OSKAR D: 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.
OSKAR D
Largest movements
- Receivables within one year -€6,517
down €6,517 (-7.0%), from €92,960 to €86,443
of which Trade receivables: -€6,173
- Cash -€4,732
down €4,732 (-5.1%), from €93,417 to €88,685
mainly Net result for the year (-€29,987) and Tax, wage and social debts (-€3,098)
- Profit (loss) carried forward -€29,987
down €29,987 (-24.6%), from -€121,959 to -€151,946
- Trade debts +€21,476
up €21,476 (+47.6%), from €45,092 to €66,568
- Tax, wage and social debts -€3,098
down €3,098 (-9.7%), from €31,853 to €28,754
of which Remuneration and social security: -€2,123
- Gross operating margin +€37,547
up €37,547 (+18.6%), from €201,509 to €239,057
- Staff costs +€11,933
up €11,933 (+4.7%), from €254,784 to €266,717
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 | €241,729 | €229,782 | -€11,947 | -4.9% |
| Fixed assets | 21/28 | €4,651 | €3,203 | -€1,448 | -31.1% |
| Tangible fixed assets | 22/27 | €4,651 | €3,203 | -€1,448 | -31.1% |
| Furniture and vehicles | 24 | €4,651 | €3,203 | -€1,448 | -31.1% |
| Current assets | 29/58 | €237,078 | €226,579 | -€10,499 | -4.4% |
| Amounts receivable after more than one year | 29 | €41,735 | €41,735 | = | 0.0% |
| Trade receivables | 290 | €41,735 | €0 | -€41,735 | -100.0% |
| Other amounts receivable | 291 | - | €41,735 | +€41,735 | |
| Amounts receivable within one year | 40/41 | €92,960 | €86,443 | -€6,517 | -7.0% |
| Trade receivables | 40 | €92,615 | €86,443 | -€6,173 | -6.7% |
| Other amounts receivable | 41 | €344 | €0 | -€344 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €93,417 | €88,685 | -€4,732 | -5.1% |
| Deferred charges and accrued income | 490/1 | €8,966 | €9,716 | +€750 | +8.4% |
| Total equity and liabilities | 10/49 | €241,729 | €229,782 | -€11,947 | -4.9% |
| Equity | 10/15 | €163,365 | €133,377 | -€29,987 | -18.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €266,731 | €266,731 | = | 0.0% |
| Tax-exempt reserves | 132 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €266,631 | €266,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,959 | -€151,946 | -€29,987 | -24.6% |
| Amounts payable | 17/49 | €78,365 | €96,405 | +€18,040 | +23.0% |
| Amounts payable within one year | 42/48 | €78,342 | €96,380 | +€18,038 | +23.0% |
| Financial debts | 43 | €591 | €49 | -€542 | -91.7% |
| Credit institutions | 430/8 | €591 | €49 | -€542 | -91.7% |
| Trade debts | 44 | €45,092 | €66,568 | +€21,476 | +47.6% |
| Suppliers | 440/4 | €45,092 | €66,568 | +€21,476 | +47.6% |
| Taxes, remuneration and social security | 45 | €31,853 | €28,754 | -€3,098 | -9.7% |
| Taxes | 450/3 | €2,509 | €1,534 | -€975 | -38.9% |
| Remuneration and social security | 454/9 | €29,343 | €27,220 | -€2,123 | -7.2% |
| Other amounts payable | 47/48 | €806 | €1,009 | +€202 | +25.1% |
| Accrued charges and deferred income | 492/3 | €23 | €25 | +€2 | +7.9% |
| Non-recurring operating income | 76A | €710 | €1,646 | +€935 | +131.7% |
| Remuneration, social security and pensions | 62 | €254,784 | €266,717 | +€11,933 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,403 | €2,085 | -€2,318 | -52.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€665 | €0 | +€665 | |
| Other operating charges | 640/8 | €1,337 | €1,412 | +€75 | +5.6% |
| Gross operating margin | 9900 | €201,509 | €239,057 | +€37,547 | +18.6% |
| Operating profit (loss) | 9901 | -€58,350 | -€31,157 | +€27,193 | +46.6% |
| Financial income | 75/76B | €1,806 | €2,869 | +€1,063 | +58.9% |
| Recurring financial income | 75 | €1,806 | €2,869 | +€1,063 | +58.9% |
| Financial charges | 65/66B | €1,329 | €1,404 | +€75 | +5.6% |
| Recurring financial charges | 65 | €1,329 | €1,404 | +€75 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€57,873 | -€29,692 | +€28,181 | +48.7% |
| Income taxes | 67/77 | €274 | €295 | +€21 | +7.7% |
| Profit (loss) for the period | 9904 | -€58,147 | -€29,987 | +€28,160 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,147 | -€29,987 | +€28,160 | +48.4% |
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.