OYSLER: 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.
OYSLER
Largest movements
- Tangible fixed assets +€26,818
up €26,818 (+1,416%), from €1,895 to €28,712
of which Land and buildings: +€27,319
- Receivables within one year +€14,407
up €14,407 (+1,245%), from €1,157 to €15,565
- Cash -€13,615
down €13,615 (-68.5%), from €19,865 to €6,250
mainly Investment in fixed assets (net) (-€27,640) and Receivables within one year (-€14,407)
- Other debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts -€2,994
down €2,994 (-95.2%), from €3,145 to €151
- Profit (loss) carried forward +€604
up €604 (+4.1%), from €14,772 to €15,376
- Financial income -€4,283
no longer reported in 2025 (was €4,283)
of which Financial income: -€4,283
- Gross operating margin +€4,147
up €4,147, from -€2,136 to €2,011
- Depreciation +€320
up €320 (+63.6%), from €502 to €822
- Other operating charges -€110
down €110 (-37.3%), from €295 to €185
- Taxes -€84
down €84 (-35.6%), from €235 to €151
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 | €22,917 | €50,527 | +€27,610 | +120% |
| Fixed assets | 21/28 | €1,895 | €28,712 | +€26,818 | +1,416% |
| Tangible fixed assets | 22/27 | €1,895 | €28,712 | +€26,818 | +1,416% |
| Land and buildings | 22 | - | €27,319 | +€27,319 | |
| Furniture and vehicles | 24 | €1,895 | €1,393 | -€501 | -26.4% |
| Current assets | 29/58 | €21,022 | €21,815 | +€792 | +3.8% |
| Amounts receivable within one year | 40/41 | €1,157 | €15,565 | +€14,407 | +1,245% |
| Other amounts receivable | 41 | €1,157 | €15,565 | +€14,407 | +1,245% |
| Cash at bank and in hand | 54/58 | €19,865 | €6,250 | -€13,615 | -68.5% |
| Total equity and liabilities | 10/49 | €22,917 | €50,527 | +€27,610 | +120% |
| Equity | 10/15 | €19,772 | €20,376 | +€604 | +3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,772 | €15,376 | +€604 | +4.1% |
| Amounts payable | 17/49 | €3,145 | €30,151 | +€27,006 | +859% |
| Amounts payable within one year | 42/48 | €3,145 | €30,151 | +€27,006 | +859% |
| Taxes, remuneration and social security | 45 | €3,145 | €151 | -€2,994 | -95.2% |
| Taxes | 450/3 | €3,145 | €151 | -€2,994 | -95.2% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €822 | +€320 | +63.6% |
| Other operating charges | 640/8 | €295 | €185 | -€110 | -37.3% |
| Gross operating margin | 9900 | -€2,136 | €2,011 | +€4,147 | |
| Operating profit (loss) | 9901 | -€2,933 | €1,004 | +€3,937 | |
| Financial income | 75/76B | €4,283 | - | -€4,283 | |
| Recurring financial income | 75 | €4,283 | - | -€4,283 | |
| Non-recurring financial income | 76B | €4,283 | - | -€4,283 | |
| Financial charges | 65/66B | €177 | €249 | +€72 | +40.8% |
| Recurring financial charges | 65 | €177 | €249 | +€72 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €1,173 | €755 | -€418 | -35.6% |
| Income taxes | 67/77 | €235 | €151 | -€84 | -35.6% |
| Profit (loss) for the period | 9904 | €939 | €604 | -€334 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €939 | €604 | -€334 | -35.6% |
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.