OXALIS FINANCES: 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 FINANCES
Largest movements
- Receivables within one year -€30,954
down €30,954 (-95.0%), from €32,577 to €1,622
of which Trade receivables: -€30,972
- Tangible fixed assets -€25,866
down €25,866 (-4.1%), from €628,570 to €602,704
of which Land and buildings: -€25,548
- Cash -€20,627
down €20,627 (-88.9%), from €23,216 to €2,588
mainly Trade debts (-€36,620) and Net result for the year (-€26,800)
- Trade debts -€36,620
down €36,620 (-97.2%), from €37,657 to €1,036
- Profit (loss) carried forward -€25,183
down €25,183 (-100.0%), from €25,186 to €3
- Debts after one year -€23,256
down €23,256 (-13.4%), from €172,935 to €149,680
- Other debts +€8,045
up €8,045 (+2.0%), from €402,456 to €410,501
- Gross operating margin +€8,309
up €8,309 (+115%), from €7,204 to €15,513
- Depreciation +€1,373
up €1,373 (+4.9%), from €27,996 to €29,370
- Financial charges -€500
down €500 (-6.4%), from €7,773 to €7,273
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 | €686,114 | €608,457 | -€77,657 | -11.3% |
| Fixed assets | 21/28 | €629,970 | €604,104 | -€25,866 | -4.1% |
| Tangible fixed assets | 22/27 | €628,570 | €602,704 | -€25,866 | -4.1% |
| Land and buildings | 22 | €627,149 | €601,602 | -€25,548 | -4.1% |
| Furniture and vehicles | 24 | €1,421 | €1,102 | -€319 | -22.4% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €56,144 | €4,353 | -€51,791 | -92.2% |
| Amounts receivable within one year | 40/41 | €32,577 | €1,622 | -€30,954 | -95.0% |
| Trade receivables | 40 | €32,577 | €1,605 | -€30,972 | -95.1% |
| Other amounts receivable | 41 | €0 | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €23,216 | €2,588 | -€20,627 | -88.9% |
| Deferred charges and accrued income | 490/1 | €352 | €142 | -€209 | -59.5% |
| Total equity and liabilities | 10/49 | €686,114 | €608,457 | -€77,657 | -11.3% |
| Equity | 10/15 | €47,262 | €20,463 | -€26,800 | -56.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,617 | €0 | -€1,617 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,617 | €0 | -€1,617 | -100% |
| Profit (loss) carried forward | 14 | €25,186 | €3 | -€25,183 | -100.0% |
| Amounts payable | 17/49 | €638,852 | €587,994 | -€50,858 | -8.0% |
| Amounts payable after more than one year | 17 | €172,935 | €149,680 | -€23,256 | -13.4% |
| Financial debts | 170/4 | €172,935 | €149,680 | -€23,256 | -13.4% |
| Amounts payable within one year | 42/48 | €464,660 | €436,705 | -€27,955 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €24,547 | €25,168 | +€621 | +2.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €37,657 | €1,036 | -€36,620 | -97.2% |
| Suppliers | 440/4 | €37,657 | €1,036 | -€36,620 | -97.2% |
| Other amounts payable | 47/48 | €402,456 | €410,501 | +€8,045 | +2.0% |
| Accrued charges and deferred income | 492/3 | €1,257 | €1,610 | +€353 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,996 | €29,370 | +€1,373 | +4.9% |
| Other operating charges | 640/8 | €5,737 | €5,728 | -€9 | -0.1% |
| Gross operating margin | 9900 | €7,204 | €15,513 | +€8,309 | +115% |
| Operating profit (loss) | 9901 | -€26,530 | -€19,585 | +€6,944 | +26.2% |
| Financial income | 75/76B | €3 | €59 | +€56 | +2,015% |
| Recurring financial income | 75 | €3 | €59 | +€56 | +2,015% |
| Financial charges | 65/66B | €7,773 | €7,273 | -€500 | -6.4% |
| Recurring financial charges | 65 | €7,773 | €7,273 | -€500 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,300 | -€26,800 | +€7,501 | +21.9% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100% |
| Profit (loss) for the period | 9904 | -€34,301 | -€26,800 | +€7,501 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,301 | -€26,800 | +€7,501 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.