Oskera Patrice: what changed
Oskera Patrice
Largest movements
- Current investments +€391,350
up €391,350 (+207%), from €188,650 to €580,000
- Cash -€316,213
down €316,213 (-76.9%), from €411,400 to €95,188
mainly Current investments (-€391,350) and Trade debts (-€1,879)
- Tangible fixed assets -€12,604
down €12,604 (-29.6%), from €42,608 to €30,003
of which Furniture and vehicles: -€9,880
- Receivables within one year -€8,699
down €8,699 (-87.6%), from €9,925 to €1,226
of which Trade receivables: -€4,492
- Reserves +€42,000
up €42,000 (+7.3%), from €574,970 to €616,970
of which Distributable reserves: +€42,000
- Tax, wage and social debts +€9,274
up €9,274 (+124%), from €7,491 to €16,765
of which Taxes: +€9,179
- Gross operating margin -€30,100
down €30,100 (-27.7%), from €108,603 to €78,503
- Financial income +€6,889
up €6,889 (+426%), from €1,618 to €8,507
- Taxes -€5,987
down €5,987 (-22.5%), from €26,669 to €20,681
- Staff costs -€4,102
down €4,102 (-36.1%), from €11,350 to €7,248
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,659 | €708,022 | +€53,363 | +8.2% |
| Fixed assets | 21/28 | €42,608 | €30,003 | -€12,604 | -29.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €42,608 | €30,003 | -€12,604 | -29.6% |
| Plant, machinery and equipment | 23 | €18,049 | €15,324 | -€2,725 | -15.1% |
| Furniture and vehicles | 24 | €24,559 | €14,680 | -€9,880 | -40.2% |
| Current assets | 29/58 | €612,051 | €678,018 | +€65,967 | +10.8% |
| Amounts receivable within one year | 40/41 | €9,925 | €1,226 | -€8,699 | -87.6% |
| Trade receivables | 40 | €5,718 | €1,226 | -€4,492 | -78.6% |
| Other amounts receivable | 41 | €4,207 | €0 | -€4,207 | -100% |
| Current investments | 50/53 | €188,650 | €580,000 | +€391,350 | +207% |
| Cash at bank and in hand | 54/58 | €411,400 | €95,188 | -€316,213 | -76.9% |
| Deferred charges and accrued income | 490/1 | €2,076 | €1,605 | -€471 | -22.7% |
| Total equity and liabilities | 10/49 | €654,659 | €708,022 | +€53,363 | +8.2% |
| Equity | 10/15 | €603,093 | €645,941 | +€42,848 | +7.1% |
| Contributions | 10/11 | €22,550 | €22,550 | = | 0.0% |
| Reserves | 13 | €574,970 | €616,970 | +€42,000 | +7.3% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €568,970 | €610,970 | +€42,000 | +7.4% |
| Profit (loss) carried forward | 14 | €5,573 | €6,421 | +€848 | +15.2% |
| Amounts payable | 17/49 | €51,566 | €62,081 | +€10,515 | +20.4% |
| Amounts payable within one year | 42/48 | €48,394 | €56,328 | +€7,934 | +16.4% |
| Trade debts | 44 | €3,214 | €1,335 | -€1,879 | -58.5% |
| Suppliers | 440/4 | €3,214 | €1,335 | -€1,879 | -58.5% |
| Taxes, remuneration and social security | 45 | €7,491 | €16,765 | +€9,274 | +124% |
| Taxes | 450/3 | €7,008 | €16,187 | +€9,179 | +131% |
| Remuneration and social security | 454/9 | €483 | €577 | +€95 | +19.6% |
| Other amounts payable | 47/48 | €37,689 | €38,228 | +€540 | +1.4% |
| Accrued charges and deferred income | 492/3 | €3,172 | €5,753 | +€2,581 | +81.4% |
| Remuneration, social security and pensions | 62 | €11,350 | €7,248 | -€4,102 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,252 | €12,604 | -€648 | -4.9% |
| Other operating charges | 640/8 | €372 | €541 | +€169 | +45.5% |
| Gross operating margin | 9900 | €108,603 | €78,503 | -€30,100 | -27.7% |
| Operating profit (loss) | 9901 | €83,628 | €58,109 | -€25,519 | -30.5% |
| Financial income | 75/76B | €1,618 | €8,507 | +€6,889 | +426% |
| Recurring financial income | 75 | €1,618 | €8,507 | +€6,889 | +426% |
| Financial charges | 65/66B | €3,494 | €3,086 | -€408 | -11.7% |
| Recurring financial charges | 65 | €3,494 | €3,086 | -€408 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €81,752 | €63,530 | -€18,222 | -22.3% |
| Income taxes | 67/77 | €26,669 | €20,681 | -€5,987 | -22.5% |
| Profit (loss) for the period | 9904 | €55,083 | €42,848 | -€12,235 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,083 | €42,848 | -€12,235 | -22.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.