OXYGEN: 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.
OXYGEN
Largest movements
- Financial fixed assets -€425,000
down €425,000 (-99.8%), from €426,000 to €1,000
- Receivables within one year +€190,525
up €190,525 (+1270.2%), from €15,000 to €205,525
- Receivables after one year +€178,000
up €178,000 (+96.2%), from €184,960 to €362,960
- Current investments +€40,026
new in 2025: €40,026
- Debts after one year -€293,167
down €293,167 (-81.1%), from €361,641 to €68,474
- Reserves +€255,000
up €255,000 (+146.6%), from €174,000 to €429,000
of which Distributable reserves: +€255,000
- Tax, wage and social debts +€21,600
up €21,600 (+128.3%), from €16,835 to €38,435
- Financial income +€292,274
new in 2025: €292,274
of which Non-recurring financial income: +€266,212
- Gross operating margin -€106,289
down €106,289, from €99,736 to -€6,552
- Taxes +€12,565
up €12,565 (+97.1%), from €12,935 to €25,500
- Financial charges +€3,525
up €3,525 (+482.7%), from €730 to €4,256
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.
Cash bridge derived
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 | €630,410 | €618,787 | -€11,624 | -1.8% |
| Fixed assets | 21/28 | €426,000 | €1,000 | -€425,000 | -99.8% |
| Financial fixed assets | 28 | €426,000 | €1,000 | -€425,000 | -99.8% |
| Current assets | 29/58 | €204,410 | €617,787 | +€413,376 | +202.2% |
| Amounts receivable after more than one year | 29 | €184,960 | €362,960 | +€178,000 | +96.2% |
| Other amounts receivable | 291 | €184,960 | €362,960 | +€178,000 | +96.2% |
| Amounts receivable within one year | 40/41 | €15,000 | €205,525 | +€190,525 | +1270.2% |
| Other amounts receivable | 41 | €15,000 | €205,525 | +€190,525 | +1270.2% |
| Current investments | 50/53 | - | €40,026 | +€40,026 | |
| Cash at bank and in hand | 54/58 | €4,450 | €9,276 | +€4,826 | +108.4% |
| Total equity and liabilities | 10/49 | €630,410 | €618,787 | -€11,624 | -1.8% |
| Equity | 10/15 | €236,437 | €491,514 | +€255,077 | +107.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €174,000 | €429,000 | +€255,000 | +146.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €167,850 | €422,850 | +€255,000 | +151.9% |
| Profit (loss) carried forward | 14 | €937 | €1,014 | +€77 | +8.2% |
| Amounts payable | 17/49 | €393,974 | €127,273 | -€266,701 | -67.7% |
| Amounts payable after more than one year | 17 | €361,641 | €68,474 | -€293,167 | -81.1% |
| Financial debts | 170/4 | €361,641 | €68,474 | -€293,167 | -81.1% |
| Amounts payable within one year | 42/48 | €32,332 | €58,799 | +€26,466 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €15,497 | €19,122 | +€3,625 | +23.4% |
| Trade debts | 44 | - | €1,241 | +€1,241 | |
| Suppliers | 440/4 | - | €1,241 | +€1,241 | |
| Taxes, remuneration and social security | 45 | €16,835 | €38,435 | +€21,600 | +128.3% |
| Taxes | 450/3 | €16,835 | €38,435 | +€21,600 | +128.3% |
| Other operating charges | 640/8 | €772 | €888 | +€117 | +15.1% |
| Gross operating margin | 9900 | €99,736 | -€6,552 | -€106,289 | |
| Operating profit (loss) | 9901 | €98,965 | -€7,441 | -€106,406 | |
| Financial income | 75/76B | - | €292,274 | +€292,274 | |
| Recurring financial income | 75 | - | €26,061 | +€26,061 | |
| Non-recurring financial income | 76B | - | €266,212 | +€266,212 | |
| Financial charges | 65/66B | €730 | €4,256 | +€3,525 | +482.7% |
| Recurring financial charges | 65 | €730 | €4,256 | +€3,525 | +482.7% |
| Profit (loss) for the period before taxes | 9903 | €98,234 | €280,577 | +€182,343 | +185.6% |
| Income taxes | 67/77 | €12,935 | €25,500 | +€12,565 | +97.1% |
| Profit (loss) for the period | 9904 | €85,299 | €255,077 | +€169,778 | +199.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,299 | €255,077 | +€169,778 | +199.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.