OSCARE: what changed
Two fiscal 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.
OSCARE
Largest movements
- Receivables within one year -€283,617
down €283,617 (-79.5%), from €356,581 to €72,964
- Cash -€211,410
down €211,410 (-77.9%), from €271,368 to €59,959
mainly Net result for the year (-€381,624) and Trade debts (-€121,336)
- Tangible fixed assets -€32,417
down €32,417 (-6.4%), from €506,253 to €473,836
of which Land and buildings: -€21,605
- Reserves -€312,000
down €312,000 (-31.6%), from €987,000 to €675,000
- Trade debts -€121,336
down €121,336 (-31.4%), from €386,542 to €265,206
- Profit (loss) carried forward -€69,624
down €69,624 (-98.2%), from €70,916 to €1,293
- Gross operating margin -€531,577
down €531,577 (-95.9%), from €554,570 to €22,993
- Staff costs -€20,477
down €20,477 (-5.3%), from €383,279 to €362,802
- Financial income -€14,369
down €14,369 (-53.4%), from €26,885 to €12,516
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.
Cash bridge derived
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 | €1,523,900 | €1,009,723 | -€514,177 | -33.7% |
| Fixed assets | 21/28 | €506,253 | €473,836 | -€32,417 | -6.4% |
| Tangible fixed assets | 22/27 | €506,253 | €473,836 | -€32,417 | -6.4% |
| Land and buildings | 22 | €482,368 | €460,763 | -€21,605 | -4.5% |
| Plant, machinery and equipment | 23 | €23,885 | €13,073 | -€10,811 | -45.3% |
| Current assets | 29/58 | €1,017,647 | €535,887 | -€481,760 | -47.3% |
| Stocks and contracts in progress | 3 | €3,089 | €2,229 | -€860 | -27.8% |
| Stocks | 30/36 | €3,089 | €2,229 | -€860 | -27.8% |
| Amounts receivable within one year | 40/41 | €356,581 | €72,964 | -€283,617 | -79.5% |
| Trade receivables | 40 | €356,581 | €72,964 | -€283,617 | -79.5% |
| Current investments | 50/53 | €386,608 | €393,043 | +€6,435 | +1.7% |
| Cash at bank and in hand | 54/58 | €271,368 | €59,959 | -€211,410 | -77.9% |
| Deferred charges and accrued income | 490/1 | - | €7,692 | +€7,692 | |
| Total equity and liabilities | 10/49 | €1,523,900 | €1,009,723 | -€514,177 | -33.7% |
| Equity | 10/15 | €1,057,916 | €676,293 | -€381,624 | -36.1% |
| Reserves | 13 | €987,000 | €675,000 | -€312,000 | -31.6% |
| Profit (loss) carried forward | 14 | €70,916 | €1,293 | -€69,624 | -98.2% |
| Amounts payable | 17/49 | €465,984 | €333,431 | -€132,553 | -28.4% |
| Amounts payable within one year | 42/48 | €465,919 | €333,366 | -€132,553 | -28.4% |
| Trade debts | 44 | €386,542 | €265,206 | -€121,336 | -31.4% |
| Suppliers | 440/4 | €386,542 | €265,206 | -€121,336 | -31.4% |
| Taxes, remuneration and social security | 45 | €79,177 | €67,960 | -€11,217 | -14.2% |
| Taxes | 450/3 | €108 | - | -€108 | |
| Remuneration and social security | 454/9 | €79,069 | €67,960 | -€11,110 | -14.1% |
| Accrued charges and deferred income | 492/3 | €65 | €65 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €383,279 | €362,802 | -€20,477 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,051 | €32,417 | +€366 | +1.1% |
| Other operating charges | 640/8 | €16,583 | €18,816 | +€2,232 | +13.5% |
| Gross operating margin | 9900 | €554,570 | €22,993 | -€531,577 | -95.9% |
| Operating profit (loss) | 9901 | €122,656 | -€391,041 | -€513,697 | |
| Financial income | 75/76B | €26,885 | €12,516 | -€14,369 | -53.4% |
| Recurring financial income | 75 | €26,885 | €12,516 | -€14,369 | -53.4% |
| Financial charges | 65/66B | €1,640 | €1,615 | -€25 | -1.5% |
| Recurring financial charges | 65 | €1,640 | €1,615 | -€25 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €147,902 | -€380,140 | -€528,042 | |
| Income taxes | 67/77 | €588 | €1,484 | +€896 | +152.6% |
| Profit (loss) for the period | 9904 | €147,314 | -€381,624 | -€528,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €147,314 | -€381,624 | -€528,938 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.