Oscafi: 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.
Oscafi
Largest movements
- Receivables within one year +€2,505
up €2,505 (+503.1%), from €498 to €3,003
of which Trade receivables: +€1,493
- Cash +€803
up €803 (+12.9%), from €6,201 to €7,004
mainly Trade debts (+€5,972) and Other debts (+€4,955)
- Tangible fixed assets -€586
down €586 (-100.0%), from €586 to €0
- Formation expenses -€277
down €277 (-47.5%), from €584 to €307
- Profit (loss) carried forward -€8,483
down €8,483, from €4,043 to -€4,440
- Trade debts +€5,972
up €5,972 (+165.9%), from €3,600 to €9,572
- Other debts +€4,955
new in 2024: €4,955
- Gross operating margin -€5,552
down €5,552 (-314.7%), from -€1,764 to -€7,316
- Other operating charges -€2,172
down €2,172 (-88.9%), from €2,444 to €272
- Depreciation -€442
down €442 (-33.9%), from €1,304 to €862
- Financial income +€78
new in 2024: €78
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,643 | €15,088 | +€2,445 | +19.3% |
| Formation expenses | 20 | €584 | €307 | -€277 | -47.5% |
| Fixed assets | 21/28 | €586 | €0 | -€586 | -100.0% |
| Tangible fixed assets | 22/27 | €586 | €0 | -€586 | -100.0% |
| Furniture and vehicles | 24 | €586 | €0 | -€586 | -100.0% |
| Current assets | 29/58 | €11,473 | €14,781 | +€3,308 | +28.8% |
| Stocks and contracts in progress | 3 | €4,774 | €4,774 | -€0 | 0.0% |
| Stocks | 30/36 | €4,774 | €4,774 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €498 | €3,003 | +€2,505 | +503.1% |
| Trade receivables | 40 | €180 | €1,673 | +€1,493 | +829.4% |
| Other amounts receivable | 41 | €318 | €1,331 | +€1,013 | +318.4% |
| Cash at bank and in hand | 54/58 | €6,201 | €7,004 | +€803 | +12.9% |
| Total equity and liabilities | 10/49 | €12,643 | €15,088 | +€2,445 | +19.3% |
| Equity | 10/15 | €9,043 | €560 | -€8,483 | -93.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,043 | -€4,440 | -€8,483 | |
| Amounts payable | 17/49 | €3,600 | €14,528 | +€10,928 | +303.5% |
| Amounts payable within one year | 42/48 | €3,600 | €14,528 | +€10,928 | +303.5% |
| Trade debts | 44 | €3,600 | €9,572 | +€5,972 | +165.9% |
| Suppliers | 440/4 | €3,600 | €9,572 | +€5,972 | +165.9% |
| Other amounts payable | 47/48 | - | €4,955 | +€4,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,304 | €862 | -€442 | -33.9% |
| Other operating charges | 640/8 | €2,444 | €272 | -€2,172 | -88.9% |
| Gross operating margin | 9900 | -€1,764 | -€7,316 | -€5,552 | -314.7% |
| Operating profit (loss) | 9901 | -€5,512 | -€8,450 | -€2,938 | -53.3% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €110 | €110 | +€0 | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,622 | -€8,482 | -€2,860 | -50.9% |
| Profit (loss) for the period | 9904 | -€5,622 | -€8,482 | -€2,860 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,622 | -€8,482 | -€2,860 | -50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.