OXIVALE: 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.
OXIVALE
Largest movements
- Current investments +€39,313
up €39,313 (+26.4%), from €148,780 to €188,093
- Cash +€20,899
up €20,899 (+8.2%), from €253,902 to €274,800
mainly Net result for the year (+€127,536) and Depreciation (+€1,922)
- Receivables within one year +€6,579
up €6,579 (+18.1%), from €36,377 to €42,956
of which Trade receivables: +€19,863
- Profit (loss) carried forward +€127,536
up €127,536, from €0 to €127,536
- Other debts -€47,030
down €47,030 (-100%), from €47,030 to €0
- Tax, wage and social debts -€13,057
down €13,057 (-47.7%), from €27,367 to €14,310
- Gross operating margin +€48,012
up €48,012 (+40.8%), from €117,756 to €165,769
- Financial income +€4,363
up €4,363 (+1,063%), from €410 to €4,773
- Financial charges -€3,653
down €3,653 (-80.4%), from €4,545 to €892
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 | €449,158 | €515,962 | +€66,803 | +14.9% |
| Fixed assets | 21/28 | €8,184 | €7,984 | -€200 | -2.4% |
| Tangible fixed assets | 22/27 | €5,645 | €5,445 | -€200 | -3.6% |
| Furniture and vehicles | 24 | €2,608 | €2,787 | +€178 | +6.8% |
| Other tangible fixed assets | 26 | €3,037 | €2,658 | -€379 | -12.5% |
| Financial fixed assets | 28 | €2,539 | €2,539 | = | 0.0% |
| Current assets | 29/58 | €440,974 | €507,978 | +€67,004 | +15.2% |
| Amounts receivable within one year | 40/41 | €36,377 | €42,956 | +€6,579 | +18.1% |
| Trade receivables | 40 | €19,328 | €39,191 | +€19,863 | +103% |
| Other amounts receivable | 41 | €17,049 | €3,765 | -€13,284 | -77.9% |
| Current investments | 50/53 | €148,780 | €188,093 | +€39,313 | +26.4% |
| Cash at bank and in hand | 54/58 | €253,902 | €274,800 | +€20,899 | +8.2% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,128 | +€213 | +11.1% |
| Total equity and liabilities | 10/49 | €449,158 | €515,962 | +€66,803 | +14.9% |
| Equity | 10/15 | €373,970 | €501,505 | +€127,536 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,370 | €355,370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €355,370 | €355,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €127,536 | +€127,536 | |
| Amounts payable | 17/49 | €75,189 | €14,456 | -€60,732 | -80.8% |
| Amounts payable within one year | 42/48 | €75,189 | €14,456 | -€60,732 | -80.8% |
| Trade debts | 44 | €791 | €146 | -€645 | -81.6% |
| Suppliers | 440/4 | €791 | €146 | -€645 | -81.6% |
| Taxes, remuneration and social security | 45 | €27,367 | €14,310 | -€13,057 | -47.7% |
| Taxes | 450/3 | €27,367 | €14,310 | -€13,057 | -47.7% |
| Other amounts payable | 47/48 | €47,030 | €0 | -€47,030 | -100% |
| Remuneration, social security and pensions | 62 | €1,477 | €1,477 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €1,922 | -€1,478 | -43.5% |
| Other operating charges | 640/8 | €1,069 | €1,101 | +€33 | +3.1% |
| Gross operating margin | 9900 | €117,756 | €165,769 | +€48,012 | +40.8% |
| Operating profit (loss) | 9901 | €111,810 | €161,268 | +€49,458 | +44.2% |
| Financial income | 75/76B | €410 | €4,773 | +€4,363 | +1,063% |
| Recurring financial income | 75 | €410 | €4,773 | +€4,363 | +1,063% |
| Financial charges | 65/66B | €4,545 | €892 | -€3,653 | -80.4% |
| Recurring financial charges | 65 | €4,545 | €892 | -€3,653 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €107,675 | €165,149 | +€57,473 | +53.4% |
| Income taxes | 67/77 | €38,942 | €37,613 | -€1,329 | -3.4% |
| Profit (loss) for the period | 9904 | €68,733 | €127,536 | +€58,802 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,733 | €127,536 | +€58,802 | +85.6% |
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 17 October 2026 via checked.be.