025 | -15.3% |
| Plant, machinery and equipment | 23 | €2,163 | €1,768 | -€396 | -18.3% |
| Furniture and vehicles | 24 | €48,142 | €32,550 | -€15,592 | -32.4% |
| Current assets | 29/58 | €456,379 | €163,932 | -€292,447 | -64.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,085 | €7,853 | +€2,767 | +54.4% |
| Trade receivables | 40 | €5,085 | €4,908 | -€177 | -3.5% |
| Other amounts receivable | 41 | - | €2,945 | +€2,945 | |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €250,640 | €55,608 | -€195,032 | -77.8% |
| Deferred charges and accrued income | 490/1 | €654 | €472 | -€182 | -27.8% |
| Total equity and liabilities | 10/49 | €526,425 | €214,966 | -€311,459 | -59.2% |
| Equity | 10/15 | €470,818 | €183,259 | -€287,559 | -61.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €469,818 | €182,259 | -€287,559 | -61.2% |
| Distributable reserves | 133 | €469,818 | €182,259 | -€287,559 | -61.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,607 | €31,708 | -€23,899 | -43.0% |
| Amounts payable after more than one year | 17 | €29,082 | €13,961 | -€15,121 | -52.0% |
| Financial debts | 170/4 | €29,082 | €13,961 | -€15,121 | -52.0% |
| Amounts payable within one year | 42/48 | €26,525 | €17,747 | -€8,778 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €15,009 | €15,121 | +€113 | +0.7% |
| Trade debts | 44 | €2,199 | €45 | -€2,153 | -97.9% |
| Suppliers | 440/4 | €2,199 | €45 | -€2,153 | -97.9% |
| Taxes, remuneration and social security | 45 | €9,068 | €2,581 | -€6,487 | -71.5% |
| Taxes | 450/3 | €9,068 | €2,581 | -€6,487 | -71.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €250 | €0 | -€250 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €350,555 | €0 | -€350,555 | -100.0% |
| Remuneration, social security and pensions | 62 | €114,727 | €0 | -€114,727 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,012 | €19,012 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,199 | €1,619 | -€580 | -26.4% |
| Gross operating margin | 9900 | €744,022 | €31,850 | -€712,172 | -95.7% |
| Operating profit (loss) | 9901 | €608,083 | €11,219 | -€596,864 | -98.2% |
| Financial income | 75/76B | €8,373 | €5,182 | -€3,191 | -38.1% |
| Recurring financial income | 75 | €8,373 | €5,182 | -€3,191 | -38.1% |
| Financial charges | 65/66B | €6,211 | €351 | -€5,861 | -94.4% |
| Recurring financial charges | 65 | €6,211 | €351 | -€5,861 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €610,245 | €16,051 | -€594,194 | -97.4% |
| Income taxes | 67/77 | €149,203 | €3,610 | -€145,593 | -97.6% |
| Profit (loss) for the period | 9904 | €461,042 | €12,441 | -€448,601 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €461,042 | €12,441 | -€448,601 | -97.3% |
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.