OSCAR & OMER: 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 & OMER
Largest movements
- Tangible fixed assets -€22,699
down €22,699 (-13.2%), from €172,285 to €149,586
of which Plant, machinery and equipment: -€17,301
- Stocks and contracts -€16,908
down €16,908 (-47.8%), from €35,409 to €18,501
- Intangible fixed assets -€7,500
down €7,500 (-13.1%), from €57,288 to €49,788
- Cash +€5,996
up €5,996 (+19.4%), from €30,917 to €36,913
mainly Depreciation (+€30,199) and Trade debts (+€22,359)
- Debts after one year -€63,523
down €63,523 (-38.8%), from €163,882 to €100,359
- Trade debts +€22,359
up €22,359 (+34.0%), from €65,709 to €88,068
- Profit (loss) carried forward +€9,989
up €9,989, from -€9,989 to €0
- Current portion of long-term debt -€4,727
down €4,727 (-6.9%), from €68,250 to €63,523
- Gross operating margin -€111,653
down €111,653 (-26.3%), from €424,195 to €312,542
- Staff costs -€46,339
down €46,339 (-16.3%), from €283,962 to €237,623
- Other operating charges -€12,017
down €12,017 (-48.0%), from €25,017 to €13,000
- Financial charges -€5,523
down €5,523 (-25.2%), from €21,924 to €16,400
- Taxes +€4,284
up €4,284, from €0 to €4,284
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 | €359,667 | €320,696 | -€38,971 | -10.8% |
| Fixed assets | 21/28 | €233,323 | €203,124 | -€30,199 | -12.9% |
| Intangible fixed assets | 21 | €57,288 | €49,788 | -€7,500 | -13.1% |
| Tangible fixed assets | 22/27 | €172,285 | €149,586 | -€22,699 | -13.2% |
| Plant, machinery and equipment | 23 | €130,864 | €113,564 | -€17,301 | -13.2% |
| Furniture and vehicles | 24 | €31,046 | €26,981 | -€4,064 | -13.1% |
| Other tangible fixed assets | 26 | €10,375 | €9,042 | -€1,334 | -12.9% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €126,343 | €117,572 | -€8,772 | -6.9% |
| Stocks and contracts in progress | 3 | €35,409 | €18,501 | -€16,908 | -47.8% |
| Stocks | 30/36 | €35,409 | €18,501 | -€16,908 | -47.8% |
| Amounts receivable within one year | 40/41 | €19,676 | €21,261 | +€1,585 | +8.1% |
| Trade receivables | 40 | €8,465 | €2,135 | -€6,330 | -74.8% |
| Other amounts receivable | 41 | €11,210 | €19,126 | +€7,916 | +70.6% |
| Current investments | 50/53 | €30,320 | €30,508 | +€188 | +0.6% |
| Cash at bank and in hand | 54/58 | €30,917 | €36,913 | +€5,996 | +19.4% |
| Deferred charges and accrued income | 490/1 | €10,022 | €10,389 | +€367 | +3.7% |
| Total equity and liabilities | 10/49 | €359,667 | €320,696 | -€38,971 | -10.8% |
| Equity | 10/15 | €10,011 | €21,882 | +€11,871 | +119% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €1,882 | +€1,882 | |
| Distributable reserves | 133 | - | €1,882 | +€1,882 | |
| Profit (loss) carried forward | 14 | -€9,989 | €0 | +€9,989 | |
| Amounts payable | 17/49 | €349,656 | €298,814 | -€50,842 | -14.5% |
| Amounts payable after more than one year | 17 | €163,882 | €100,359 | -€63,523 | -38.8% |
| Financial debts | 170/4 | €163,882 | €100,359 | -€63,523 | -38.8% |
| Amounts payable within one year | 42/48 | €185,773 | €198,455 | +€12,681 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €68,250 | €63,523 | -€4,727 | -6.9% |
| Trade debts | 44 | €65,709 | €88,068 | +€22,359 | +34.0% |
| Suppliers | 440/4 | €65,709 | €88,068 | +€22,359 | +34.0% |
| Advances received on contracts in progress | 46 | €11,750 | €11,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €38,612 | €35,114 | -€3,498 | -9.1% |
| Taxes | 450/3 | €7,808 | €13,500 | +€5,692 | +72.9% |
| Remuneration and social security | 454/9 | €30,803 | €21,614 | -€9,190 | -29.8% |
| Other amounts payable | 47/48 | €1,452 | €0 | -€1,452 | -100% |
| Non-recurring operating income | 76A | €14,649 | €5,446 | -€9,203 | -62.8% |
| Remuneration, social security and pensions | 62 | €283,962 | €237,623 | -€46,339 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,199 | €30,199 | -€0 | 0.0% |
| Other operating charges | 640/8 | €25,017 | €13,000 | -€12,017 | -48.0% |
| Gross operating margin | 9900 | €424,195 | €312,542 | -€111,653 | -26.3% |
| Operating profit (loss) | 9901 | €85,017 | €31,720 | -€53,298 | -62.7% |
| Financial income | 75/76B | €214 | €836 | +€622 | +291% |
| Recurring financial income | 75 | €214 | €836 | +€622 | +291% |
| Financial charges | 65/66B | €21,924 | €16,400 | -€5,523 | -25.2% |
| Recurring financial charges | 65 | €21,924 | €16,400 | -€5,523 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €63,308 | €16,156 | -€47,152 | -74.5% |
| Income taxes | 67/77 | €0 | €4,284 | +€4,284 | |
| Profit (loss) for the period | 9904 | €63,308 | €11,871 | -€51,436 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,308 | €11,871 | -€51,436 | -81.2% |
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 27 October 2026 via checked.be.