Oscar & Bernard: 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.
Oscar & Bernard
Largest movements
- Tangible fixed assets -€11,242
down €11,242 (-26.3%), from €42,707 to €31,465
of which Leasing and similar rights: -€7,263
- Cash -€1,060
down €1,060 (-17.4%), from €6,084 to €5,024
mainly Debts after one year (-€19,088) and Current portion of long-term debt (-€10,431)
- Profit (loss) carried forward +€20,409
up €20,409 (+35.8%), from -€56,991 to -€36,581
- Debts after one year -€19,088
down €19,088 (-35.2%), from €54,212 to €35,124
- Current portion of long-term debt -€10,431
no longer reported in 2025 (was €10,431)
- Tax, wage and social debts -€1,649
down €1,649 (-38.5%), from €4,284 to €2,636
- Other debts -€1,641
no longer reported in 2025 (was €1,641)
- Gross operating margin +€15,860
up €15,860 (+76.9%), from €20,623 to €36,483
- Financial charges -€1,131
down €1,131 (-51.1%), from €2,211 to €1,081
- Financial income +€366
up €366 (+3,678%), from €10 to €376
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.
Derived cash bridge
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 | €54,192 | €41,849 | -€12,343 | -22.8% |
| Fixed assets | 21/28 | €42,707 | €31,465 | -€11,242 | -26.3% |
| Tangible fixed assets | 22/27 | €42,707 | €31,465 | -€11,242 | -26.3% |
| Plant, machinery and equipment | 23 | €623 | €3,244 | +€2,621 | +420% |
| Furniture and vehicles | 24 | €232 | €38 | -€194 | -83.5% |
| Leasing and similar rights | 25 | €9,079 | €1,816 | -€7,263 | -80.0% |
| Other tangible fixed assets | 26 | €32,772 | €26,367 | -€6,405 | -19.5% |
| Current assets | 29/58 | €11,485 | €10,384 | -€1,101 | -9.6% |
| Amounts receivable within one year | 40/41 | €5,401 | €5,360 | -€41 | -0.8% |
| Trade receivables | 40 | €5,103 | €5,200 | +€97 | +1.9% |
| Other amounts receivable | 41 | €298 | €160 | -€138 | -46.4% |
| Cash at bank and in hand | 54/58 | €6,084 | €5,024 | -€1,060 | -17.4% |
| Total equity and liabilities | 10/49 | €54,192 | €41,849 | -€12,343 | -22.8% |
| Equity | 10/15 | -€20,833 | -€424 | +€20,409 | +98.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €11,157 | €11,157 | = | 0.0% |
| Distributable reserves | 133 | €11,157 | €11,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,991 | -€36,581 | +€20,409 | +35.8% |
| Amounts payable | 17/49 | €75,025 | €42,273 | -€32,753 | -43.7% |
| Amounts payable after more than one year | 17 | €54,212 | €35,124 | -€19,088 | -35.2% |
| Other amounts payable | 178/9 | €54,212 | €35,124 | -€19,088 | -35.2% |
| Amounts payable within one year | 42/48 | €20,813 | €7,149 | -€13,664 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €10,431 | - | -€10,431 | |
| Trade debts | 44 | €4,457 | €4,513 | +€56 | +1.3% |
| Suppliers | 440/4 | €4,457 | €4,513 | +€56 | +1.3% |
| Taxes, remuneration and social security | 45 | €4,284 | €2,636 | -€1,649 | -38.5% |
| Taxes | 450/3 | €4,284 | €2,636 | -€1,649 | -38.5% |
| Other amounts payable | 47/48 | €1,641 | - | -€1,641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,262 | €14,209 | -€53 | -0.4% |
| Other operating charges | 640/8 | €1,209 | €1,160 | -€49 | -4.0% |
| Gross operating margin | 9900 | €20,623 | €36,483 | +€15,860 | +76.9% |
| Operating profit (loss) | 9901 | €5,152 | €21,114 | +€15,962 | +310% |
| Financial income | 75/76B | €10 | €376 | +€366 | +3,678% |
| Recurring financial income | 75 | €10 | €376 | +€366 | +3,678% |
| Financial charges | 65/66B | €2,211 | €1,081 | -€1,131 | -51.1% |
| Recurring financial charges | 65 | €2,211 | €1,081 | -€1,131 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €2,950 | €20,409 | +€17,459 | +592% |
| Profit (loss) for the period | 9904 | €2,950 | €20,409 | +€17,459 | +592% |
| Profit (loss) for the period to be appropriated | 9905 | €2,950 | €20,409 | +€17,459 | +592% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.