OSCAR RIERA: 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 RIERA
Largest movements
- Cash +€14,091
up €14,091 (+152%), from €9,252 to €23,343
mainly Depreciation (+€21,421) and Trade debts (+€18,608)
- Tangible fixed assets -€10,302
down €10,302 (-37.7%), from €27,349 to €17,048
of which Leasing and similar rights: -€7,398
- Receivables within one year +€10,021
up €10,021 (+29.5%), from €33,947 to €43,968
of which Other amounts receivable: +€5,109
- Intangible fixed assets -€10,000
down €10,000 (-14.0%), from €71,260 to €61,260
- Trade debts +€18,608
up €18,608 (+61.4%), from €30,320 to €48,928
- Other debts -€9,231
down €9,231 (-15.8%), from €58,321 to €49,090
- Debts after one year -€6,734
down €6,734 (-51.8%), from €12,993 to €6,259
- Tax, wage and social debts -€5,053
down €5,053 (-70.1%), from €7,208 to €2,156
of which Remuneration and social security: -€3,309
- Advances received +€4,081
up €4,081 (+797%), from €512 to €4,593
- Staff costs -€7,419
down €7,419 (-8.6%), from €85,943 to €78,525
- Gross operating margin -€6,614
down €6,614 (-5.9%), from €112,926 to €106,313
- Other operating charges +€1,470
up €1,470 (+409%), from €359 to €1,829
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 | €141,809 | €146,314 | +€4,504 | +3.2% |
| Fixed assets | 21/28 | €98,610 | €78,308 | -€20,302 | -20.6% |
| Intangible fixed assets | 21 | €71,260 | €61,260 | -€10,000 | -14.0% |
| Tangible fixed assets | 22/27 | €27,349 | €17,048 | -€10,302 | -37.7% |
| Furniture and vehicles | 24 | €7,932 | €5,028 | -€2,904 | -36.6% |
| Leasing and similar rights | 25 | €19,417 | €12,019 | -€7,398 | -38.1% |
| Current assets | 29/58 | €43,200 | €68,006 | +€24,806 | +57.4% |
| Amounts receivable within one year | 40/41 | €33,947 | €43,968 | +€10,021 | +29.5% |
| Trade receivables | 40 | €33,947 | €38,859 | +€4,912 | +14.5% |
| Other amounts receivable | 41 | - | €5,109 | +€5,109 | |
| Cash at bank and in hand | 54/58 | €9,252 | €23,343 | +€14,091 | +152% |
| Deferred charges and accrued income | 490/1 | - | €694 | +€694 | |
| Total equity and liabilities | 10/49 | €141,809 | €146,314 | +€4,504 | +3.2% |
| Equity | 10/15 | €26,582 | €28,555 | +€1,973 | +7.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,582 | €24,555 | +€1,973 | +8.7% |
| Amounts payable | 17/49 | €115,227 | €117,759 | +€2,532 | +2.2% |
| Amounts payable after more than one year | 17 | €12,993 | €6,259 | -€6,734 | -51.8% |
| Financial debts | 170/4 | €12,993 | €6,259 | -€6,734 | -51.8% |
| Amounts payable within one year | 42/48 | €102,235 | €111,500 | +€9,266 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €5,873 | €6,734 | +€861 | +14.7% |
| Trade debts | 44 | €30,320 | €48,928 | +€18,608 | +61.4% |
| Suppliers | 440/4 | €30,320 | €48,928 | +€18,608 | +61.4% |
| Advances received on contracts in progress | 46 | €512 | €4,593 | +€4,081 | +797% |
| Taxes, remuneration and social security | 45 | €7,208 | €2,156 | -€5,053 | -70.1% |
| Taxes | 450/3 | €2,008 | €265 | -€1,743 | -86.8% |
| Remuneration and social security | 454/9 | €5,200 | €1,891 | -€3,309 | -63.6% |
| Other amounts payable | 47/48 | €58,321 | €49,090 | -€9,231 | -15.8% |
| Remuneration, social security and pensions | 62 | €85,943 | €78,525 | -€7,419 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,459 | €21,421 | -€1,039 | -4.6% |
| Other operating charges | 640/8 | €359 | €1,829 | +€1,470 | +409% |
| Gross operating margin | 9900 | €112,926 | €106,313 | -€6,614 | -5.9% |
| Operating profit (loss) | 9901 | €4,165 | €4,538 | +€373 | +9.0% |
| Financial charges | 65/66B | €1,551 | €2,300 | +€749 | +48.3% |
| Recurring financial charges | 65 | €1,551 | €2,300 | +€749 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €2,614 | €2,238 | -€376 | -14.4% |
| Income taxes | 67/77 | - | €265 | +€265 | |
| Profit (loss) for the period | 9904 | €2,614 | €1,973 | -€641 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,614 | €1,973 | -€641 | -24.5% |
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 30 October 2026 via checked.be.