OSKAR SHIPPING: 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.
What changed
OSKAR SHIPPING
NACE 50.400, Inland freight water transport
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€236
2024 · €103,749-€103,513
Equity
€255,590
2024 · €255,354+€236
Cash
€31,230
2024 · €33,515-€2,285
Balance sheet total
€2.4m
2024 · €2.4m-€83,948
Largest movements
Assets
- Tangible fixed assets -€88,954
down €88,954 (-4.1%), from €2.2m to €2.1m
of which Furniture and vehicles: -€88,426
Equity and liabilities
- Advances received +€162,838
up €162,838, from €0 to €162,838
- Debts after one year -€158,922
down €158,922 (-8.8%), from €1.8m to €1.6m
- Current portion of long-term debt -€46,404
down €46,404 (-22.6%), from €205,326 to €158,922
- Provisions -€35,000
down €35,000 (-58.3%), from €60,000 to €25,000
Income statement
- Gross operating margin -€235,966
down €235,966 (-33.3%), from €708,049 to €472,083
- Staff costs -€55,349
down €55,349 (-17.7%), from €313,470 to €258,122
- Provisions -€50,000
down €50,000, from €15,000 to -€35,000
- Taxes -€24,036
down €24,036 (-85.1%), from €28,251 to €4,215
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.
Result 2024
€103,749
Gross operating margin
-€235,966
Staff costs
+€55,349
Depreciation
-€2,794
Provisions
+€50,000
Other operating charges
+€1,158
Financial income
+€426
Financial charges
+€4,278
Taxes
+€24,036
Result 2025
€236
raises the resultlowers the result
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.
From operations
+€311,680
Investment
-€112,397
Financing
-€201,568
Cash 2024
€33,515
From operations (derived)
+€311,680
Net result for the year
+€236
Depreciation
+€201,352
Receivables within one year
-€4,891
Deferred charges and accrued income
-€2,401
Provisions
-€35,000
Trade debts
+€1,836
Tax, wage and social debts
-€13,541
Advances received
+€162,838
Accrued charges and deferred income
+€1,252
Investment (derived)
-€112,397
Investment in fixed assets (net)
-€112,397
Financing
-€201,568
Debts after one year
-€158,922
Current portion of long-term debt
-€46,404
Short-term financial debts
+€3,758
Cash 2025
€31,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,448,227 | €2,364,279 | -€83,948 | -3.4% |
| Fixed assets | 21/28 | €2,172,911 | €2,083,957 | -€88,954 | -4.1% |
| Tangible fixed assets | 22/27 | €2,172,611 | €2,083,657 | -€88,954 | -4.1% |
| Plant, machinery and equipment | 23 | €897 | €368 | -€528 | -58.9% |
| Furniture and vehicles | 24 | €2,171,714 | €2,083,288 | -€88,426 | -4.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €275,316 | €280,323 | +€5,006 | +1.8% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,783 | €113,674 | +€4,891 | +4.5% |
| Trade receivables | 40 | €95,139 | €46,230 | -€48,909 | -51.4% |
| Other amounts receivable | 41 | €13,644 | €67,444 | +€53,800 | +394% |
| Cash at bank and in hand | 54/58 | €33,515 | €31,230 | -€2,285 | -6.8% |
| Deferred charges and accrued income | 490/1 | €58,018 | €60,419 | +€2,401 | +4.1% |
| Total equity and liabilities | 10/49 | €2,448,227 | €2,364,279 | -€83,948 | -3.4% |
| Equity | 10/15 | €255,354 | €255,590 | +€236 | +0.1% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,754 | €86,990 | +€236 | +0.3% |
| Provisions and deferred taxes | 16 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Major repairs and maintenance | 162 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Amounts payable | 17/49 | €2,132,874 | €2,083,690 | -€49,184 | -2.3% |
| Amounts payable after more than one year | 17 | €1,807,858 | €1,648,936 | -€158,922 | -8.8% |
| Financial debts | 170/4 | €1,807,858 | €1,648,936 | -€158,922 | -8.8% |
| Amounts payable within one year | 42/48 | €309,011 | €417,497 | +€108,486 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €205,326 | €158,922 | -€46,404 | -22.6% |
| Financial debts | 43 | €3,827 | €7,584 | +€3,758 | +98.2% |
| Credit institutions | 430/8 | €3,827 | €7,584 | +€3,758 | +98.2% |
| Trade debts | 44 | €78,631 | €80,467 | +€1,836 | +2.3% |
| Suppliers | 440/4 | €78,631 | €80,467 | +€1,836 | +2.3% |
| Advances received on contracts in progress | 46 | €0 | €162,838 | +€162,838 | |
| Taxes, remuneration and social security | 45 | €21,226 | €7,686 | -€13,541 | -63.8% |
| Taxes | 450/3 | €751 | €751 | = | 0.0% |
| Remuneration and social security | 454/9 | €20,476 | €6,935 | -€13,541 | -66.1% |
| Accrued charges and deferred income | 492/3 | €16,005 | €17,257 | +€1,252 | +7.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €313,470 | €258,122 | -€55,349 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,558 | €201,352 | +€2,794 | +1.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | -€35,000 | -€50,000 | |
| Other operating charges | 640/8 | €6,019 | €4,861 | -€1,158 | -19.2% |
| Gross operating margin | 9900 | €708,049 | €472,083 | -€235,966 | -33.3% |
| Operating profit (loss) | 9901 | €175,002 | €42,749 | -€132,253 | -75.6% |
| Financial income | 75/76B | €2,724 | €3,150 | +€426 | +15.6% |
| Recurring financial income | 75 | €2,724 | €3,150 | +€426 | +15.6% |
| Financial charges | 65/66B | €45,726 | €41,448 | -€4,278 | -9.4% |
| Recurring financial charges | 65 | €45,726 | €41,448 | -€4,278 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €132,000 | €4,451 | -€127,549 | -96.6% |
| Income taxes | 67/77 | €28,251 | €4,215 | -€24,036 | -85.1% |
| Profit (loss) for the period | 9904 | €103,749 | €236 | -€103,513 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €103,749 | €236 | -€103,513 | -99.8% |
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 23 October 2026 via checked.be.