OXIRA: 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.
OXIRA
Largest movements
- Cash -€538,730
down €538,730 (-52.3%), from €1.0m to €491,378
mainly Other debts (-€978,976) and Trade debts (-€100,364)
- Receivables within one year -€453,921
down €453,921 (-69.1%), from €656,710 to €202,788
of which Other amounts receivable: -€389,567
- Stocks and contracts -€61,703
down €61,703 (-71.3%), from €86,503 to €24,800
- Other debts -€978,976
down €978,976 (-97.3%), from €1.0m to €26,725
- Profit (loss) carried forward +€113,340
up €113,340 (+39.4%), from €287,745 to €401,085
- Trade debts -€100,364
down €100,364 (-16.9%), from €594,468 to €494,104
- Debts after one year -€73,772
down €73,772 (-29.1%), from €253,467 to €179,695
- Tax, wage and social debts -€29,748
down €29,748 (-70.3%), from €42,312 to €12,563
of which Remuneration and social security: -€25,580
- Gross operating margin +€78,812
up €78,812 (+27.8%), from €283,162 to €361,974
- Staff costs -€52,662
down €52,662 (-29.1%), from €180,968 to €128,306
- Taxes +€28,531
up €28,531 (+225%), from €12,656 to €41,187
- Depreciation +€12,176
up €12,176 (+21.4%), from €56,883 to €69,059
- Other operating charges +€10,604
up €10,604 (+761%), from €1,393 to €11,998
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 | €2,512,098 | €1,439,347 | -€1.1m | -42.7% |
| Fixed assets | 21/28 | €738,264 | €718,844 | -€19,420 | -2.6% |
| Tangible fixed assets | 22/27 | €737,249 | €717,829 | -€19,420 | -2.6% |
| Land and buildings | 22 | €624,576 | €598,503 | -€26,073 | -4.2% |
| Plant, machinery and equipment | 23 | €51,877 | €56,751 | +€4,874 | +9.4% |
| Furniture and vehicles | 24 | €60,796 | €62,574 | +€1,778 | +2.9% |
| Financial fixed assets | 28 | €1,015 | €1,015 | = | 0.0% |
| Current assets | 29/58 | €1,773,834 | €720,503 | -€1.1m | -59.4% |
| Stocks and contracts in progress | 3 | €86,503 | €24,800 | -€61,703 | -71.3% |
| Stocks | 30/36 | €86,503 | €24,800 | -€61,703 | -71.3% |
| Amounts receivable within one year | 40/41 | €656,710 | €202,788 | -€453,921 | -69.1% |
| Trade receivables | 40 | €189,598 | €125,243 | -€64,355 | -33.9% |
| Other amounts receivable | 41 | €467,112 | €77,545 | -€389,567 | -83.4% |
| Cash at bank and in hand | 54/58 | €1,030,108 | €491,378 | -€538,730 | -52.3% |
| Deferred charges and accrued income | 490/1 | €514 | €1,537 | +€1,023 | +199% |
| Total equity and liabilities | 10/49 | €2,512,098 | €1,439,347 | -€1.1m | -42.7% |
| Equity | 10/15 | €481,582 | €593,856 | +€112,274 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,860 | €151,860 | = | 0.0% |
| Distributable reserves | 133 | €151,860 | €151,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,745 | €401,085 | +€113,340 | +39.4% |
| Investment grants | 15 | €23,377 | €22,311 | -€1,066 | -4.6% |
| Provisions and deferred taxes | 16 | €111,166 | €108,631 | -€2,535 | -2.3% |
| Provisions for liabilities and charges | 160/5 | €101,388 | €99,308 | -€2,080 | -2.1% |
| Other liabilities and charges | 164/5 | €101,388 | €99,308 | -€2,080 | -2.1% |
| Deferred taxes | 168 | €9,778 | €9,323 | -€455 | -4.6% |
| Amounts payable | 17/49 | €1,919,350 | €736,860 | -€1.2m | -61.6% |
| Amounts payable after more than one year | 17 | €253,467 | €179,695 | -€73,772 | -29.1% |
| Financial debts | 170/4 | €253,467 | €179,695 | -€73,772 | -29.1% |
| Amounts payable within one year | 42/48 | €1,665,883 | €557,165 | -€1.1m | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €23,402 | €23,772 | +€370 | +1.6% |
| Trade debts | 44 | €594,468 | €494,104 | -€100,364 | -16.9% |
| Suppliers | 440/4 | €594,468 | €494,104 | -€100,364 | -16.9% |
| Taxes, remuneration and social security | 45 | €42,312 | €12,563 | -€29,748 | -70.3% |
| Taxes | 450/3 | €4,168 | - | -€4,168 | |
| Remuneration and social security | 454/9 | €38,143 | €12,563 | -€25,580 | -67.1% |
| Other amounts payable | 47/48 | €1,005,701 | €26,725 | -€978,976 | -97.3% |
| Remuneration, social security and pensions | 62 | €180,968 | €128,306 | -€52,662 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,883 | €69,059 | +€12,176 | +21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,080 | -€2,080 | |
| Other operating charges | 640/8 | €1,393 | €11,998 | +€10,604 | +761% |
| Gross operating margin | 9900 | €283,162 | €361,974 | +€78,812 | +27.8% |
| Operating profit (loss) | 9901 | €43,918 | €154,691 | +€110,773 | +252% |
| Financial income | 75/76B | €12,875 | €5,728 | -€7,147 | -55.5% |
| Recurring financial income | 75 | €12,875 | €5,728 | -€7,147 | -55.5% |
| Financial charges | 65/66B | €6,048 | €6,347 | +€299 | +4.9% |
| Recurring financial charges | 65 | €6,048 | €6,347 | +€299 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €50,745 | €154,073 | +€103,327 | +204% |
| Transfer from deferred taxes | 780 | €455 | €455 | = | 0.0% |
| Income taxes | 67/77 | €12,656 | €41,187 | +€28,531 | +225% |
| Profit (loss) for the period | 9904 | €38,544 | €113,340 | +€74,796 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €38,544 | €113,340 | +€74,796 | +194% |
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 20 October 2026 via checked.be.