OSCART GROUP: 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.
OSCART GROUP
Largest movements
- Cash +€285,961
up €285,961 (+64.8%), from €441,126 to €727,087
mainly Depreciation (+€394,398) and Net result for the year (+€50,302)
- Tangible fixed assets -€217,377
down €217,377 (-22.0%), from €987,939 to €770,562
of which Furniture and vehicles: -€165,752
- Receivables within one year +€28,567
up €28,567 (+12.5%), from €229,449 to €258,016
of which Trade receivables: +€29,347
- Trade debts +€37,950
up €37,950 (+156%), from €24,265 to €62,216
- Other debts +€30,000
up €30,000, from €0 to €30,000
- Profit (loss) carried forward +€20,302
up €20,302 (+1.6%), from €1.3m to €1.3m
- Depreciation +€13,446
up €13,446 (+3.5%), from €380,951 to €394,398
- Staff costs -€7,361
down €7,361 (-3.2%), from €228,790 to €221,428
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 | €1,855,990 | €1,944,197 | +€88,207 | +4.8% |
| Fixed assets | 21/28 | €999,321 | €781,944 | -€217,377 | -21.8% |
| Tangible fixed assets | 22/27 | €987,939 | €770,562 | -€217,377 | -22.0% |
| Plant, machinery and equipment | 23 | €136,535 | €86,773 | -€49,763 | -36.4% |
| Furniture and vehicles | 24 | €838,969 | €673,217 | -€165,752 | -19.8% |
| Other tangible fixed assets | 26 | €12,436 | €10,572 | -€1,863 | -15.0% |
| Financial fixed assets | 28 | €11,382 | €11,382 | = | 0.0% |
| Current assets | 29/58 | €856,669 | €1,162,253 | +€305,584 | +35.7% |
| Stocks and contracts in progress | 3 | €171,151 | €169,512 | -€1,639 | -1.0% |
| Stocks | 30/36 | €171,151 | €169,512 | -€1,639 | -1.0% |
| Amounts receivable within one year | 40/41 | €229,449 | €258,016 | +€28,567 | +12.5% |
| Trade receivables | 40 | €228,626 | €257,973 | +€29,347 | +12.8% |
| Other amounts receivable | 41 | €822 | €43 | -€780 | -94.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €441,126 | €727,087 | +€285,961 | +64.8% |
| Deferred charges and accrued income | 490/1 | €14,943 | €7,638 | -€7,305 | -48.9% |
| Total equity and liabilities | 10/49 | €1,855,990 | €1,944,197 | +€88,207 | +4.8% |
| Equity | 10/15 | €1,779,803 | €1,800,105 | +€20,302 | +1.1% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €120,952 | €120,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Legal reserve | 130 | €35,000 | €35,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €71,078 | €71,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,308,851 | €1,329,153 | +€20,302 | +1.6% |
| Amounts payable | 17/49 | €76,187 | €144,092 | +€67,905 | +89.1% |
| Amounts payable within one year | 42/48 | €76,187 | €144,060 | +€67,873 | +89.1% |
| Trade debts | 44 | €24,265 | €62,216 | +€37,950 | +156% |
| Suppliers | 440/4 | €24,265 | €62,216 | +€37,950 | +156% |
| Taxes, remuneration and social security | 45 | €51,922 | €51,845 | -€77 | -0.1% |
| Taxes | 450/3 | €34,353 | €30,878 | -€3,475 | -10.1% |
| Remuneration and social security | 454/9 | €17,569 | €20,966 | +€3,397 | +19.3% |
| Other amounts payable | 47/48 | €0 | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Non-recurring operating income | 76A | €90 | €79 | -€11 | -11.9% |
| Remuneration, social security and pensions | 62 | €228,790 | €221,428 | -€7,361 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380,951 | €394,398 | +€13,446 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,739 | €0 | -€5,739 | -100% |
| Other operating charges | 640/8 | €2,448 | €3,055 | +€607 | +24.8% |
| Gross operating margin | 9900 | €665,777 | €671,773 | +€5,996 | +0.9% |
| Operating profit (loss) | 9901 | €47,849 | €52,892 | +€5,043 | +10.5% |
| Financial income | 75/76B | €2,942 | €2,898 | -€45 | -1.5% |
| Recurring financial income | 75 | €2,942 | €2,898 | -€45 | -1.5% |
| Financial charges | 65/66B | €601 | €1,600 | +€999 | +166% |
| Recurring financial charges | 65 | €601 | €1,600 | +€999 | +166% |
| Profit (loss) for the period before taxes | 9903 | €50,190 | €54,189 | +€3,999 | +8.0% |
| Income taxes | 67/77 | €9,957 | €3,887 | -€6,070 | -61.0% |
| Profit (loss) for the period | 9904 | €40,233 | €50,302 | +€10,069 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,233 | €50,302 | +€10,069 | +25.0% |
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 20 October 2026 via checked.be.