OSCARR: 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.
OSCARR
Largest movements
- Tangible fixed assets +€33,970
up €33,970 (+60.7%), from €55,945 to €89,915
of which Furniture and vehicles: +€32,622
- Cash +€32,534
up €32,534 (+231.7%), from €14,044 to €46,578
mainly Debts after one year (+€47,821) and Current portion of long-term debt (+€10,596)
- Deferred charges and accrued income +€2,703
up €2,703 (+273.4%), from €988 to €3,691
- Receivables within one year +€2,012
up €2,012 (+25.6%), from €7,865 to €9,877
of which Trade receivables: +€2,848
- Debts after one year +€47,821
up €47,821 (+142.0%), from €33,683 to €81,504
- Current portion of long-term debt +€10,596
up €10,596 (+47.1%), from €22,491 to €33,088
- Reserves +€10,000
new in 2025: €10,000
- Trade debts +€5,240
up €5,240 (+504.8%), from €1,038 to €6,279
- Other debts -€2,168
down €2,168 (-32.0%), from €6,778 to €4,610
- Depreciation -€14,155
down €14,155 (-74.2%), from €19,073 to €4,918
- Gross operating margin +€3,428
up €3,428 (+10.9%), from €31,370 to €34,798
- Taxes +€2,949
up €2,949 (+543.6%), from €543 to €3,492
- Financial income +€784
up €784 (+1189.6%), from €66 to €850
- Financial charges +€423
up €423 (+20.0%), from €2,120 to €2,543
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 | €78,843 | €150,062 | +€71,218 | +90.3% |
| Fixed assets | 21/28 | €55,945 | €89,915 | +€33,970 | +60.7% |
| Tangible fixed assets | 22/27 | €55,945 | €89,915 | +€33,970 | +60.7% |
| Plant, machinery and equipment | 23 | €1,973 | €3,321 | +€1,348 | +68.3% |
| Furniture and vehicles | 24 | €52,881 | €85,503 | +€32,622 | +61.7% |
| Other tangible fixed assets | 26 | €1,091 | €1,091 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €22,898 | €60,147 | +€37,249 | +162.7% |
| Amounts receivable within one year | 40/41 | €7,865 | €9,877 | +€2,012 | +25.6% |
| Trade receivables | 40 | €7,029 | €9,877 | +€2,848 | +40.5% |
| Other amounts receivable | 41 | €836 | €0 | -€836 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,044 | €46,578 | +€32,534 | +231.7% |
| Deferred charges and accrued income | 490/1 | €988 | €3,691 | +€2,703 | +273.4% |
| Total equity and liabilities | 10/49 | €78,843 | €150,062 | +€71,218 | +90.3% |
| Equity | 10/15 | €6,903 | €15,300 | +€8,398 | +121.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €1,903 | €300 | -€1,602 | -84.2% |
| Amounts payable | 17/49 | €71,941 | €134,761 | +€62,821 | +87.3% |
| Amounts payable after more than one year | 17 | €33,683 | €81,504 | +€47,821 | +142.0% |
| Financial debts | 170/4 | €33,683 | €81,504 | +€47,821 | +142.0% |
| Amounts payable within one year | 42/48 | €38,152 | €53,258 | +€15,106 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €22,491 | €33,088 | +€10,596 | +47.1% |
| Trade debts | 44 | €1,038 | €6,279 | +€5,240 | +504.8% |
| Suppliers | 440/4 | €1,038 | €6,279 | +€5,240 | +504.8% |
| Taxes, remuneration and social security | 45 | €7,844 | €9,281 | +€1,437 | +18.3% |
| Taxes | 450/3 | €7,844 | €9,281 | +€1,437 | +18.3% |
| Other amounts payable | 47/48 | €6,778 | €4,610 | -€2,168 | -32.0% |
| Accrued charges and deferred income | 492/3 | €106 | €0 | -€106 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,073 | €4,918 | -€14,155 | -74.2% |
| Other operating charges | 640/8 | €2,529 | €2,463 | -€66 | -2.6% |
| Non-recurring operating charges | 66A | €3,093 | €13,835 | +€10,742 | +347.3% |
| Gross operating margin | 9900 | €31,370 | €34,798 | +€3,428 | +10.9% |
| Operating profit (loss) | 9901 | €6,675 | €13,582 | +€6,908 | +103.5% |
| Financial income | 75/76B | €66 | €850 | +€784 | +1189.6% |
| Recurring financial income | 75 | €66 | €850 | +€784 | +1189.6% |
| Financial charges | 65/66B | €2,120 | €2,543 | +€423 | +20.0% |
| Recurring financial charges | 65 | €2,120 | €2,543 | +€423 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €4,621 | €11,890 | +€7,269 | +157.3% |
| Income taxes | 67/77 | €543 | €3,492 | +€2,949 | +543.6% |
| Profit (loss) for the period | 9904 | €4,078 | €8,398 | +€4,319 | +105.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,078 | €8,398 | +€4,319 | +105.9% |
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 11 October 2026 via checked.be.