Oskers: 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.
Oskers
Largest movements
- Cash +€12,234
up €12,234 (+89.3%), from €13,699 to €25,933
mainly Net result for the year (+€11,110) and Receivables within one year (+€3,091)
- Receivables within one year -€3,091
down €3,091 (-29.9%), from €10,341 to €7,250
of which Other amounts receivable: -€3,079
- Tangible fixed assets -€1,763
down €1,763 (-35.0%), from €5,032 to €3,270
of which Furniture and vehicles: -€1,763
- Current portion of long-term debt +€2,917
new in 2025: €2,917
- Other debts +€2,455
up €2,455 (+24.4%), from €10,068 to €12,523
- Trade debts +€684
up €684 (+325%), from €211 to €895
- Profit (loss) carried forward +€613
up €613 (+5.8%), from €10,498 to €11,110
- Tax, wage and social debts +€517
up €517 (+8.1%), from €6,349 to €6,867
of which Taxes: +€517
- Depreciation +€774
up €774 (+58.1%), from €1,333 to €2,108
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 | €30,354 | €37,391 | +€7,037 | +23.2% |
| Fixed assets | 21/28 | €6,032 | €3,925 | -€2,108 | -34.9% |
| Intangible fixed assets | 21 | €1,000 | €655 | -€345 | -34.5% |
| Tangible fixed assets | 22/27 | €5,032 | €3,270 | -€1,763 | -35.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,032 | €3,270 | -€1,763 | -35.0% |
| Current assets | 29/58 | €24,322 | €33,467 | +€9,145 | +37.6% |
| Amounts receivable within one year | 40/41 | €10,341 | €7,250 | -€3,091 | -29.9% |
| Trade receivables | 40 | €7,119 | €7,107 | -€12 | -0.2% |
| Other amounts receivable | 41 | €3,222 | €143 | -€3,079 | -95.6% |
| Cash at bank and in hand | 54/58 | €13,699 | €25,933 | +€12,234 | +89.3% |
| Deferred charges and accrued income | 490/1 | €282 | €284 | +€2 | +0.9% |
| Total equity and liabilities | 10/49 | €30,354 | €37,391 | +€7,037 | +23.2% |
| Equity | 10/15 | €12,498 | €13,110 | +€613 | +4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,498 | €11,110 | +€613 | +5.8% |
| Amounts payable | 17/49 | €17,856 | €24,281 | +€6,425 | +36.0% |
| Amounts payable within one year | 42/48 | €17,581 | €23,881 | +€6,300 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,917 | +€2,917 | |
| Financial debts | 43 | €953 | €681 | -€273 | -28.6% |
| Credit institutions | 430/8 | €953 | €681 | -€273 | -28.6% |
| Trade debts | 44 | €211 | €895 | +€684 | +325% |
| Suppliers | 440/4 | €211 | €895 | +€684 | +325% |
| Taxes, remuneration and social security | 45 | €6,349 | €6,867 | +€517 | +8.1% |
| Taxes | 450/3 | €4,349 | €4,867 | +€517 | +11.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,068 | €12,523 | +€2,455 | +24.4% |
| Accrued charges and deferred income | 492/3 | €275 | €400 | +€125 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €2,108 | +€774 | +58.1% |
| Other operating charges | 640/8 | €692 | €710 | +€18 | +2.6% |
| Gross operating margin | 9900 | €17,757 | €17,783 | +€25 | +0.1% |
| Operating profit (loss) | 9901 | €15,733 | €14,966 | -€767 | -4.9% |
| Financial income | 75/76B | €5 | €15 | +€10 | +182% |
| Recurring financial income | 75 | €5 | €15 | +€10 | +182% |
| Financial charges | 65/66B | €159 | €186 | +€27 | +17.1% |
| Recurring financial charges | 65 | €159 | €186 | +€27 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €15,579 | €14,794 | -€785 | -5.0% |
| Income taxes | 67/77 | €3,790 | €3,684 | -€106 | -2.8% |
| Profit (loss) for the period | 9904 | €11,789 | €11,110 | -€678 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,789 | €11,110 | -€678 | -5.8% |
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 20 October 2026 via checked.be.