OXYPOINT: 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.
OXYPOINT
Largest movements
- Intangible fixed assets -€152,362
down €152,362 (-13.0%), from €1.2m to €1.0m
- Cash -€52,235
down €52,235 (-40.8%), from €128,149 to €75,914
mainly Net result for the year (-€624,006) and Advances received (-€66,000)
- Profit (loss) carried forward -€624,006
down €624,006 (-43.0%), from -€1.5m to -€2.1m
- Debts after one year +€425,674
up €425,674 (+61.9%), from €688,133 to €1.1m
- Advances received -€66,000
no longer reported in 2024 (was €66,000)
- Tax, wage and social debts +€37,232
up €37,232 (+213%), from €17,493 to €54,725
of which Remuneration and social security: +€21,922
- Trade debts +€22,076
up €22,076 (+6.0%), from €366,046 to €388,121
- Staff costs +€178,131
up €178,131 (+113%), from €157,033 to €335,164
- Gross operating margin +€172,218
up €172,218 (+80.8%), from -€213,139 to -€40,921
- Turnover +€132,361
up €132,361 (+59.5%), from €222,466 to €354,827
- Purchases and services -€122,117
down €122,117 (-23.6%), from €517,865 to €395,748
- Financial charges +€19,647
up €19,647 (+53.1%), from €37,008 to €56,656
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.
Derived cash bridge
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 | €1,609,258 | €1,396,610 | -€212,648 | -13.2% |
| Fixed assets | 21/28 | €1,202,887 | €1,044,958 | -€157,929 | -13.1% |
| Intangible fixed assets | 21 | €1,169,425 | €1,017,063 | -€152,362 | -13.0% |
| Tangible fixed assets | 22/27 | €28,962 | €23,395 | -€5,567 | -19.2% |
| Land and buildings | 22 | €657 | €500 | -€157 | -23.9% |
| Plant, machinery and equipment | 23 | €25,774 | €19,272 | -€6,502 | -25.2% |
| Furniture and vehicles | 24 | €2,531 | €3,622 | +€1,091 | +43.1% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €406,371 | €351,652 | -€54,719 | -13.5% |
| Stocks and contracts in progress | 3 | €200,328 | €186,827 | -€13,501 | -6.7% |
| Stocks | 30/36 | €200,328 | €186,827 | -€13,501 | -6.7% |
| Amounts receivable within one year | 40/41 | €75,765 | €83,759 | +€7,994 | +10.6% |
| Trade receivables | 40 | €61,365 | €79,121 | +€17,756 | +28.9% |
| Other amounts receivable | 41 | €14,400 | €4,638 | -€9,762 | -67.8% |
| Cash at bank and in hand | 54/58 | €128,149 | €75,914 | -€52,235 | -40.8% |
| Deferred charges and accrued income | 490/1 | €2,128 | €5,152 | +€3,024 | +142% |
| Total equity and liabilities | 10/49 | €1,609,258 | €1,396,610 | -€212,648 | -13.2% |
| Equity | 10/15 | -€123,092 | -€747,099 | -€624,006 | -507% |
| Contributions | 10/11 | €1,325,473 | €1,325,473 | = | 0.0% |
| Capital | 10 | €1,325,473 | €1,325,473 | = | 0.0% |
| Issued capital | 100 | €1,325,473 | €1,325,473 | = | 0.0% |
| Reserves | 13 | €2,946 | €2,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,946 | €2,946 | = | 0.0% |
| Legal reserve | 130 | €2,946 | €2,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,451,511 | -€2,075,517 | -€624,006 | -43.0% |
| Amounts payable | 17/49 | €1,732,350 | €2,143,708 | +€411,358 | +23.7% |
| Amounts payable after more than one year | 17 | €688,133 | €1,113,807 | +€425,674 | +61.9% |
| Financial debts | 170/4 | €688,133 | €1,113,807 | +€425,674 | +61.9% |
| Amounts payable within one year | 42/48 | €540,270 | €544,465 | +€4,195 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €90,480 | €101,376 | +€10,896 | +12.0% |
| Trade debts | 44 | €366,046 | €388,121 | +€22,076 | +6.0% |
| Suppliers | 440/4 | €366,046 | €388,121 | +€22,076 | +6.0% |
| Advances received on contracts in progress | 46 | €66,000 | - | -€66,000 | |
| Taxes, remuneration and social security | 45 | €17,493 | €54,725 | +€37,232 | +213% |
| Taxes | 450/3 | €614 | €15,924 | +€15,310 | +2,494% |
| Remuneration and social security | 454/9 | €16,879 | €38,802 | +€21,922 | +130% |
| Other amounts payable | 47/48 | €251 | €242 | -€9 | -3.4% |
| Accrued charges and deferred income | 492/3 | €503,948 | €485,437 | -€18,511 | -3.7% |
| Turnover | 70 | €222,466 | €354,827 | +€132,361 | +59.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €517,865 | €395,748 | -€122,117 | -23.6% |
| Remuneration, social security and pensions | 62 | €157,033 | €335,164 | +€178,131 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,451 | €188,820 | -€5,630 | -2.9% |
| Other operating charges | 640/8 | €3,132 | €1,140 | -€1,993 | -63.6% |
| Gross operating margin | 9900 | -€213,139 | -€40,921 | +€172,218 | +80.8% |
| Operating profit (loss) | 9901 | -€567,755 | -€566,045 | +€1,710 | +0.3% |
| Financial income | 75/76B | €414 | €96 | -€318 | -76.9% |
| Recurring financial income | 75 | €414 | €96 | -€318 | -76.9% |
| Financial charges | 65/66B | €37,008 | €56,656 | +€19,647 | +53.1% |
| Recurring financial charges | 65 | €37,008 | €56,656 | +€19,647 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | -€604,349 | -€622,605 | -€18,256 | -3.0% |
| Income taxes | 67/77 | €482 | €1,401 | +€919 | +191% |
| Profit (loss) for the period | 9904 | -€604,831 | -€624,006 | -€19,175 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€604,831 | -€624,006 | -€19,175 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.