OXALIS: 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.
OXALIS
Largest movements
- Receivables within one year +€192,711
up €192,711 (+366.5%), from €52,587 to €245,298
of which Trade receivables: +€177,959
- Cash -€5,344
down €5,344 (-15.7%), from €33,939 to €28,595
mainly Receivables within one year (-€192,711) and Contributions, distributions and other (-€9,419)
- Trade debts +€180,437
up €180,437 (+826.2%), from €21,839 to €202,276
- Tax, wage and social debts +€4,705
up €4,705 (+15.9%), from €29,604 to €34,309
of which Taxes: +€6,849
- Gross operating margin -€77,384
down €77,384 (-86.4%), from €89,610 to €12,226
- Taxes -€25,607
down €25,607 (-86.4%), from €29,630 to €4,023
- Financial income +€1,894
up €1,894 (+91.5%), from €2,070 to €3,964
- Other operating charges -€1,101
down €1,101 (-74.0%), from €1,488 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,995 | €275,137 | +€185,142 | +205.7% |
| Fixed assets | 21/28 | €3,469 | €1,245 | -€2,224 | -64.1% |
| Tangible fixed assets | 22/27 | €3,469 | €1,245 | -€2,224 | -64.1% |
| Plant, machinery and equipment | 23 | €3,469 | €1,245 | -€2,224 | -64.1% |
| Current assets | 29/58 | €86,526 | €273,892 | +€187,367 | +216.5% |
| Amounts receivable within one year | 40/41 | €52,587 | €245,298 | +€192,711 | +366.5% |
| Trade receivables | 40 | €23,176 | €201,135 | +€177,959 | +767.9% |
| Other amounts receivable | 41 | €29,411 | €44,163 | +€14,752 | +50.2% |
| Cash at bank and in hand | 54/58 | €33,939 | €28,595 | -€5,344 | -15.7% |
| Total equity and liabilities | 10/49 | €89,995 | €275,137 | +€185,142 | +205.7% |
| Equity | 10/15 | €38,552 | €38,552 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,552 | €18,552 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €8,552 | €8,552 | = | 0.0% |
| Amounts payable | 17/49 | €51,443 | €236,585 | +€185,142 | +359.9% |
| Amounts payable within one year | 42/48 | €51,443 | €236,585 | +€185,142 | +359.9% |
| Trade debts | 44 | €21,839 | €202,276 | +€180,437 | +826.2% |
| Suppliers | 440/4 | €21,839 | €202,276 | +€180,437 | +826.2% |
| Taxes, remuneration and social security | 45 | €29,604 | €34,309 | +€4,705 | +15.9% |
| Taxes | 450/3 | €27,461 | €34,309 | +€6,849 | +24.9% |
| Remuneration and social security | 454/9 | €2,143 | - | -€2,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €2,224 | +€50 | +2.3% |
| Other operating charges | 640/8 | €1,488 | €387 | -€1,101 | -74.0% |
| Gross operating margin | 9900 | €89,610 | €12,226 | -€77,384 | -86.4% |
| Operating profit (loss) | 9901 | €85,948 | €9,614 | -€76,334 | -88.8% |
| Financial income | 75/76B | €2,070 | €3,964 | +€1,894 | +91.5% |
| Recurring financial income | 75 | €2,070 | €3,964 | +€1,894 | +91.5% |
| Financial charges | 65/66B | €194 | €136 | -€58 | -30.0% |
| Recurring financial charges | 65 | €194 | €136 | -€58 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €87,824 | €13,442 | -€74,381 | -84.7% |
| Income taxes | 67/77 | €29,630 | €4,023 | -€25,607 | -86.4% |
| Profit (loss) for the period | 9904 | €58,193 | €9,419 | -€48,774 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,193 | €9,419 | -€48,774 | -83.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.