OSKARALVES: 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.
OSKARALVES
Largest movements
- Deferred charges and accrued income +€66,571
up €66,571 (+37,448%), from €178 to €66,749
- Receivables within one year -€2,735
no longer reported in 2025 (was €2,735)
of which Other amounts receivable: -€1,836
- Other debts +€81,716
up €81,716 (+130%), from €62,866 to €144,581
- Profit (loss) carried forward -€18,766
down €18,766 (-57.3%), from -€32,743 to -€51,510
- Short-term financial debts +€3,451
new in 2025: €3,451
- Tax, wage and social debts -€2,615
down €2,615 (-46.0%), from €5,684 to €3,069
of which Remuneration and social security: -€1,528
- Current portion of long-term debt -€2,346
down €2,346 (-43.1%), from €5,447 to €3,101
- Gross operating margin -€52,002
down €52,002 (-32.1%), from €161,972 to €109,969
- Staff costs -€30,031
down €30,031 (-19.0%), from €158,153 to €128,122
- Depreciation -€22,762
no longer reported in 2025 (was €22,762)
- Other operating charges -€2,058
down €2,058 (-77.0%), from €2,672 to €613
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 | €83,675 | €146,259 | +€62,584 | +74.8% |
| Fixed assets | 21/28 | €71,554 | €71,554 | = | 0.0% |
| Tangible fixed assets | 22/27 | €66,754 | €66,754 | = | 0.0% |
| Plant, machinery and equipment | 23 | €17,941 | €17,941 | = | 0.0% |
| Furniture and vehicles | 24 | €7,447 | €7,447 | = | 0.0% |
| Other tangible fixed assets | 26 | €41,365 | €41,365 | = | 0.0% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €12,121 | €74,705 | +€62,584 | +516% |
| Stocks and contracts in progress | 3 | €7,956 | €7,956 | = | 0.0% |
| Stocks | 30/36 | €7,956 | €7,956 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,735 | - | -€2,735 | |
| Trade receivables | 40 | €898 | - | -€898 | |
| Other amounts receivable | 41 | €1,836 | - | -€1,836 | |
| Cash at bank and in hand | 54/58 | €1,253 | - | -€1,253 | |
| Deferred charges and accrued income | 490/1 | €178 | €66,749 | +€66,571 | +37,448% |
| Total equity and liabilities | 10/49 | €83,675 | €146,259 | +€62,584 | +74.8% |
| Equity | 10/15 | -€22,743 | -€41,510 | -€18,766 | -82.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,743 | -€51,510 | -€18,766 | -57.3% |
| Amounts payable | 17/49 | €106,418 | €187,769 | +€81,350 | +76.4% |
| Amounts payable after more than one year | 17 | €4,911 | €4,911 | = | 0.0% |
| Financial debts | 170/4 | €4,911 | €4,911 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,507 | €182,858 | +€81,350 | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €5,447 | €3,101 | -€2,346 | -43.1% |
| Financial debts | 43 | - | €3,451 | +€3,451 | |
| Credit institutions | 430/8 | - | €3,451 | +€3,451 | |
| Trade debts | 44 | €27,510 | €28,655 | +€1,144 | +4.2% |
| Suppliers | 440/4 | €27,510 | €28,655 | +€1,144 | +4.2% |
| Taxes, remuneration and social security | 45 | €5,684 | €3,069 | -€2,615 | -46.0% |
| Taxes | 450/3 | €1,897 | €810 | -€1,087 | -57.3% |
| Remuneration and social security | 454/9 | €3,787 | €2,259 | -€1,528 | -40.3% |
| Other amounts payable | 47/48 | €62,866 | €144,581 | +€81,716 | +130% |
| Remuneration, social security and pensions | 62 | €158,153 | €128,122 | -€30,031 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,762 | - | -€22,762 | |
| Other operating charges | 640/8 | €2,672 | €613 | -€2,058 | -77.0% |
| Gross operating margin | 9900 | €161,972 | €109,969 | -€52,002 | -32.1% |
| Operating profit (loss) | 9901 | -€21,615 | -€18,766 | +€2,849 | +13.2% |
| Financial charges | 65/66B | €657 | - | -€657 | |
| Recurring financial charges | 65 | €657 | - | -€657 | |
| Profit (loss) for the period before taxes | 9903 | -€22,272 | -€18,766 | +€3,506 | +15.7% |
| Profit (loss) for the period | 9904 | -€22,272 | -€18,766 | +€3,506 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,272 | -€18,766 | +€3,506 | +15.7% |
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 16 October 2026 via checked.be.