OXAris: 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.
OXAris
Largest movements
- Cash +€73,722
up €73,722 (+331.2%), from €22,262 to €95,984
mainly Net result for the year (+€106,181) and Other debts (+€5,405)
- Current investments +€32,913
new in 2025: €32,913
- Receivables within one year +€4,415
up €4,415 (+10.6%), from €41,626 to €46,041
of which Trade receivables: +€4,951
- Reserves +€106,181
up €106,181 (+145.6%), from €72,923 to €179,104
- Other debts +€5,405
new in 2025: €5,405
- Tax, wage and social debts -€2,455
down €2,455 (-9.9%), from €24,740 to €22,285
- Gross operating margin +€51,393
up €51,393 (+48.5%), from €105,920 to €157,313
- Taxes +€16,469
up €16,469 (+60.3%), from €27,307 to €43,776
- Depreciation +€1,878
up €1,878 (+70.1%), from €2,678 to €4,556
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 | €106,506 | €215,103 | +€108,597 | +102.0% |
| Fixed assets | 21/28 | €41,618 | €39,549 | -€2,069 | -5.0% |
| Tangible fixed assets | 22/27 | €41,618 | €39,549 | -€2,069 | -5.0% |
| Other tangible fixed assets | 26 | €41,618 | €39,549 | -€2,069 | -5.0% |
| Current assets | 29/58 | €64,888 | €175,554 | +€110,666 | +170.5% |
| Amounts receivable within one year | 40/41 | €41,626 | €46,041 | +€4,415 | +10.6% |
| Trade receivables | 40 | €40,670 | €45,621 | +€4,951 | +12.2% |
| Other amounts receivable | 41 | €956 | €420 | -€536 | -56.1% |
| Current investments | 50/53 | - | €32,913 | +€32,913 | |
| Cash at bank and in hand | 54/58 | €22,262 | €95,984 | +€73,722 | +331.2% |
| Deferred charges and accrued income | 490/1 | €1,000 | €616 | -€384 | -38.4% |
| Total equity and liabilities | 10/49 | €106,506 | €215,103 | +€108,597 | +102.0% |
| Equity | 10/15 | €77,923 | €184,104 | +€106,181 | +136.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,923 | €179,104 | +€106,181 | +145.6% |
| Distributable reserves | 133 | €72,923 | €179,104 | +€106,181 | +145.6% |
| Amounts payable | 17/49 | €28,583 | €30,999 | +€2,417 | +8.5% |
| Amounts payable within one year | 42/48 | €28,232 | €30,739 | +€2,507 | +8.9% |
| Financial debts | 43 | €395 | €75 | -€319 | -80.9% |
| Credit institutions | 430/8 | €395 | €75 | -€319 | -80.9% |
| Trade debts | 44 | €3,097 | €2,973 | -€123 | -4.0% |
| Suppliers | 440/4 | €3,097 | €2,973 | -€123 | -4.0% |
| Taxes, remuneration and social security | 45 | €24,740 | €22,285 | -€2,455 | -9.9% |
| Taxes | 450/3 | €24,740 | €22,285 | -€2,455 | -9.9% |
| Other amounts payable | 47/48 | - | €5,405 | +€5,405 | |
| Accrued charges and deferred income | 492/3 | €351 | €261 | -€90 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €4,556 | +€1,878 | +70.1% |
| Other operating charges | 640/8 | - | €46 | +€46 | |
| Gross operating margin | 9900 | €105,920 | €157,313 | +€51,393 | +48.5% |
| Operating profit (loss) | 9901 | €103,242 | €152,711 | +€49,469 | +47.9% |
| Financial income | 75/76B | - | €644 | +€644 | |
| Recurring financial income | 75 | - | €644 | +€644 | |
| Financial charges | 65/66B | €3,013 | €3,399 | +€386 | +12.8% |
| Recurring financial charges | 65 | €3,013 | €3,399 | +€386 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €100,230 | €149,956 | +€49,727 | +49.6% |
| Income taxes | 67/77 | €27,307 | €43,776 | +€16,469 | +60.3% |
| Profit (loss) for the period | 9904 | €72,923 | €106,181 | +€33,258 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,923 | €106,181 | +€33,258 | +45.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.