Oscar Management: 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 Management
Largest movements
- Tangible fixed assets -€7,097
down €7,097 (-4.4%), from €161,214 to €154,117
of which Furniture and vehicles: -€14,422
- Debts after one year -€36,527
down €36,527 (-30.5%), from €119,866 to €83,340
- Short-term financial debts +€15,000
up €15,000 (+55.6%), from €27,000 to €42,000
- Reserves +€7,921
up €7,921 (+11.5%), from €68,672 to €76,593
of which Distributable reserves: +€7,921
- Tax, wage and social debts +€4,757
up €4,757 (+21.7%), from €21,949 to €26,705
of which Taxes: +€4,757
- Taxes +€4,281
up €4,281 (+53.2%), from €8,055 to €12,337
- Gross operating margin -€3,503
down €3,503 (-6.2%), from €56,781 to €53,278
- Depreciation -€2,972
down €2,972 (-11.0%), from €26,921 to €23,948
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 | €325,215 | €318,843 | -€6,372 | -2.0% |
| Fixed assets | 21/28 | €295,214 | €288,117 | -€7,097 | -2.4% |
| Tangible fixed assets | 22/27 | €161,214 | €154,117 | -€7,097 | -4.4% |
| Land and buildings | 22 | €123,715 | €130,452 | +€6,737 | +5.4% |
| Plant, machinery and equipment | 23 | €10,897 | €11,485 | +€588 | +5.4% |
| Furniture and vehicles | 24 | €26,602 | €12,180 | -€14,422 | -54.2% |
| Financial fixed assets | 28 | €134,000 | €134,000 | = | 0.0% |
| Current assets | 29/58 | €30,001 | €30,726 | +€725 | +2.4% |
| Amounts receivable within one year | 40/41 | €21,671 | €19,493 | -€2,178 | -10.1% |
| Trade receivables | 40 | €21,671 | €19,493 | -€2,178 | -10.1% |
| Cash at bank and in hand | 54/58 | €8,330 | €11,233 | +€2,903 | +34.9% |
| Total equity and liabilities | 10/49 | €325,215 | €318,843 | -€6,372 | -2.0% |
| Equity | 10/15 | €109,324 | €117,244 | +€7,921 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,672 | €76,593 | +€7,921 | +11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,812 | €74,733 | +€7,921 | +11.9% |
| Profit (loss) carried forward | 14 | €34,451 | €34,451 | = | 0.0% |
| Amounts payable | 17/49 | €215,891 | €201,598 | -€14,293 | -6.6% |
| Amounts payable after more than one year | 17 | €119,866 | €83,340 | -€36,527 | -30.5% |
| Financial debts | 170/4 | €119,866 | €83,340 | -€36,527 | -30.5% |
| Amounts payable within one year | 42/48 | €96,025 | €118,259 | +€22,234 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €37,706 | €37,027 | -€680 | -1.8% |
| Financial debts | 43 | €27,000 | €42,000 | +€15,000 | +55.6% |
| Other loans | 439 | €27,000 | €42,000 | +€15,000 | +55.6% |
| Trade debts | 44 | €1,383 | €3,162 | +€1,779 | +129% |
| Suppliers | 440/4 | €1,383 | €3,162 | +€1,779 | +129% |
| Taxes, remuneration and social security | 45 | €21,949 | €26,705 | +€4,757 | +21.7% |
| Taxes | 450/3 | €19,199 | €23,955 | +€4,757 | +24.8% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €7,987 | €9,365 | +€1,378 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,921 | €23,948 | -€2,972 | -11.0% |
| Other operating charges | 640/8 | €2,762 | €2,917 | +€155 | +5.6% |
| Gross operating margin | 9900 | €56,781 | €53,278 | -€3,503 | -6.2% |
| Operating profit (loss) | 9901 | €27,098 | €26,413 | -€686 | -2.5% |
| Financial income | 75/76B | €3 | €1 | -€2 | -75.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -75.0% |
| Financial charges | 65/66B | €6,313 | €6,156 | -€157 | -2.5% |
| Recurring financial charges | 65 | €6,313 | €6,156 | -€157 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €20,789 | €20,258 | -€531 | -2.6% |
| Income taxes | 67/77 | €8,055 | €12,337 | +€4,281 | +53.2% |
| Profit (loss) for the period | 9904 | €12,734 | €7,921 | -€4,813 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,734 | €7,921 | -€4,813 | -37.8% |
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 27 October 2026 via checked.be.