OSKIN: what changed
Two fiscal 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.
OSKIN
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€62,797
down €62,797 (-4.4%), from €1.4m to €1.4m
of which Land and buildings: -€54,426
- Cash +€62,323
up €62,323 (+145.9%), from €42,727 to €105,050
mainly Current investments (+€100,000) and Depreciation (+€62,797)
- Debts after one year -€63,472
down €63,472 (-21.3%), from €298,338 to €234,866
- Profit (loss) carried forward -€43,245
down €43,245 (-4.5%), from €954,834 to €911,588
- Gross operating margin -€69,540
down €69,540 (-61.9%), from €112,326 to €42,785
- Taxes -€6,106
down €6,106 (-94.5%), from €6,463 to €357
- Financial charges -€5,180
down €5,180 (-30.7%), from €16,869 to €11,690
- Financial income -€4,923
down €4,923 (-59.6%), from €8,264 to €3,341
of which Non-recurring financial income: -€4,494
- Depreciation -€3,639
down €3,639 (-5.5%), from €66,437 to €62,797
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 | €1,606,748 | €1,502,846 | -€103,902 | -6.5% |
| Fixed assets | 21/28 | €1,434,828 | €1,372,000 | -€62,827 | -4.4% |
| Tangible fixed assets | 22/27 | €1,434,798 | €1,372,000 | -€62,797 | -4.4% |
| Land and buildings | 22 | €1,375,625 | €1,321,198 | -€54,426 | -4.0% |
| Plant, machinery and equipment | 23 | €57,399 | €50,183 | -€7,216 | -12.6% |
| Furniture and vehicles | 24 | €1,774 | €619 | -€1,155 | -65.1% |
| Financial fixed assets | 28 | €30 | - | -€30 | |
| Current assets | 29/58 | €171,920 | €130,845 | -€41,075 | -23.9% |
| Amounts receivable within one year | 40/41 | €27,673 | €24,643 | -€3,030 | -11.0% |
| Other amounts receivable | 41 | €27,673 | €24,643 | -€3,030 | -11.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €42,727 | €105,050 | +€62,323 | +145.9% |
| Deferred charges and accrued income | 490/1 | €1,520 | €1,152 | -€368 | -24.2% |
| Total equity and liabilities | 10/49 | €1,606,748 | €1,502,846 | -€103,902 | -6.5% |
| Equity | 10/15 | €1,078,034 | €1,034,788 | -€43,245 | -4.0% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €11,200 | €11,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €954,834 | €911,588 | -€43,245 | -4.5% |
| Amounts payable | 17/49 | €528,714 | €468,058 | -€60,657 | -11.5% |
| Amounts payable after more than one year | 17 | €298,338 | €234,866 | -€63,472 | -21.3% |
| Financial debts | 170/4 | €298,338 | €234,866 | -€63,472 | -21.3% |
| Amounts payable within one year | 42/48 | €208,962 | €211,777 | +€2,815 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €80,306 | €84,177 | +€3,872 | +4.8% |
| Trade debts | 44 | €7,981 | €12,639 | +€4,658 | +58.4% |
| Suppliers | 440/4 | €7,981 | €12,639 | +€4,658 | +58.4% |
| Taxes, remuneration and social security | 45 | €987 | €5,228 | +€4,241 | +429.7% |
| Taxes | 450/3 | €987 | €5,228 | +€4,241 | +429.7% |
| Other amounts payable | 47/48 | €119,688 | €109,732 | -€9,956 | -8.3% |
| Accrued charges and deferred income | 492/3 | €21,414 | €21,414 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,437 | €62,797 | -€3,639 | -5.5% |
| Other operating charges | 640/8 | €13,115 | €14,528 | +€1,412 | +10.8% |
| Gross operating margin | 9900 | €112,326 | €42,785 | -€69,540 | -61.9% |
| Operating profit (loss) | 9901 | €32,774 | -€34,540 | -€67,313 | |
| Financial income | 75/76B | €8,264 | €3,341 | -€4,923 | -59.6% |
| Recurring financial income | 75 | €3,770 | €3,341 | -€429 | -11.4% |
| Non-recurring financial income | 76B | €4,494 | - | -€4,494 | |
| Financial charges | 65/66B | €16,869 | €11,690 | -€5,180 | -30.7% |
| Recurring financial charges | 65 | €16,869 | €11,690 | -€5,180 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €24,169 | -€42,888 | -€67,057 | |
| Income taxes | 67/77 | €6,463 | €357 | -€6,106 | -94.5% |
| Profit (loss) for the period | 9904 | €17,705 | -€43,245 | -€60,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,705 | -€43,245 | -€60,951 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.