OXPY: 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.
OXPY
Largest movements
- Cash -€43,747
down €43,747 (-49.2%), from €88,944 to €45,197
mainly Contributions, distributions and other (-€31,641) and Other debts (-€30,234)
- Intangible fixed assets -€6,000
down €6,000 (-21.2%), from €28,267 to €22,267
- Receivables within one year +€4,826
up €4,826 (+57.5%), from €8,391 to €13,217
of which Trade receivables: +€8,431
- Tangible fixed assets +€3,663
up €3,663 (+32.0%), from €11,452 to €15,114
of which Furniture and vehicles: +€2,936
- Deferred charges and accrued income +€1,834
up €1,834 (+1,766%), from €104 to €1,938
- Other debts -€30,234
down €30,234 (-28.0%), from €108,156 to €77,922
- Tax, wage and social debts -€7,087
down €7,087 (-37.3%), from €18,980 to €11,892
of which Taxes: -€7,066
- Gross operating margin -€12,374
down €12,374 (-19.9%), from €62,092 to €49,717
- Taxes -€3,210
down €3,210 (-26.9%), from €11,930 to €8,719
- Depreciation +€841
up €841 (+10.1%), from €8,366 to €9,207
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 | €137,158 | €97,733 | -€39,425 | -28.7% |
| Fixed assets | 21/28 | €39,719 | €37,382 | -€2,337 | -5.9% |
| Intangible fixed assets | 21 | €28,267 | €22,267 | -€6,000 | -21.2% |
| Tangible fixed assets | 22/27 | €11,452 | €15,114 | +€3,663 | +32.0% |
| Furniture and vehicles | 24 | €1,722 | €4,658 | +€2,936 | +170% |
| Other tangible fixed assets | 26 | €9,730 | €8,553 | -€1,177 | -12.1% |
| Assets under construction and advance payments | 27 | - | €1,903 | +€1,903 | |
| Current assets | 29/58 | €97,439 | €60,351 | -€37,087 | -38.1% |
| Amounts receivable within one year | 40/41 | €8,391 | €13,217 | +€4,826 | +57.5% |
| Trade receivables | 40 | €4,786 | €13,217 | +€8,431 | +176% |
| Other amounts receivable | 41 | €3,605 | - | -€3,605 | |
| Cash at bank and in hand | 54/58 | €88,944 | €45,197 | -€43,747 | -49.2% |
| Deferred charges and accrued income | 490/1 | €104 | €1,938 | +€1,834 | +1,766% |
| Total equity and liabilities | 10/49 | €137,158 | €97,733 | -€39,425 | -28.7% |
| Equity | 10/15 | €8,719 | €7,500 | -€1,219 | -14.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,219 | - | -€1,219 | |
| Amounts payable | 17/49 | €128,439 | €90,233 | -€38,206 | -29.7% |
| Amounts payable within one year | 42/48 | €128,439 | €90,233 | -€38,206 | -29.7% |
| Trade debts | 44 | €1,303 | €419 | -€884 | -67.9% |
| Suppliers | 440/4 | €1,303 | €419 | -€884 | -67.9% |
| Taxes, remuneration and social security | 45 | €18,980 | €11,892 | -€7,087 | -37.3% |
| Taxes | 450/3 | €16,980 | €9,914 | -€7,066 | -41.6% |
| Remuneration and social security | 454/9 | €2,000 | €1,978 | -€22 | -1.1% |
| Other amounts payable | 47/48 | €108,156 | €77,922 | -€30,234 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,366 | €9,207 | +€841 | +10.1% |
| Other operating charges | 640/8 | €673 | €1,235 | +€562 | +83.4% |
| Gross operating margin | 9900 | €62,092 | €49,717 | -€12,374 | -19.9% |
| Operating profit (loss) | 9901 | €53,052 | €39,275 | -€13,777 | -26.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €402 | €134 | -€268 | -66.6% |
| Recurring financial charges | 65 | €402 | €134 | -€268 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €52,654 | €39,142 | -€13,513 | -25.7% |
| Income taxes | 67/77 | €11,930 | €8,719 | -€3,210 | -26.9% |
| Profit (loss) for the period | 9904 | €40,725 | €30,422 | -€10,302 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,725 | €30,422 | -€10,302 | -25.3% |
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 28 October 2026 via checked.be.