OXYOS: 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.
OXYOS
Largest movements
- Cash +€274,263
up €274,263 (+504%), from €54,366 to €328,629
mainly Current investments (+€210,000) and Net result for the year (+€173,372)
- Current investments -€210,000
no longer reported in 2025 (was €210,000)
- Receivables within one year -€10,341
down €10,341 (-24.0%), from €43,153 to €32,812
of which Trade receivables: -€5,433
- Tangible fixed assets +€9,864
up €9,864 (+15.5%), from €63,622 to €73,486
of which Furniture and vehicles: +€15,075
- Provisions -€165,309
no longer reported in 2025 (was €165,309)
- Other debts +€142,711
new in 2025: €142,711
- Profit (loss) carried forward +€94,785
no longer reported in 2025 (was -€94,785)
- Reserves -€71,413
down €71,413 (-28.4%), from €251,875 to €180,462
- Tax, wage and social debts +€51,217
up €51,217 (+405%), from €12,657 to €63,874
- Provisions -€165,309
new in 2025: -€165,309
- Taxes +€46,888
up €46,888 (+191%), from €24,515 to €71,403
- Gross operating margin -€29,938
down €29,938 (-22.2%), from €134,672 to €104,735
- Staff costs -€27,437
down €27,437 (-99.6%), from €27,536 to €100
- Depreciation -€8,385
down €8,385 (-27.5%), from €30,463 to €22,079
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.
Derived cash bridge
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 | €371,659 | €435,609 | +€63,949 | +17.2% |
| Fixed assets | 21/28 | €63,634 | €73,486 | +€9,852 | +15.5% |
| Intangible fixed assets | 21 | €12 | - | -€12 | |
| Tangible fixed assets | 22/27 | €63,622 | €73,486 | +€9,864 | +15.5% |
| Plant, machinery and equipment | 23 | €10,513 | €6,178 | -€4,335 | -41.2% |
| Furniture and vehicles | 24 | €48,896 | €63,971 | +€15,075 | +30.8% |
| Other tangible fixed assets | 26 | €4,213 | €3,337 | -€876 | -20.8% |
| Current assets | 29/58 | €308,026 | €362,123 | +€54,097 | +17.6% |
| Amounts receivable within one year | 40/41 | €43,153 | €32,812 | -€10,341 | -24.0% |
| Trade receivables | 40 | €37,287 | €31,854 | -€5,433 | -14.6% |
| Other amounts receivable | 41 | €5,866 | €958 | -€4,908 | -83.7% |
| Current investments | 50/53 | €210,000 | - | -€210,000 | |
| Cash at bank and in hand | 54/58 | €54,366 | €328,629 | +€274,263 | +504% |
| Deferred charges and accrued income | 490/1 | €506 | €681 | +€175 | +34.5% |
| Total equity and liabilities | 10/49 | €371,659 | €435,609 | +€63,949 | +17.2% |
| Equity | 10/15 | €175,840 | €199,212 | +€23,372 | +13.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €251,875 | €180,462 | -€71,413 | -28.4% |
| Distributable reserves | 133 | €251,875 | €180,462 | -€71,413 | -28.4% |
| Profit (loss) carried forward | 14 | -€94,785 | - | +€94,785 | |
| Provisions and deferred taxes | 16 | €165,309 | - | -€165,309 | |
| Provisions for liabilities and charges | 160/5 | €165,309 | - | -€165,309 | |
| Environmental obligations | 163 | €165,309 | - | -€165,309 | |
| Amounts payable | 17/49 | €30,510 | €236,397 | +€205,887 | +675% |
| Amounts payable after more than one year | 17 | €10,517 | €10,360 | -€157 | -1.5% |
| Financial debts | 170/4 | €10,517 | €10,360 | -€157 | -1.5% |
| Amounts payable within one year | 42/48 | €19,952 | €226,011 | +€206,059 | +1,033% |
| Current portion of amounts payable after more than one year | 42 | €6,213 | €19,041 | +€12,828 | +206% |
| Trade debts | 44 | €1,082 | €386 | -€696 | -64.3% |
| Suppliers | 440/4 | €1,082 | €386 | -€696 | -64.3% |
| Taxes, remuneration and social security | 45 | €12,657 | €63,874 | +€51,217 | +405% |
| Taxes | 450/3 | €12,657 | €63,874 | +€51,217 | +405% |
| Other amounts payable | 47/48 | - | €142,711 | +€142,711 | |
| Accrued charges and deferred income | 492/3 | €42 | €26 | -€16 | -37.1% |
| Non-recurring operating income | 76A | - | €1,035 | +€1,035 | |
| Remuneration, social security and pensions | 62 | €27,536 | €100 | -€27,437 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,463 | €22,079 | -€8,385 | -27.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€165,309 | -€165,309 | |
| Other operating charges | 640/8 | €1,434 | €904 | -€531 | -37.0% |
| Non-recurring operating charges | 66A | - | €910 | +€910 | |
| Gross operating margin | 9900 | €134,672 | €104,735 | -€29,938 | -22.2% |
| Operating profit (loss) | 9901 | €75,238 | €246,051 | +€170,813 | +227% |
| Financial income | 75/76B | €654 | €6 | -€649 | -99.2% |
| Recurring financial income | 75 | €654 | €6 | -€649 | -99.2% |
| Financial charges | 65/66B | €1,180 | €1,282 | +€102 | +8.6% |
| Recurring financial charges | 65 | €1,180 | €1,282 | +€102 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €74,712 | €244,775 | +€170,063 | +228% |
| Income taxes | 67/77 | €24,515 | €71,403 | +€46,888 | +191% |
| Profit (loss) for the period | 9904 | €50,197 | €173,372 | +€123,175 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €50,197 | €173,372 | +€123,175 | +245% |
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 18 October 2026 via checked.be.