OSKAR MM: 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.
OSKAR MM
Largest movements
- Cash -€30,371
down €30,371 (-99.8%), from €30,429 to €57
mainly Other debts (-€16,616) and Net result for the year (-€14,730)
- Stocks and contracts -€874
no longer reported in 2025 (was €874)
- Other debts -€16,616
no longer reported in 2025 (was €16,616)
- Profit (loss) carried forward -€14,730
down €14,730 (-321%), from -€4,587 to -€19,316
- Tax, wage and social debts -€3,169
down €3,169 (-56.5%), from €5,607 to €2,438
of which Remuneration and social security: -€2,463
- Contributions +€2,900
up €2,900 (+18.5%), from €15,700 to €18,600
- Gross operating margin -€21,593
down €21,593 (-51.4%), from €42,001 to €20,408
- Staff costs +€8,466
up €8,466 (+32.8%), from €25,799 to €34,265
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 | €38,147 | €6,838 | -€31,309 | -82.1% |
| Fixed assets | 21/28 | €3,020 | €3,020 | = | 0.0% |
| Financial fixed assets | 28 | €3,020 | €3,020 | = | 0.0% |
| Current assets | 29/58 | €35,127 | €3,818 | -€31,309 | -89.1% |
| Stocks and contracts in progress | 3 | €874 | - | -€874 | |
| Stocks | 30/36 | €874 | - | -€874 | |
| Amounts receivable within one year | 40/41 | €3,824 | €3,760 | -€64 | -1.7% |
| Trade receivables | 40 | €3,624 | €3,432 | -€192 | -5.3% |
| Other amounts receivable | 41 | €200 | €329 | +€129 | +64.3% |
| Cash at bank and in hand | 54/58 | €30,429 | €57 | -€30,371 | -99.8% |
| Total equity and liabilities | 10/49 | €38,147 | €6,838 | -€31,309 | -82.1% |
| Equity | 10/15 | €11,113 | -€716 | -€11,830 | |
| Contributions | 10/11 | €15,700 | €18,600 | +€2,900 | +18.5% |
| Capital | 10 | €15,700 | €18,600 | +€2,900 | +18.5% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,900 | - | -€2,900 | |
| Profit (loss) carried forward | 14 | -€4,587 | -€19,316 | -€14,730 | -321% |
| Amounts payable | 17/49 | €27,034 | €7,554 | -€19,480 | -72.1% |
| Amounts payable within one year | 42/48 | €27,034 | €7,554 | -€19,480 | -72.1% |
| Trade debts | 44 | €4,810 | €5,116 | +€306 | +6.4% |
| Suppliers | 440/4 | €4,810 | €5,116 | +€306 | +6.4% |
| Taxes, remuneration and social security | 45 | €5,607 | €2,438 | -€3,169 | -56.5% |
| Taxes | 450/3 | €706 | - | -€706 | |
| Remuneration and social security | 454/9 | €4,901 | €2,438 | -€2,463 | -50.3% |
| Other amounts payable | 47/48 | €16,616 | - | -€16,616 | |
| Remuneration, social security and pensions | 62 | €25,799 | €34,265 | +€8,466 | +32.8% |
| Other operating charges | 640/8 | €579 | €591 | +€12 | +2.0% |
| Gross operating margin | 9900 | €42,001 | €20,408 | -€21,593 | -51.4% |
| Operating profit (loss) | 9901 | €15,622 | -€14,449 | -€30,071 | |
| Financial charges | 65/66B | €269 | €281 | +€12 | +4.3% |
| Recurring financial charges | 65 | €269 | €281 | +€12 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €15,353 | -€14,730 | -€30,082 | |
| Profit (loss) for the period | 9904 | €15,353 | -€14,730 | -€30,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,353 | -€14,730 | -€30,082 |
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 1 November 2026 via checked.be.