OXIA: 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.
OXIA
Largest movements
- Receivables within one year +€41,303
up €41,303 (+62.0%), from €66,648 to €107,951
of which Trade receivables: +€40,459
- Cash +€35,205
up €35,205 (+8.5%), from €413,410 to €448,615
mainly Net result for the year (+€57,185) and Tax, wage and social debts (+€21,542)
- Reserves +€57,185
up €57,185 (+11.7%), from €487,356 to €544,541
- Tax, wage and social debts +€21,542
up €21,542 (+390.8%), from €5,512 to €27,054
of which Taxes: +€21,479
- Gross operating margin -€1,559
down €1,559 (-1.9%), from €84,208 to €82,650
- Financial charges +€1,235
up €1,235 (+76.6%), from €1,612 to €2,847
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 | €712,047 | €792,264 | +€80,217 | +11.3% |
| Fixed assets | 21/28 | €200,000 | €203,709 | +€3,709 | +1.9% |
| Tangible fixed assets | 22/27 | €0 | €3,709 | +€3,709 | |
| Plant, machinery and equipment | 23 | - | €1,589 | +€1,589 | |
| Furniture and vehicles | 24 | €0 | €2,121 | +€2,121 | |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €512,047 | €588,555 | +€76,508 | +14.9% |
| Amounts receivable after more than one year | 29 | €31,989 | €31,989 | = | 0.0% |
| Trade receivables | 290 | €31,989 | €31,989 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,648 | €107,951 | +€41,303 | +62.0% |
| Trade receivables | 40 | €49,677 | €90,136 | +€40,459 | +81.4% |
| Other amounts receivable | 41 | €16,971 | €17,815 | +€844 | +5.0% |
| Cash at bank and in hand | 54/58 | €413,410 | €448,615 | +€35,205 | +8.5% |
| Total equity and liabilities | 10/49 | €712,047 | €792,264 | +€80,217 | +11.3% |
| Equity | 10/15 | €696,685 | €753,871 | +€57,185 | +8.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €487,356 | €544,541 | +€57,185 | +11.7% |
| Distributable reserves | 133 | €487,356 | €544,541 | +€57,185 | +11.7% |
| Profit (loss) carried forward | 14 | €195,069 | €195,069 | = | 0.0% |
| Amounts payable | 17/49 | €15,361 | €38,393 | +€23,032 | +149.9% |
| Amounts payable within one year | 42/48 | €9,863 | €34,902 | +€25,040 | +253.9% |
| Trade debts | 44 | €85 | €189 | +€104 | +122.3% |
| Suppliers | 440/4 | €85 | €189 | +€104 | +122.3% |
| Taxes, remuneration and social security | 45 | €5,512 | €27,054 | +€21,542 | +390.8% |
| Taxes | 450/3 | €2,733 | €24,212 | +€21,479 | +785.9% |
| Remuneration and social security | 454/9 | €2,779 | €2,841 | +€62 | +2.2% |
| Other amounts payable | 47/48 | €4,265 | €7,659 | +€3,394 | +79.6% |
| Accrued charges and deferred income | 492/3 | €5,499 | €3,491 | -€2,008 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €77 | +€77 | |
| Other operating charges | 640/8 | €794 | €68 | -€725 | -91.4% |
| Gross operating margin | 9900 | €84,208 | €82,650 | -€1,559 | -1.9% |
| Operating profit (loss) | 9901 | €83,414 | €82,504 | -€910 | -1.1% |
| Financial income | 75/76B | €1,100 | €627 | -€473 | -43.0% |
| Recurring financial income | 75 | €1,100 | €627 | -€473 | -43.0% |
| Financial charges | 65/66B | €1,612 | €2,847 | +€1,235 | +76.6% |
| Recurring financial charges | 65 | €1,612 | €2,847 | +€1,235 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €82,903 | €80,284 | -€2,618 | -3.2% |
| Income taxes | 67/77 | €23,255 | €23,099 | -€156 | -0.7% |
| Profit (loss) for the period | 9904 | €59,647 | €57,185 | -€2,462 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,647 | €57,185 | -€2,462 | -4.1% |
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 9 October 2026 via checked.be.