OXALIS: 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.
OXALIS
Largest movements
- Current investments +€188,819
up €188,819 (+19.6%), from €962,884 to €1.2m
- Tangible fixed assets -€42,240
down €42,240 (-5.4%), from €779,697 to €737,457
- Cash +€25,159
up €25,159 (+25.4%), from €99,244 to €124,403
mainly Net result for the year (+€164,642) and Other debts (+€35,714)
- Profit (loss) carried forward +€186,740
up €186,740 (+51.5%), from -€362,556 to -€175,817
- Other debts +€35,714
up €35,714 (+3.6%), from €1.0m to €1.0m
- Financial charges -€462,766
down €462,766, from €309,685 to -€153,081
- Financial income -€179,814
down €179,814 (-70.4%), from €255,312 to €75,498
- Taxes -€25,187
down €25,187 (-88.6%), from €28,427 to €3,241
- Gross operating margin -€10,319
down €10,319 (-52.0%), from -€19,862 to -€30,181
- Other operating charges +€934
up €934 (+8.1%), from €11,557 to €12,491
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 | €2,242,961 | €2,430,701 | +€187,740 | +8.4% |
| Fixed assets | 21/28 | €779,811 | €737,457 | -€42,354 | -5.4% |
| Tangible fixed assets | 22/27 | €779,697 | €737,457 | -€42,240 | -5.4% |
| Land and buildings | 22 | €779,697 | €737,457 | -€42,240 | -5.4% |
| Financial fixed assets | 28 | €114 | €0 | -€114 | -100% |
| Current assets | 29/58 | €1,463,150 | €1,693,244 | +€230,093 | +15.7% |
| Amounts receivable within one year | 40/41 | €375,990 | €383,847 | +€7,857 | +2.1% |
| Other amounts receivable | 41 | €375,990 | €383,847 | +€7,857 | +2.1% |
| Current investments | 50/53 | €962,884 | €1,151,703 | +€188,819 | +19.6% |
| Cash at bank and in hand | 54/58 | €99,244 | €124,403 | +€25,159 | +25.4% |
| Deferred charges and accrued income | 490/1 | €25,032 | €33,290 | +€8,258 | +33.0% |
| Total equity and liabilities | 10/49 | €2,242,961 | €2,430,701 | +€187,740 | +8.4% |
| Equity | 10/15 | €52,505 | €217,147 | +€164,642 | +314% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €353,061 | €330,963 | -€22,098 | -6.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €346,861 | €324,763 | -€22,098 | -6.4% |
| Profit (loss) carried forward | 14 | -€362,556 | -€175,817 | +€186,740 | +51.5% |
| Provisions and deferred taxes | 16 | €115,620 | €108,254 | -€7,366 | -6.4% |
| Deferred taxes | 168 | €115,620 | €108,254 | -€7,366 | -6.4% |
| Amounts payable | 17/49 | €2,074,836 | €2,105,300 | +€30,464 | +1.5% |
| Amounts payable within one year | 42/48 | €2,009,079 | €2,043,857 | +€34,779 | +1.7% |
| Financial debts | 43 | €1,000,000 | €1,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000,000 | €1,000,000 | = | 0.0% |
| Trade debts | 44 | €5,094 | €4,729 | -€365 | -7.2% |
| Suppliers | 440/4 | €5,094 | €4,729 | -€365 | -7.2% |
| Taxes, remuneration and social security | 45 | €2,766 | €2,196 | -€571 | -20.6% |
| Taxes | 450/3 | €2,766 | €2,196 | -€571 | -20.6% |
| Other amounts payable | 47/48 | €1,001,219 | €1,036,933 | +€35,714 | +3.6% |
| Accrued charges and deferred income | 492/3 | €65,757 | €61,442 | -€4,315 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,390 | €25,390 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,557 | €12,491 | +€934 | +8.1% |
| Gross operating margin | 9900 | -€19,862 | -€30,181 | -€10,319 | -52.0% |
| Operating profit (loss) | 9901 | -€56,809 | -€68,062 | -€11,253 | -19.8% |
| Financial income | 75/76B | €255,312 | €75,498 | -€179,814 | -70.4% |
| Recurring financial income | 75 | €255,312 | €75,498 | -€179,814 | -70.4% |
| Financial charges | 65/66B | €309,685 | -€153,081 | -€462,766 | |
| Recurring financial charges | 65 | €309,685 | -€153,081 | -€462,766 | |
| Profit (loss) for the period before taxes | 9903 | -€111,182 | €160,517 | +€271,699 | |
| Transfer from deferred taxes | 780 | €7,366 | €7,366 | = | 0.0% |
| Income taxes | 67/77 | €28,427 | €3,241 | -€25,187 | -88.6% |
| Profit (loss) for the period | 9904 | -€132,244 | €164,642 | +€296,886 | |
| Transfer from tax-exempt reserves | 789 | €22,098 | €22,098 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,146 | €186,740 | +€296,886 |
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 19 October 2026 via checked.be.