OXFORD: 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.
OXFORD
Largest movements
- Cash -€17,694
down €17,694 (-23.5%), from €75,276 to €57,582
mainly Contributions, distributions and other (-€25,000) and Other debts (-€9,779)
- Intangible fixed assets -€2,880
down €2,880 (-36.4%), from €7,920 to €5,040
- Tangible fixed assets -€1,586
down €1,586 (-96.5%), from €1,644 to €58
of which Furniture and vehicles: -€1,039
- Other debts -€9,779
down €9,779 (-52.9%), from €18,470 to €8,691
- Profit (loss) carried forward -€8,949
down €8,949 (-20.9%), from €42,806 to €33,858
- Tax, wage and social debts -€3,855
down €3,855 (-22.1%), from €17,449 to €13,594
of which Remuneration and social security: -€4,318
- Depreciation -€5,633
down €5,633 (-55.8%), from €10,099 to €4,466
- Gross operating margin +€5,024
up €5,024 (+7.8%), from €64,222 to €69,245
- Taxes +€1,208
up €1,208 (+48.0%), from €2,518 to €3,727
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 | €101,287 | €78,968 | -€22,318 | -22.0% |
| Fixed assets | 21/28 | €9,564 | €5,097 | -€4,466 | -46.7% |
| Intangible fixed assets | 21 | €7,920 | €5,040 | -€2,880 | -36.4% |
| Tangible fixed assets | 22/27 | €1,644 | €58 | -€1,586 | -96.5% |
| Plant, machinery and equipment | 23 | €605 | €58 | -€547 | -90.5% |
| Furniture and vehicles | 24 | €1,039 | €0 | -€1,039 | -100% |
| Current assets | 29/58 | €91,723 | €73,871 | -€17,852 | -19.5% |
| Amounts receivable within one year | 40/41 | €14,819 | €14,229 | -€590 | -4.0% |
| Trade receivables | 40 | €14,038 | €13,456 | -€582 | -4.1% |
| Other amounts receivable | 41 | €781 | €773 | -€8 | -1.0% |
| Cash at bank and in hand | 54/58 | €75,276 | €57,582 | -€17,694 | -23.5% |
| Deferred charges and accrued income | 490/1 | €1,628 | €2,059 | +€432 | +26.5% |
| Total equity and liabilities | 10/49 | €101,287 | €78,968 | -€22,318 | -22.0% |
| Equity | 10/15 | €63,266 | €54,318 | -€8,949 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,806 | €33,858 | -€8,949 | -20.9% |
| Amounts payable | 17/49 | €38,020 | €24,651 | -€13,370 | -35.2% |
| Amounts payable within one year | 42/48 | €36,725 | €23,920 | -€12,805 | -34.9% |
| Trade debts | 44 | €806 | €1,635 | +€829 | +103% |
| Suppliers | 440/4 | €806 | €1,635 | +€829 | +103% |
| Taxes, remuneration and social security | 45 | €17,449 | €13,594 | -€3,855 | -22.1% |
| Taxes | 450/3 | €6,626 | €7,090 | +€463 | +7.0% |
| Remuneration and social security | 454/9 | €10,822 | €6,504 | -€4,318 | -39.9% |
| Other amounts payable | 47/48 | €18,470 | €8,691 | -€9,779 | -52.9% |
| Accrued charges and deferred income | 492/3 | €1,295 | €730 | -€565 | -43.6% |
| Remuneration, social security and pensions | 62 | €42,209 | €42,618 | +€409 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,099 | €4,466 | -€5,633 | -55.8% |
| Other operating charges | 640/8 | €1,047 | €1,077 | +€30 | +2.8% |
| Gross operating margin | 9900 | €64,222 | €69,245 | +€5,024 | +7.8% |
| Operating profit (loss) | 9901 | €10,866 | €21,084 | +€10,218 | +94.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,871 | €1,306 | -€565 | -30.2% |
| Recurring financial charges | 65 | €1,871 | €1,306 | -€565 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €8,996 | €19,778 | +€10,782 | +120% |
| Income taxes | 67/77 | €2,518 | €3,727 | +€1,208 | +48.0% |
| Profit (loss) for the period | 9904 | €6,477 | €16,051 | +€9,574 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €6,477 | €16,051 | +€9,574 | +148% |
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 27 October 2026 via checked.be.