OSCAR GIFT: 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 GIFT
Largest movements
- Receivables after one year -€156,430
down €156,430 (-78.2%), from €200,000 to €43,570
of which Trade receivables: -€200,000
- Receivables within one year -€103,824
down €103,824 (-75.6%), from €137,356 to €33,532
of which Other amounts receivable: -€102,971
- Cash +€24,000
new in 2025: €24,000
mainly Receivables after one year (+€156,430) and Receivables within one year (+€103,824)
- Tangible fixed assets -€22,026
down €22,026 (-18.0%), from €122,695 to €100,669
of which Land and buildings: -€18,636
- Debts after one year -€252,635
down €252,635 (-75.8%), from €333,198 to €80,563
- Short-term financial debts -€11,825
down €11,825 (-15.7%), from €75,443 to €63,618
- Profit (loss) carried forward +€11,033
up €11,033 (+378%), from €2,918 to €13,951
- Gross operating margin -€45,253
down €45,253 (-40.1%), from €112,867 to €67,614
- Staff costs -€20,606
down €20,606, from €19,866 to -€740
- Taxes -€8,916
down €8,916 (-51.0%), from €17,492 to €8,576
- Financial charges -€6,797
down €6,797 (-31.1%), from €21,825 to €15,028
- Financial income -€6,041
no longer reported in 2025 (was €6,041)
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 | €576,612 | €316,939 | -€259,673 | -45.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €236,389 | €214,363 | -€22,026 | -9.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €122,695 | €100,669 | -€22,026 | -18.0% |
| Land and buildings | 22 | €104,819 | €86,183 | -€18,636 | -17.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €17,876 | €14,486 | -€3,390 | -19.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €113,694 | €113,694 | +€0 | 0.0% |
| Current assets | 29/58 | €340,223 | €102,575 | -€237,648 | -69.9% |
| Amounts receivable after more than one year | 29 | €200,000 | €43,570 | -€156,430 | -78.2% |
| Trade receivables | 290 | €200,000 | - | -€200,000 | |
| Other amounts receivable | 291 | - | €43,570 | +€43,570 | |
| Amounts receivable within one year | 40/41 | €137,356 | €33,532 | -€103,824 | -75.6% |
| Trade receivables | 40 | €21,361 | €20,508 | -€853 | -4.0% |
| Other amounts receivable | 41 | €115,995 | €13,024 | -€102,971 | -88.8% |
| Cash at bank and in hand | 54/58 | - | €24,000 | +€24,000 | |
| Deferred charges and accrued income | 490/1 | €2,867 | €1,474 | -€1,393 | -48.6% |
| Total equity and liabilities | 10/49 | €576,612 | €316,939 | -€259,673 | -45.0% |
| Equity | 10/15 | €62,278 | €73,311 | +€11,033 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,760 | €40,760 | = | 0.0% |
| Distributable reserves | 133 | €40,760 | €40,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,918 | €13,951 | +€11,033 | +378% |
| Amounts payable | 17/49 | €514,334 | €243,627 | -€270,707 | -52.6% |
| Amounts payable after more than one year | 17 | €333,198 | €80,563 | -€252,635 | -75.8% |
| Financial debts | 170/4 | €333,198 | €80,563 | -€252,635 | -75.8% |
| Amounts payable within one year | 42/48 | €181,136 | €163,064 | -€18,072 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €22,756 | €20,635 | -€2,121 | -9.3% |
| Financial debts | 43 | €75,443 | €63,618 | -€11,825 | -15.7% |
| Credit institutions | 430/8 | €75,443 | €63,618 | -€11,825 | -15.7% |
| Trade debts | 44 | €42,114 | €40,058 | -€2,056 | -4.9% |
| Suppliers | 440/4 | €42,114 | €40,058 | -€2,056 | -4.9% |
| Taxes, remuneration and social security | 45 | €40,823 | €38,753 | -€2,070 | -5.1% |
| Taxes | 450/3 | €40,823 | €37,215 | -€3,608 | -8.8% |
| Remuneration and social security | 454/9 | - | €1,538 | +€1,538 | |
| Remuneration, social security and pensions | 62 | €19,866 | -€740 | -€20,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,959 | €26,497 | -€2,462 | -8.5% |
| Other operating charges | 640/8 | €3,658 | €7,218 | +€3,560 | +97.3% |
| Gross operating margin | 9900 | €112,867 | €67,614 | -€45,253 | -40.1% |
| Operating profit (loss) | 9901 | €60,384 | €34,638 | -€25,746 | -42.6% |
| Financial income | 75/76B | €6,041 | - | -€6,041 | |
| Recurring financial income | 75 | €6,041 | - | -€6,041 | |
| Financial charges | 65/66B | €21,825 | €15,028 | -€6,797 | -31.1% |
| Recurring financial charges | 65 | €21,825 | €15,028 | -€6,797 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €44,600 | €19,610 | -€24,990 | -56.0% |
| Income taxes | 67/77 | €17,492 | €8,576 | -€8,916 | -51.0% |
| Profit (loss) for the period | 9904 | €27,108 | €11,033 | -€16,075 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,108 | €11,033 | -€16,075 | -59.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.