OYAMA: 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.
OYAMA
Largest movements
- Financial fixed assets +€79,105
up €79,105 (+18.5%), from €428,195 to €507,300
- Cash -€23,332
down €23,332 (-92.2%), from €25,317 to €1,985
mainly Contributions, distributions and other (-€250,000) and Investment in fixed assets (net) (-€90,177)
- Other debts +€221,334
up €221,334 (+91.7%), from €241,316 to €462,650
- Profit (loss) carried forward -€99,295
down €99,295 (-80.8%), from €122,829 to €23,534
- Short-term financial debts -€74,726
down €74,726 (-100%), from €74,726 to €0
- Gross operating margin +€53,876
up €53,876 (+32.9%), from €163,635 to €217,511
- Depreciation +€10,860
new in 2025: €10,860
- Taxes +€9,423
up €9,423 (+22.7%), from €41,517 to €50,939
- Financial charges +€8,463
up €8,463 (+121%), from €7,005 to €15,467
- Financial income +€2,758
up €2,758 (+34.0%), from €8,102 to €10,860
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 | €459,606 | €517,270 | +€57,664 | +12.5% |
| Fixed assets | 21/28 | €428,195 | €507,513 | +€79,317 | +18.5% |
| Tangible fixed assets | 22/27 | - | €212 | +€212 | |
| Furniture and vehicles | 24 | - | €212 | +€212 | |
| Financial fixed assets | 28 | €428,195 | €507,300 | +€79,105 | +18.5% |
| Current assets | 29/58 | €31,410 | €9,757 | -€21,654 | -68.9% |
| Amounts receivable within one year | 40/41 | €3,732 | €5,726 | +€1,994 | +53.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,732 | €5,726 | +€1,994 | +53.4% |
| Cash at bank and in hand | 54/58 | €25,317 | €1,985 | -€23,332 | -92.2% |
| Deferred charges and accrued income | 490/1 | €2,361 | €2,046 | -€315 | -13.3% |
| Total equity and liabilities | 10/49 | €459,606 | €517,270 | +€57,664 | +12.5% |
| Equity | 10/15 | €130,329 | €31,034 | -€99,295 | -76.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,829 | €23,534 | -€99,295 | -80.8% |
| Amounts payable | 17/49 | €329,277 | €486,235 | +€156,958 | +47.7% |
| Amounts payable within one year | 42/48 | €323,452 | €477,008 | +€153,556 | +47.5% |
| Financial debts | 43 | €74,726 | €0 | -€74,726 | -100% |
| Credit institutions | 430/8 | €74,726 | €0 | -€74,726 | -100% |
| Trade debts | 44 | €3,836 | €6,212 | +€2,375 | +61.9% |
| Suppliers | 440/4 | €3,836 | €6,212 | +€2,375 | +61.9% |
| Taxes, remuneration and social security | 45 | €3,574 | €8,146 | +€4,573 | +128% |
| Taxes | 450/3 | €3,574 | €8,146 | +€4,573 | +128% |
| Other amounts payable | 47/48 | €241,316 | €462,650 | +€221,334 | +91.7% |
| Accrued charges and deferred income | 492/3 | €5,825 | €9,227 | +€3,402 | +58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,860 | +€10,860 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €163,635 | €217,511 | +€53,876 | +32.9% |
| Operating profit (loss) | 9901 | €163,248 | €206,252 | +€43,004 | +26.3% |
| Financial income | 75/76B | €8,102 | €10,860 | +€2,758 | +34.0% |
| Recurring financial income | 75 | €8,102 | €10,860 | +€2,758 | +34.0% |
| Financial charges | 65/66B | €7,005 | €15,467 | +€8,463 | +121% |
| Recurring financial charges | 65 | €7,005 | €15,467 | +€8,463 | +121% |
| Profit (loss) for the period before taxes | 9903 | €164,346 | €201,645 | +€37,299 | +22.7% |
| Income taxes | 67/77 | €41,517 | €50,939 | +€9,423 | +22.7% |
| Profit (loss) for the period | 9904 | €122,829 | €150,705 | +€27,877 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €122,829 | €150,705 | +€27,877 | +22.7% |
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 17 October 2026 via checked.be.