OXYGEN CONSULT: 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.
OXYGEN CONSULT
Largest movements
- Tangible fixed assets -€40,641
down €40,641 (-67.2%), from €60,518 to €19,877
of which Furniture and vehicles: -€40,403
- Cash +€29,705
up €29,705 (+62.5%), from €47,524 to €77,229
mainly Investment in fixed assets (net) (+€29,527) and Depreciation (+€11,114)
- Receivables within one year +€2,715
up €2,715 (+41.8%), from €6,490 to €9,205
of which Other amounts receivable: +€2,714
- Current portion of long-term debt -€10,625
no longer reported in 2025 (was €10,625)
- Profit (loss) carried forward +€4,682
up €4,682 (+6.7%), from €70,359 to €75,040
- Trade debts -€3,113
down €3,113 (-59.7%), from €5,211 to €2,098
- Tax, wage and social debts +€1,352
up €1,352 (+12.7%), from €10,682 to €12,034
of which Taxes: +€4,311
- Gross operating margin -€9,412
down €9,412 (-21.4%), from €43,944 to €34,532
- Other operating charges +€8,034
up €8,034 (+1514.2%), from €531 to €8,564
- Depreciation -€6,161
down €6,161 (-35.7%), from €17,275 to €11,114
- Financial charges +€3,368
up €3,368 (+354.2%), from €951 to €4,318
- Taxes -€777
down €777 (-14.5%), from €5,351 to €4,574
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 | €115,942 | €108,237 | -€7,705 | -6.6% |
| Fixed assets | 21/28 | €60,518 | €19,877 | -€40,641 | -67.2% |
| Tangible fixed assets | 22/27 | €60,518 | €19,877 | -€40,641 | -67.2% |
| Plant, machinery and equipment | 23 | €1,916 | €1,678 | -€238 | -12.4% |
| Furniture and vehicles | 24 | €58,602 | €18,199 | -€40,403 | -68.9% |
| Current assets | 29/58 | €55,424 | €88,360 | +€32,936 | +59.4% |
| Amounts receivable within one year | 40/41 | €6,490 | €9,205 | +€2,715 | +41.8% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €6,490 | €9,204 | +€2,714 | +41.8% |
| Cash at bank and in hand | 54/58 | €47,524 | €77,229 | +€29,705 | +62.5% |
| Deferred charges and accrued income | 490/1 | €1,411 | €1,926 | +€515 | +36.5% |
| Total equity and liabilities | 10/49 | €115,942 | €108,237 | -€7,705 | -6.6% |
| Equity | 10/15 | €73,359 | €78,040 | +€4,682 | +6.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,359 | €75,040 | +€4,682 | +6.7% |
| Amounts payable | 17/49 | €42,584 | €30,197 | -€12,387 | -29.1% |
| Amounts payable after more than one year | 17 | €16,065 | €16,065 | = | 0.0% |
| Financial debts | 170/4 | €16,065 | €16,065 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,519 | €14,132 | -€12,387 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €10,625 | - | -€10,625 | |
| Trade debts | 44 | €5,211 | €2,098 | -€3,113 | -59.7% |
| Suppliers | 440/4 | €5,211 | €2,098 | -€3,113 | -59.7% |
| Taxes, remuneration and social security | 45 | €10,682 | €12,034 | +€1,352 | +12.7% |
| Taxes | 450/3 | €7,723 | €12,034 | +€4,311 | +55.8% |
| Remuneration and social security | 454/9 | €2,959 | - | -€2,959 | |
| Remuneration, social security and pensions | 62 | €1,280 | €1,280 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,275 | €11,114 | -€6,161 | -35.7% |
| Other operating charges | 640/8 | €531 | €8,564 | +€8,034 | +1514.2% |
| Gross operating margin | 9900 | €43,944 | €34,532 | -€9,412 | -21.4% |
| Operating profit (loss) | 9901 | €24,859 | €13,574 | -€11,285 | -45.4% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €951 | €4,318 | +€3,368 | +354.2% |
| Recurring financial charges | 65 | €951 | €4,318 | +€3,368 | +354.2% |
| Profit (loss) for the period before taxes | 9903 | €23,947 | €9,256 | -€14,691 | -61.3% |
| Income taxes | 67/77 | €5,351 | €4,574 | -€777 | -14.5% |
| Profit (loss) for the period | 9904 | €18,596 | €4,682 | -€13,914 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,596 | €4,682 | -€13,914 | -74.8% |
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 10 October 2026 via checked.be.