OXALUNA: 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.
OXALUNA
Largest movements
- Receivables within one year +€5,652
up €5,652 (+15.9%), from €35,467 to €41,119
of which Other amounts receivable: +€9,654
- Cash -€2,952
down €2,952 (-8.9%), from €33,121 to €30,169
mainly Contributions, distributions and other (-€23,527) and Receivables within one year (-€5,652)
- Tangible fixed assets +€1,568
up €1,568 (+33.6%), from €4,673 to €6,241
of which Plant, machinery and equipment: +€2,842
- Other debts +€23,527
new in 2025: €23,527
- Reserves -€19,918
down €19,918 (-47.5%), from €41,954 to €22,036
- Trade debts +€4,640
up €4,640 (+550.4%), from €843 to €5,483
- Tax, wage and social debts -€3,981
down €3,981 (-49.6%), from €8,024 to €4,043
- Gross operating margin -€8,767
down €8,767 (-47.2%), from €18,568 to €9,801
- Taxes -€1,805
down €1,805 (-30.9%), from €5,848 to €4,043
- Depreciation -€703
down €703 (-27.7%), from €2,535 to €1,832
- Other operating charges -€618
down €618 (-23.1%), from €2,681 to €2,063
- Financial income +€187
up €187 (+11.6%), from €1,614 to €1,801
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 | €73,261 | €77,529 | +€4,268 | +5.8% |
| Fixed assets | 21/28 | €4,673 | €6,241 | +€1,568 | +33.6% |
| Tangible fixed assets | 22/27 | €4,673 | €6,241 | +€1,568 | +33.6% |
| Plant, machinery and equipment | 23 | €90 | €2,932 | +€2,842 | +3157.8% |
| Furniture and vehicles | 24 | €4,583 | €3,309 | -€1,274 | -27.8% |
| Current assets | 29/58 | €68,588 | €71,288 | +€2,700 | +3.9% |
| Amounts receivable within one year | 40/41 | €35,467 | €41,119 | +€5,652 | +15.9% |
| Trade receivables | 40 | €7,268 | €3,266 | -€4,002 | -55.1% |
| Other amounts receivable | 41 | €28,199 | €37,853 | +€9,654 | +34.2% |
| Cash at bank and in hand | 54/58 | €33,121 | €30,169 | -€2,952 | -8.9% |
| Total equity and liabilities | 10/49 | €73,261 | €77,529 | +€4,268 | +5.8% |
| Equity | 10/15 | €64,394 | €44,476 | -€19,918 | -30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,954 | €22,036 | -€19,918 | -47.5% |
| Distributable reserves | 133 | €41,954 | €22,036 | -€19,918 | -47.5% |
| Profit (loss) carried forward | 14 | €3,840 | €3,840 | = | 0.0% |
| Amounts payable | 17/49 | €8,867 | €33,053 | +€24,186 | +272.8% |
| Amounts payable within one year | 42/48 | €8,867 | €33,053 | +€24,186 | +272.8% |
| Trade debts | 44 | €843 | €5,483 | +€4,640 | +550.4% |
| Suppliers | 440/4 | €843 | €5,483 | +€4,640 | +550.4% |
| Taxes, remuneration and social security | 45 | €8,024 | €4,043 | -€3,981 | -49.6% |
| Taxes | 450/3 | €8,024 | €4,043 | -€3,981 | -49.6% |
| Other amounts payable | 47/48 | - | €23,527 | +€23,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,535 | €1,832 | -€703 | -27.7% |
| Other operating charges | 640/8 | €2,681 | €2,063 | -€618 | -23.1% |
| Gross operating margin | 9900 | €18,568 | €9,801 | -€8,767 | -47.2% |
| Operating profit (loss) | 9901 | €13,352 | €5,906 | -€7,446 | -55.8% |
| Financial income | 75/76B | €1,614 | €1,801 | +€187 | +11.6% |
| Recurring financial income | 75 | €1,614 | €1,801 | +€187 | +11.6% |
| Financial charges | 65/66B | €240 | €55 | -€185 | -77.1% |
| Recurring financial charges | 65 | €240 | €55 | -€185 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €14,726 | €7,652 | -€7,074 | -48.0% |
| Income taxes | 67/77 | €5,848 | €4,043 | -€1,805 | -30.9% |
| Profit (loss) for the period | 9904 | €8,878 | €3,609 | -€5,269 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,878 | €3,609 | -€5,269 | -59.3% |
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 10 October 2026 via checked.be.