OXOPIA: 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.
OXOPIA
Largest movements
- Financial fixed assets +€75,000
up €75,000 (+60.0%), from €125,000 to €200,000
- Intangible fixed assets +€58,505
new in 2025: €58,505
- Stocks and contracts +€28,056
up €28,056, from €0 to €28,056
- Tangible fixed assets -€27,750
down €27,750 (-15.7%), from €177,158 to €149,409
of which Furniture and vehicles: -€18,951
- Cash -€26,398
down €26,398 (-33.5%), from €78,757 to €52,359
mainly Investment in fixed assets (net) (-€139,109) and Contributions, distributions and other (-€50,893)
- Reserves +€45,993
up €45,993 (+15.6%), from €294,308 to €340,301
of which Distributable reserves: +€45,993
- Trade debts +€28,394
up €28,394 (+3,816%), from €744 to €29,138
- Profit (loss) carried forward +€23,941
up €23,941, from -€23,941 to €0
- Tax, wage and social debts +€19,225
up €19,225 (+253%), from €7,593 to €26,818
of which Taxes: +€18,288
- Debts after one year -€18,876
down €18,876 (-21.2%), from €89,218 to €70,342
- Gross operating margin +€17,118
up €17,118 (+9.0%), from €189,424 to €206,542
- Depreciation +€2,736
up €2,736 (+8.9%), from €30,618 to €33,354
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 | €448,431 | €551,208 | +€102,776 | +22.9% |
| Fixed assets | 21/28 | €302,158 | €407,913 | +€105,755 | +35.0% |
| Intangible fixed assets | 21 | - | €58,505 | +€58,505 | |
| Tangible fixed assets | 22/27 | €177,158 | €149,409 | -€27,750 | -15.7% |
| Plant, machinery and equipment | 23 | €3,883 | €5,936 | +€2,053 | +52.9% |
| Furniture and vehicles | 24 | €42,896 | €23,945 | -€18,951 | -44.2% |
| Leasing and similar rights | 25 | €123,580 | €113,950 | -€9,630 | -7.8% |
| Other tangible fixed assets | 26 | €6,799 | €5,578 | -€1,222 | -18.0% |
| Financial fixed assets | 28 | €125,000 | €200,000 | +€75,000 | +60.0% |
| Current assets | 29/58 | €146,273 | €143,294 | -€2,979 | -2.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €28,056 | +€28,056 | |
| Stocks | 30/36 | €0 | €28,056 | +€28,056 | |
| Amounts receivable within one year | 40/41 | €66,484 | €61,879 | -€4,605 | -6.9% |
| Trade receivables | 40 | €52,978 | €59,625 | +€6,647 | +12.5% |
| Other amounts receivable | 41 | €13,506 | €2,254 | -€11,252 | -83.3% |
| Cash at bank and in hand | 54/58 | €78,757 | €52,359 | -€26,398 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,032 | €1,000 | -€32 | -3.1% |
| Total equity and liabilities | 10/49 | €448,431 | €551,208 | +€102,776 | +22.9% |
| Equity | 10/15 | €332,367 | €402,301 | +€69,934 | +21.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €294,308 | €340,301 | +€45,993 | +15.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €294,308 | €340,301 | +€45,993 | +15.6% |
| Profit (loss) carried forward | 14 | -€23,941 | €0 | +€23,941 | |
| Amounts payable | 17/49 | €116,064 | €148,906 | +€32,842 | +28.3% |
| Amounts payable after more than one year | 17 | €89,218 | €70,342 | -€18,876 | -21.2% |
| Financial debts | 170/4 | €89,218 | €70,342 | -€18,876 | -21.2% |
| Amounts payable within one year | 42/48 | €26,821 | €78,545 | +€51,725 | +193% |
| Current portion of amounts payable after more than one year | 42 | €18,484 | €18,876 | +€393 | +2.1% |
| Trade debts | 44 | €744 | €29,138 | +€28,394 | +3,816% |
| Suppliers | 440/4 | €744 | €29,138 | +€28,394 | +3,816% |
| Taxes, remuneration and social security | 45 | €7,593 | €26,818 | +€19,225 | +253% |
| Taxes | 450/3 | €7,593 | €25,881 | +€18,288 | +241% |
| Remuneration and social security | 454/9 | - | €937 | +€937 | |
| Other amounts payable | 47/48 | - | €3,713 | +€3,713 | |
| Accrued charges and deferred income | 492/3 | €25 | €19 | -€6 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,618 | €33,354 | +€2,736 | +8.9% |
| Other operating charges | 640/8 | €1,499 | €1,882 | +€383 | +25.5% |
| Non-recurring operating charges | 66A | €215 | €0 | -€215 | -100% |
| Gross operating margin | 9900 | €189,424 | €206,542 | +€17,118 | +9.0% |
| Operating profit (loss) | 9901 | €157,092 | €171,307 | +€14,215 | +9.0% |
| Financial income | 75/76B | €887 | €161 | -€727 | -81.9% |
| Recurring financial income | 75 | €887 | €161 | -€727 | -81.9% |
| Financial charges | 65/66B | €2,646 | €3,187 | +€541 | +20.5% |
| Recurring financial charges | 65 | €2,646 | €3,187 | +€541 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €155,333 | €168,280 | +€12,947 | +8.3% |
| Income taxes | 67/77 | €45,935 | €47,454 | +€1,518 | +3.3% |
| Profit (loss) for the period | 9904 | €109,398 | €120,826 | +€11,428 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,398 | €120,826 | +€11,428 | +10.4% |
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 24 October 2026 via checked.be.