OXYGEN PARTNERS: 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 PARTNERS
Largest movements
- Cash -€51,468
down €51,468 (-41.3%), from €124,595 to €73,127
mainly Other debts (-€60,111) and Tax, wage and social debts (-€11,877)
- Receivables within one year -€25,937
down €25,937 (-60.2%), from €43,089 to €17,152
of which Trade receivables: -€39,117
- Other debts -€60,111
no longer reported in 2025 (was €60,111)
- Tax, wage and social debts -€11,877
down €11,877 (-57.3%), from €20,725 to €8,848
- Profit (loss) carried forward -€4,205
down €4,205, from €1,417 to -€2,788
- Gross operating margin -€110,108
down €110,108, from €107,209 to -€2,898
- Taxes -€26,010
down €26,010 (-99.5%), from €26,142 to €132
- Financial charges -€1,874
down €1,874 (-76.0%), from €2,466 to €591
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 | €167,881 | €90,280 | -€77,602 | -46.2% |
| Fixed assets | 21/28 | €197 | - | -€197 | |
| Tangible fixed assets | 22/27 | €197 | - | -€197 | |
| Furniture and vehicles | 24 | €197 | - | -€197 | |
| Current assets | 29/58 | €167,684 | €90,280 | -€77,405 | -46.2% |
| Amounts receivable within one year | 40/41 | €43,089 | €17,152 | -€25,937 | -60.2% |
| Trade receivables | 40 | €39,117 | - | -€39,117 | |
| Other amounts receivable | 41 | €3,972 | €17,152 | +€13,180 | +331.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €124,595 | €73,127 | -€51,468 | -41.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €167,881 | €90,280 | -€77,602 | -46.2% |
| Equity | 10/15 | €85,587 | €81,383 | -€4,205 | -4.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €78,170 | €78,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €77,570 | €77,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,417 | -€2,788 | -€4,205 | |
| Amounts payable | 17/49 | €82,294 | €8,897 | -€73,397 | -89.2% |
| Amounts payable within one year | 42/48 | €82,294 | €8,897 | -€73,397 | -89.2% |
| Trade debts | 44 | €1,459 | €49 | -€1,409 | -96.6% |
| Suppliers | 440/4 | €1,459 | €49 | -€1,409 | -96.6% |
| Taxes, remuneration and social security | 45 | €20,725 | €8,848 | -€11,877 | -57.3% |
| Taxes | 450/3 | €20,725 | €8,848 | -€11,877 | -57.3% |
| Other amounts payable | 47/48 | €60,111 | - | -€60,111 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €197 | -€197 | -50.0% |
| Other operating charges | 640/8 | €84 | €386 | +€302 | +360.9% |
| Non-recurring operating charges | 66A | €55 | - | -€55 | |
| Gross operating margin | 9900 | €107,209 | -€2,898 | -€110,108 | |
| Operating profit (loss) | 9901 | €106,177 | -€3,481 | -€109,658 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,466 | €591 | -€1,874 | -76.0% |
| Recurring financial charges | 65 | €2,466 | €591 | -€1,874 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €103,712 | -€4,073 | -€107,785 | |
| Income taxes | 67/77 | €26,142 | €132 | -€26,010 | -99.5% |
| Profit (loss) for the period | 9904 | €77,570 | -€4,205 | -€81,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,570 | -€4,205 | -€81,775 |
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 6 October 2026 via checked.be.