Oskaraad: 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.
Oskaraad
Largest movements
- Cash +€15,073
up €15,073 (+22.2%), from €68,028 to €83,101
mainly Net result for the year (+€9,639) and Depreciation (+€6,203)
- Deferred charges and accrued income +€9,577
up €9,577 (+1810.4%), from €529 to €10,106
- Tangible fixed assets -€8,449
down €8,449 (-38.6%), from €21,890 to €13,441
of which Furniture and vehicles: -€8,769
- Receivables within one year -€1,242
down €1,242 (-8.1%), from €15,278 to €14,036
- Profit (loss) carried forward +€9,639
up €9,639 (+9.9%), from €97,038 to €106,677
- Tax, wage and social debts +€3,436
up €3,436 (+176.7%), from €1,945 to €5,381
- Trade debts +€1,884
up €1,884 (+123.8%), from €1,522 to €3,406
- Gross operating margin -€13,925
down €13,925 (-41.3%), from €33,722 to €19,797
- Taxes +€3,321
up €3,321 (+473.1%), from €702 to €4,023
- Depreciation -€354
down €354 (-5.4%), from €6,557 to €6,203
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 | €105,725 | €120,684 | +€14,959 | +14.1% |
| Fixed assets | 21/28 | €21,890 | €13,441 | -€8,449 | -38.6% |
| Tangible fixed assets | 22/27 | €21,890 | €13,441 | -€8,449 | -38.6% |
| Plant, machinery and equipment | 23 | €4,832 | €5,152 | +€320 | +6.6% |
| Furniture and vehicles | 24 | €17,058 | €8,289 | -€8,769 | -51.4% |
| Current assets | 29/58 | €83,835 | €107,243 | +€23,408 | +27.9% |
| Amounts receivable within one year | 40/41 | €15,278 | €14,036 | -€1,242 | -8.1% |
| Trade receivables | 40 | €15,278 | €14,036 | -€1,242 | -8.1% |
| Cash at bank and in hand | 54/58 | €68,028 | €83,101 | +€15,073 | +22.2% |
| Deferred charges and accrued income | 490/1 | €529 | €10,106 | +€9,577 | +1810.4% |
| Total equity and liabilities | 10/49 | €105,725 | €120,684 | +€14,959 | +14.1% |
| Equity | 10/15 | €100,038 | €109,677 | +€9,639 | +9.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,038 | €106,677 | +€9,639 | +9.9% |
| Amounts payable | 17/49 | €5,687 | €11,007 | +€5,320 | +93.5% |
| Amounts payable within one year | 42/48 | €3,467 | €8,787 | +€5,320 | +153.4% |
| Trade debts | 44 | €1,522 | €3,406 | +€1,884 | +123.8% |
| Suppliers | 440/4 | €1,522 | €3,406 | +€1,884 | +123.8% |
| Taxes, remuneration and social security | 45 | €1,945 | €5,381 | +€3,436 | +176.7% |
| Taxes | 450/3 | €1,945 | €5,381 | +€3,436 | +176.7% |
| Accrued charges and deferred income | 492/3 | €2,220 | €2,220 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,122 | +€2,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,557 | €6,203 | -€354 | -5.4% |
| Other operating charges | 640/8 | €818 | €645 | -€173 | -21.1% |
| Gross operating margin | 9900 | €33,722 | €19,797 | -€13,925 | -41.3% |
| Operating profit (loss) | 9901 | €26,347 | €12,949 | -€13,398 | -50.9% |
| Financial income | 75/76B | €830 | €786 | -€44 | -5.3% |
| Recurring financial income | 75 | €830 | €786 | -€44 | -5.3% |
| Financial charges | 65/66B | €106 | €73 | -€33 | -31.1% |
| Recurring financial charges | 65 | €106 | €73 | -€33 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €27,071 | €13,662 | -€13,409 | -49.5% |
| Income taxes | 67/77 | €702 | €4,023 | +€3,321 | +473.1% |
| Profit (loss) for the period | 9904 | €26,369 | €9,639 | -€16,730 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,369 | €9,639 | -€16,730 | -63.4% |
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 12 October 2026 via checked.be.