oxygen-IT: 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-IT
Largest movements
- Receivables within one year +€6,272
up €6,272 (+32.8%), from €19,142 to €25,414
of which Other amounts receivable: +€6,105
- Deferred charges and accrued income -€1,607
no longer reported in 2024 (was €1,607)
- Tangible fixed assets -€1,331
down €1,331 (-39.1%), from €3,401 to €2,069
- Cash -€1,165
down €1,165 (-5.5%), from €21,042 to €19,877
mainly Receivables within one year (-€6,272) and Current portion of long-term debt (-€724)
- Trade debts +€2,372
up €2,372 (+118.2%), from €2,006 to €4,378
- Reserves +€1,240
up €1,240 (+3.6%), from €34,343 to €35,583
- Current portion of long-term debt -€724
down €724 (-29.0%), from €2,500 to €1,776
- Tax, wage and social debts -€718
down €718 (-13.4%), from €5,342 to €4,624
- Gross operating margin -€4,347
down €4,347 (-34.8%), from €12,503 to €8,156
- Taxes -€843
down €843 (-41.1%), from €2,052 to €1,209
- Depreciation +€615
up €615 (+85.9%), from €716 to €1,331
- Other operating charges +€158
up €158 (+21.2%), from €743 to €901
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,191 | €47,360 | +€2,169 | +4.8% |
| Fixed assets | 21/28 | €3,401 | €2,069 | -€1,331 | -39.1% |
| Tangible fixed assets | 22/27 | €3,401 | €2,069 | -€1,331 | -39.1% |
| Furniture and vehicles | 24 | €3,401 | €2,069 | -€1,331 | -39.1% |
| Current assets | 29/58 | €41,791 | €45,291 | +€3,500 | +8.4% |
| Amounts receivable within one year | 40/41 | €19,142 | €25,414 | +€6,272 | +32.8% |
| Trade receivables | 40 | €9,680 | €9,846 | +€166 | +1.7% |
| Other amounts receivable | 41 | €9,462 | €15,568 | +€6,105 | +64.5% |
| Cash at bank and in hand | 54/58 | €21,042 | €19,877 | -€1,165 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,607 | - | -€1,607 | |
| Total equity and liabilities | 10/49 | €45,191 | €47,360 | +€2,169 | +4.8% |
| Equity | 10/15 | €35,343 | €36,583 | +€1,240 | +3.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,343 | €35,583 | +€1,240 | +3.6% |
| Distributable reserves | 133 | €34,343 | €35,583 | +€1,240 | +3.6% |
| Amounts payable | 17/49 | €9,848 | €10,777 | +€929 | +9.4% |
| Amounts payable within one year | 42/48 | €9,848 | €10,777 | +€929 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €1,776 | -€724 | -29.0% |
| Trade debts | 44 | €2,006 | €4,378 | +€2,372 | +118.2% |
| Suppliers | 440/4 | €2,006 | €4,378 | +€2,372 | +118.2% |
| Taxes, remuneration and social security | 45 | €5,342 | €4,624 | -€718 | -13.4% |
| Taxes | 450/3 | €5,342 | €4,624 | -€718 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €1,331 | +€615 | +85.9% |
| Other operating charges | 640/8 | €743 | €901 | +€158 | +21.2% |
| Gross operating margin | 9900 | €12,503 | €8,156 | -€4,347 | -34.8% |
| Operating profit (loss) | 9901 | €11,044 | €5,923 | -€5,120 | -46.4% |
| Financial income | 75/76B | €315 | €261 | -€54 | -17.2% |
| Recurring financial income | 75 | €315 | €261 | -€54 | -17.2% |
| Financial charges | 65/66B | €3,691 | €3,735 | +€44 | +1.2% |
| Recurring financial charges | 65 | €3,691 | €3,735 | +€44 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €7,668 | €2,449 | -€5,219 | -68.1% |
| Income taxes | 67/77 | €2,052 | €1,209 | -€843 | -41.1% |
| Profit (loss) for the period | 9904 | €5,616 | €1,240 | -€4,376 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,616 | €1,240 | -€4,376 | -77.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.