Oscarrido: 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.
Oscarrido
Largest movements
- Tangible fixed assets -€10,243
down €10,243 (-24.3%), from €42,131 to €31,888
- Cash +€9,905
up €9,905 (+21.2%), from €46,613 to €56,518
mainly Depreciation (+€11,448) and Net result for the year (+€6,211)
- Receivables within one year -€5,250
down €5,250 (-52.2%), from €10,059 to €4,808
of which Trade receivables: -€9,509
- Reserves +€6,211
up €6,211 (+8.8%), from €70,577 to €76,787
- Current portion of long-term debt -€5,760
down €5,760 (-24.8%), from €23,204 to €17,444
- Tax, wage and social debts -€4,013
down €4,013 (-73.1%), from €5,487 to €1,474
- Other debts -€1,145
no longer reported in 2025 (was €1,145)
- Gross operating margin -€94,149
down €94,149 (-80.0%), from €117,685 to €23,536
- Taxes -€23,885
down €23,885 (-88.2%), from €27,067 to €3,182
- Depreciation -€3,177
down €3,177 (-21.7%), from €14,625 to €11,448
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 | €104,834 | €99,245 | -€5,589 | -5.3% |
| Fixed assets | 21/28 | €42,132 | €31,889 | -€10,243 | -24.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €42,131 | €31,888 | -€10,243 | -24.3% |
| Furniture and vehicles | 24 | €42,131 | €31,888 | -€10,243 | -24.3% |
| Current assets | 29/58 | €62,701 | €67,355 | +€4,654 | +7.4% |
| Amounts receivable after more than one year | 29 | €6,029 | €6,029 | = | 0.0% |
| Other amounts receivable | 291 | €6,029 | €6,029 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,059 | €4,808 | -€5,250 | -52.2% |
| Trade receivables | 40 | €10,044 | €535 | -€9,509 | -94.7% |
| Other amounts receivable | 41 | €15 | €4,273 | +€4,259 | +28774.0% |
| Cash at bank and in hand | 54/58 | €46,613 | €56,518 | +€9,905 | +21.2% |
| Total equity and liabilities | 10/49 | €104,834 | €99,245 | -€5,589 | -5.3% |
| Equity | 10/15 | €73,577 | €79,787 | +€6,211 | +8.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,577 | €76,787 | +€6,211 | +8.8% |
| Distributable reserves | 133 | €70,577 | €76,787 | +€6,211 | +8.8% |
| Amounts payable | 17/49 | €31,257 | €19,458 | -€11,800 | -37.7% |
| Amounts payable within one year | 42/48 | €31,257 | €19,458 | -€11,800 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €23,204 | €17,444 | -€5,760 | -24.8% |
| Trade debts | 44 | €1,421 | €540 | -€881 | -62.0% |
| Suppliers | 440/4 | €1,421 | €540 | -€881 | -62.0% |
| Taxes, remuneration and social security | 45 | €5,487 | €1,474 | -€4,013 | -73.1% |
| Taxes | 450/3 | €5,487 | €1,474 | -€4,013 | -73.1% |
| Other amounts payable | 47/48 | €1,145 | - | -€1,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,625 | €11,448 | -€3,177 | -21.7% |
| Other operating charges | 640/8 | €2,333 | €1,542 | -€791 | -33.9% |
| Gross operating margin | 9900 | €117,685 | €23,536 | -€94,149 | -80.0% |
| Operating profit (loss) | 9901 | €100,727 | €10,546 | -€90,181 | -89.5% |
| Financial income | 75/76B | €0 | €41 | +€41 | +22700.0% |
| Recurring financial income | 75 | €0 | €41 | +€41 | +22700.0% |
| Financial charges | 65/66B | €2,234 | €1,194 | -€1,040 | -46.5% |
| Recurring financial charges | 65 | €2,234 | €1,194 | -€1,040 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €98,494 | €9,393 | -€89,101 | -90.5% |
| Income taxes | 67/77 | €27,067 | €3,182 | -€23,885 | -88.2% |
| Profit (loss) for the period | 9904 | €71,427 | €6,211 | -€65,216 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,427 | €6,211 | -€65,216 | -91.3% |
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 7 October 2026 via checked.be.