Oxygenium: 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.
Oxygenium
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€47,518
up €47,518 (+294.7%), from €16,125 to €63,643
of which Other amounts receivable: +€33,727
- Cash -€28,166
down €28,166 (-24.0%), from €117,303 to €89,137
mainly Current investments (-€50,000) and Receivables within one year (-€47,518)
- Tangible fixed assets -€27,162
down €27,162 (-23.2%), from €116,856 to €89,694
of which Furniture and vehicles: -€19,342
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Reserves +€31,392
up €31,392 (+13.1%), from €240,179 to €271,571
- Debts after one year -€19,636
down €19,636 (-51.3%), from €38,256 to €18,620
- Tax, wage and social debts +€3,947
up €3,947 (+32.5%), from €12,126 to €16,074
of which Taxes: +€6,966
- Gross operating margin +€45,856
up €45,856 (+67.9%), from €67,505 to €113,361
- Taxes +€13,232
up €13,232 (+119.9%), from €11,040 to €24,272
- Depreciation -€1,238
down €1,238 (-4.5%), from €27,805 to €26,567
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 | €348,761 | €364,272 | +€15,511 | +4.4% |
| Fixed assets | 21/28 | €167,356 | €140,194 | -€27,162 | -16.2% |
| Tangible fixed assets | 22/27 | €116,856 | €89,694 | -€27,162 | -23.2% |
| Land and buildings | 22 | €22,189 | €17,539 | -€4,650 | -21.0% |
| Plant, machinery and equipment | 23 | €18,310 | €15,140 | -€3,170 | -17.3% |
| Furniture and vehicles | 24 | €76,357 | €57,015 | -€19,342 | -25.3% |
| Financial fixed assets | 28 | €50,500 | €50,500 | = | 0.0% |
| Current assets | 29/58 | €181,405 | €224,078 | +€42,673 | +23.5% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €16,125 | €63,643 | +€47,518 | +294.7% |
| Trade receivables | 40 | €16,125 | €29,917 | +€13,791 | +85.5% |
| Other amounts receivable | 41 | - | €33,727 | +€33,727 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €117,303 | €89,137 | -€28,166 | -24.0% |
| Deferred charges and accrued income | 490/1 | €22,977 | €21,298 | -€1,679 | -7.3% |
| Total equity and liabilities | 10/49 | €348,761 | €364,272 | +€15,511 | +4.4% |
| Equity | 10/15 | €272,179 | €303,571 | +€31,392 | +11.5% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €240,179 | €271,571 | +€31,392 | +13.1% |
| Distributable reserves | 133 | €240,179 | €271,571 | +€31,392 | +13.1% |
| Amounts payable | 17/49 | €76,582 | €60,701 | -€15,881 | -20.7% |
| Amounts payable after more than one year | 17 | €38,256 | €18,620 | -€19,636 | -51.3% |
| Financial debts | 170/4 | €38,256 | €18,620 | -€19,636 | -51.3% |
| Amounts payable within one year | 42/48 | €38,153 | €42,081 | +€3,928 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €20,503 | €19,636 | -€867 | -4.2% |
| Trade debts | 44 | €2,502 | €5,206 | +€2,703 | +108.0% |
| Suppliers | 440/4 | €2,502 | €5,206 | +€2,703 | +108.0% |
| Taxes, remuneration and social security | 45 | €12,126 | €16,074 | +€3,947 | +32.5% |
| Taxes | 450/3 | €9,107 | €16,074 | +€6,966 | +76.5% |
| Remuneration and social security | 454/9 | €3,019 | - | -€3,019 | |
| Other amounts payable | 47/48 | €3,021 | €1,166 | -€1,855 | -61.4% |
| Accrued charges and deferred income | 492/3 | €173 | - | -€173 | |
| Non-recurring operating income | 76A | - | €2,054 | +€2,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,805 | €26,567 | -€1,238 | -4.5% |
| Other operating charges | 640/8 | €608 | €206 | -€402 | -66.1% |
| Gross operating margin | 9900 | €67,505 | €113,361 | +€45,856 | +67.9% |
| Operating profit (loss) | 9901 | €39,092 | €86,588 | +€47,496 | +121.5% |
| Financial income | 75/76B | €807 | €640 | -€168 | -20.8% |
| Recurring financial income | 75 | €807 | €640 | -€168 | -20.8% |
| Financial charges | 65/66B | €2,776 | €1,898 | -€879 | -31.6% |
| Recurring financial charges | 65 | €2,776 | €1,898 | -€879 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €37,123 | €85,330 | +€48,207 | +129.9% |
| Income taxes | 67/77 | €11,040 | €24,272 | +€13,232 | +119.9% |
| Profit (loss) for the period | 9904 | €26,083 | €61,058 | +€34,974 | +134.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,083 | €61,058 | +€34,974 | +134.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.