Oxygarden: 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.
Oxygarden
Largest movements
- Receivables within one year -€28,257
down €28,257 (-97.2%), from €29,071 to €814
of which Other amounts receivable: -€28,066
- Tangible fixed assets -€14,121
down €14,121 (-6.5%), from €216,222 to €202,101
- Cash +€3,810
up €3,810 (+3,735%), from €102 to €3,912
mainly Receivables within one year (+€28,257) and Other debts (+€18,566)
- Profit (loss) carried forward -€44,466
down €44,466 (-102%), from -€43,636 to -€88,102
- Other debts +€18,566
new in 2025: €18,566
- Debts after one year -€17,165
down €17,165 (-15.3%), from €112,553 to €95,388
- Trade debts +€16,255
up €16,255 (+15.5%), from €104,815 to €121,070
- Accrued charges and deferred income -€13,652
down €13,652 (-88.0%), from €15,509 to €1,857
- Gross operating margin -€30,667
down €30,667, from €20,570 to -€10,097
- Staff costs -€18,245
down €18,245 (-99.7%), from €18,305 to €60
- Financial charges -€5,557
down €5,557 (-25.4%), from €21,920 to €16,363
- Other operating charges +€3,384
up €3,384 (+767%), from €441 to €3,825
- Financial income -€1,017
no longer reported in 2025 (was €1,017)
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 | €258,159 | €218,579 | -€39,580 | -15.3% |
| Fixed assets | 21/28 | €216,222 | €202,101 | -€14,121 | -6.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €216,222 | €202,101 | -€14,121 | -6.5% |
| Land and buildings | 22 | €216,222 | €202,101 | -€14,121 | -6.5% |
| Current assets | 29/58 | €41,937 | €16,478 | -€25,459 | -60.7% |
| Stocks and contracts in progress | 3 | €11,752 | €11,752 | = | 0.0% |
| Stocks | 30/36 | €11,752 | €11,752 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,071 | €814 | -€28,257 | -97.2% |
| Trade receivables | 40 | €613 | €422 | -€191 | -31.2% |
| Other amounts receivable | 41 | €28,458 | €392 | -€28,066 | -98.6% |
| Cash at bank and in hand | 54/58 | €102 | €3,912 | +€3,810 | +3,735% |
| Deferred charges and accrued income | 490/1 | €1,012 | - | -€1,012 | |
| Total equity and liabilities | 10/49 | €258,159 | €218,579 | -€39,580 | -15.3% |
| Equity | 10/15 | -€21,636 | -€66,102 | -€44,466 | -206% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,636 | -€88,102 | -€44,466 | -102% |
| Amounts payable | 17/49 | €279,795 | €284,681 | +€4,886 | +1.7% |
| Amounts payable after more than one year | 17 | €112,553 | €95,388 | -€17,165 | -15.3% |
| Financial debts | 170/4 | €112,553 | €95,388 | -€17,165 | -15.3% |
| Amounts payable within one year | 42/48 | €151,733 | €187,436 | +€35,703 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €23,693 | €26,684 | +€2,991 | +12.6% |
| Financial debts | 43 | €18,531 | €17,652 | -€879 | -4.7% |
| Credit institutions | 430/8 | €18,531 | €17,652 | -€879 | -4.7% |
| Trade debts | 44 | €104,815 | €121,070 | +€16,255 | +15.5% |
| Suppliers | 440/4 | €104,815 | €121,070 | +€16,255 | +15.5% |
| Taxes, remuneration and social security | 45 | €4,694 | €3,464 | -€1,230 | -26.2% |
| Taxes | 450/3 | €4,694 | €3,464 | -€1,230 | -26.2% |
| Other amounts payable | 47/48 | - | €18,566 | +€18,566 | |
| Accrued charges and deferred income | 492/3 | €15,509 | €1,857 | -€13,652 | -88.0% |
| Non-recurring operating income | 76A | €4,676 | - | -€4,676 | |
| Remuneration, social security and pensions | 62 | €18,305 | €60 | -€18,245 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,121 | €14,121 | = | 0.0% |
| Other operating charges | 640/8 | €441 | €3,825 | +€3,384 | +767% |
| Non-recurring operating charges | 66A | €2,683 | - | -€2,683 | |
| Gross operating margin | 9900 | €20,570 | -€10,097 | -€30,667 | |
| Operating profit (loss) | 9901 | -€14,980 | -€28,103 | -€13,123 | -87.6% |
| Financial income | 75/76B | €1,017 | - | -€1,017 | |
| Recurring financial income | 75 | €1,017 | - | -€1,017 | |
| Financial charges | 65/66B | €21,920 | €16,363 | -€5,557 | -25.4% |
| Recurring financial charges | 65 | €21,920 | €16,363 | -€5,557 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,883 | -€44,466 | -€8,583 | -23.9% |
| Profit (loss) for the period | 9904 | -€35,883 | -€44,466 | -€8,583 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,883 | -€44,466 | -€8,583 | -23.9% |
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.