OXY-VITALE: what changed
Two fiscal 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.
OXY-VITALE
Largest movements
- Tangible fixed assets -€81,464
down €81,464 (-9.0%), from €905,453 to €823,989
of which Land and buildings: -€64,736
- Receivables within one year +€22,204
up €22,204 (+230.1%), from €9,649 to €31,853
of which Trade receivables: +€22,204
- Profit (loss) carried forward -€29,028
down €29,028 (-8.6%), from -€336,278 to -€365,306
- Revaluation surpluses -€28,655
down €28,655 (-5.8%), from €493,546 to €464,891
- Gross operating margin +€10,794
up €10,794 (+44.7%), from €24,145 to €34,939
- Financial charges -€1,579
down €1,579 (-33.0%), from €4,787 to €3,208
- Write-downs +€800
up €800 (+88.9%), from -€900 to -€100
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €948,605 | €886,959 | -€61,645 | -6.5% |
| Fixed assets | 21/28 | €907,160 | €825,696 | -€81,464 | -9.0% |
| Tangible fixed assets | 22/27 | €905,453 | €823,989 | -€81,464 | -9.0% |
| Land and buildings | 22 | €860,394 | €795,658 | -€64,736 | -7.5% |
| Plant, machinery and equipment | 23 | €45,060 | €28,331 | -€16,729 | -37.1% |
| Financial fixed assets | 28 | €1,707 | €1,707 | = | 0.0% |
| Current assets | 29/58 | €41,444 | €61,264 | +€19,819 | +47.8% |
| Amounts receivable within one year | 40/41 | €9,649 | €31,853 | +€22,204 | +230.1% |
| Trade receivables | 40 | €9,418 | €31,623 | +€22,204 | +235.8% |
| Other amounts receivable | 41 | €231 | €231 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,106 | €29,341 | +€1,235 | +4.4% |
| Deferred charges and accrued income | 490/1 | €3,690 | €70 | -€3,620 | -98.1% |
| Total equity and liabilities | 10/49 | €948,605 | €886,959 | -€61,645 | -6.5% |
| Equity | 10/15 | €196,987 | €139,304 | -€57,682 | -29.3% |
| Contributions | 10/11 | €39,719 | €39,719 | = | 0.0% |
| Revaluation surpluses | 12 | €493,546 | €464,891 | -€28,655 | -5.8% |
| Profit (loss) carried forward | 14 | -€336,278 | -€365,306 | -€29,028 | -8.6% |
| Amounts payable | 17/49 | €751,618 | €747,655 | -€3,963 | -0.5% |
| Amounts payable after more than one year | 17 | €701,977 | €696,076 | -€5,902 | -0.8% |
| Financial debts | 170/4 | €61,568 | €15,666 | -€45,902 | -74.6% |
| Other amounts payable | 178/9 | €640,409 | €680,409 | +€40,000 | +6.2% |
| Amounts payable within one year | 42/48 | €49,640 | €50,384 | +€743 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €44,304 | €45,902 | +€1,598 | +3.6% |
| Trade debts | 44 | €3,618 | €1,846 | -€1,773 | -49.0% |
| Suppliers | 440/4 | €3,618 | €1,846 | -€1,773 | -49.0% |
| Taxes, remuneration and social security | 45 | €1,719 | €2,637 | +€918 | +53.4% |
| Taxes | 450/3 | €1,719 | €2,637 | +€918 | +53.4% |
| Accrued charges and deferred income | 492/3 | - | €1,195 | +€1,195 | |
| Non-recurring operating income | 76A | €275 | €358 | +€83 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,384 | €82,664 | +€280 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€900 | -€100 | +€800 | +88.9% |
| Other operating charges | 640/8 | €6,646 | €6,855 | +€209 | +3.1% |
| Gross operating margin | 9900 | €24,145 | €34,939 | +€10,794 | +44.7% |
| Operating profit (loss) | 9901 | -€63,985 | -€54,480 | +€9,505 | +14.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,787 | €3,208 | -€1,579 | -33.0% |
| Recurring financial charges | 65 | €4,787 | €3,208 | -€1,579 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€68,772 | -€57,682 | +€11,090 | +16.1% |
| Profit (loss) for the period | 9904 | -€68,772 | -€57,682 | +€11,090 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,772 | -€57,682 | +€11,090 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.