OSCAR M & M: 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 M & M
Largest movements
- Tangible fixed assets -€15,491
down €15,491 (-5.3%), from €294,587 to €279,096
- Other debts -€21,313
down €21,313 (-14.0%), from €152,436 to €131,123
- Profit (loss) carried forward +€4,441
up €4,441 (+58.3%), from €7,622 to €12,063
- Gross operating margin +€456
up €456 (+2.0%), from €22,804 to €23,260
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,345 | €279,885 | -€15,460 | -5.2% |
| Fixed assets | 21/28 | €294,587 | €279,096 | -€15,491 | -5.3% |
| Tangible fixed assets | 22/27 | €294,587 | €279,096 | -€15,491 | -5.3% |
| Land and buildings | 22 | €294,587 | €279,096 | -€15,491 | -5.3% |
| Current assets | 29/58 | €758 | €790 | +€32 | +4.2% |
| Deferred charges and accrued income | 490/1 | €758 | €790 | +€32 | +4.2% |
| Total equity and liabilities | 10/49 | €295,345 | €279,885 | -€15,460 | -5.2% |
| Equity | 10/15 | €139,122 | €143,563 | +€4,441 | +3.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €66,500 | €66,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,622 | €12,063 | +€4,441 | +58.3% |
| Amounts payable | 17/49 | €156,223 | €136,323 | -€19,901 | -12.7% |
| Amounts payable within one year | 42/48 | €156,223 | €136,323 | -€19,901 | -12.7% |
| Trade debts | 44 | €1,098 | €2,060 | +€962 | +87.7% |
| Suppliers | 440/4 | €1,098 | €2,060 | +€962 | +87.7% |
| Taxes, remuneration and social security | 45 | €2,689 | €3,140 | +€450 | +16.7% |
| Taxes | 450/3 | €2,689 | €3,140 | +€450 | +16.7% |
| Other amounts payable | 47/48 | €152,436 | €131,123 | -€21,313 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,491 | €15,491 | = | 0.0% |
| Other operating charges | 640/8 | €1,588 | €1,636 | +€48 | +3.0% |
| Gross operating margin | 9900 | €22,804 | €23,260 | +€456 | +2.0% |
| Operating profit (loss) | 9901 | €5,724 | €6,132 | +€408 | +7.1% |
| Financial charges | 65/66B | €135 | €75 | -€60 | -44.4% |
| Recurring financial charges | 65 | €135 | €75 | -€60 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €5,589 | €6,057 | +€468 | +8.4% |
| Income taxes | 67/77 | €1,523 | €1,617 | +€93 | +6.1% |
| Profit (loss) for the period | 9904 | €4,066 | €4,441 | +€375 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,066 | €4,441 | +€375 | +9.2% |
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 31 October 2026 via checked.be.