OXALIS BUREAU: 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 BUREAU
Largest movements
- Current investments +€140,555
up €140,555 (+56.1%), from €250,698 to €391,253
- Tangible fixed assets -€50,034
down €50,034 (-15.5%), from €323,192 to €273,158
of which Furniture and vehicles: -€32,784
- Cash -€41,697
down €41,697 (-4.4%), from €947,061 to €905,364
mainly Current investments (-€140,555) and Receivables within one year (-€6,940)
- Reserves +€52,891
up €52,891 (+3.8%), from €1.4m to €1.4m
- Gross operating margin -€63,326
down €63,326 (-34.2%), from €185,031 to €121,705
- Taxes -€13,121
down €13,121 (-30.5%), from €43,072 to €29,952
- Financial income +€9,398
up €9,398 (+103%), from €9,093 to €18,491
- Depreciation +€3,921
up €3,921 (+8.5%), from €46,112 to €50,034
- Other operating charges -€2,552
down €2,552 (-29.9%), from €8,523 to €5,971
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 | €1,530,673 | €1,586,437 | +€55,764 | +3.6% |
| Fixed assets | 21/28 | €323,192 | €273,158 | -€50,034 | -15.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €323,192 | €273,158 | -€50,034 | -15.5% |
| Land and buildings | 22 | €169,656 | €156,957 | -€12,699 | -7.5% |
| Plant, machinery and equipment | 23 | €23,288 | €18,738 | -€4,550 | -19.5% |
| Furniture and vehicles | 24 | €130,248 | €97,464 | -€32,784 | -25.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,207,481 | €1,313,279 | +€105,798 | +8.8% |
| Amounts receivable within one year | 40/41 | €9,722 | €16,662 | +€6,940 | +71.4% |
| Trade receivables | 40 | €9,722 | €16,653 | +€6,931 | +71.3% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Current investments | 50/53 | €250,698 | €391,253 | +€140,555 | +56.1% |
| Cash at bank and in hand | 54/58 | €947,061 | €905,364 | -€41,697 | -4.4% |
| Total equity and liabilities | 10/49 | €1,530,673 | €1,586,437 | +€55,764 | +3.6% |
| Equity | 10/15 | €1,487,734 | €1,540,625 | +€52,891 | +3.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,387,734 | €1,440,625 | +€52,891 | +3.8% |
| Distributable reserves | 133 | €1,387,734 | €1,440,625 | +€52,891 | +3.8% |
| Amounts payable | 17/49 | €42,939 | €45,812 | +€2,874 | +6.7% |
| Amounts payable within one year | 42/48 | €42,939 | €45,812 | +€2,874 | +6.7% |
| Trade debts | 44 | - | €313 | +€313 | |
| Suppliers | 440/4 | - | €313 | +€313 | |
| Taxes, remuneration and social security | 45 | €17,952 | €25,840 | +€7,888 | +43.9% |
| Taxes | 450/3 | €17,952 | €25,840 | +€7,888 | +43.9% |
| Other amounts payable | 47/48 | €24,987 | €19,659 | -€5,328 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,112 | €50,034 | +€3,921 | +8.5% |
| Other operating charges | 640/8 | €8,523 | €5,971 | -€2,552 | -29.9% |
| Gross operating margin | 9900 | €185,031 | €121,705 | -€63,326 | -34.2% |
| Operating profit (loss) | 9901 | €130,396 | €65,700 | -€64,696 | -49.6% |
| Financial income | 75/76B | €9,093 | €18,491 | +€9,398 | +103% |
| Recurring financial income | 75 | €9,093 | €18,491 | +€9,398 | +103% |
| Financial charges | 65/66B | €311 | €1,349 | +€1,038 | +334% |
| Recurring financial charges | 65 | €311 | €1,349 | +€1,038 | +334% |
| Profit (loss) for the period before taxes | 9903 | €139,179 | €82,842 | -€56,336 | -40.5% |
| Income taxes | 67/77 | €43,072 | €29,952 | -€13,121 | -30.5% |
| Profit (loss) for the period | 9904 | €96,106 | €52,891 | -€43,216 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,106 | €52,891 | -€43,216 | -45.0% |
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 28 October 2026 via checked.be.