OYSTER: 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.
OYSTER
Largest movements
- Deferred charges and accrued income -€31,047
down €31,047 (-97.2%), from €31,955 to €908
- Receivables within one year -€16,212
down €16,212 (-7.8%), from €207,234 to €191,022
of which Other amounts receivable: -€18,754
- Stocks and contracts +€8,119
up €8,119 (+9.6%), from €84,744 to €92,862
- Tax, wage and social debts -€23,162
down €23,162 (-36.1%), from €64,174 to €41,012
of which Remuneration and social security: -€23,276
- Trade debts -€16,070
down €16,070 (-12.5%), from €128,271 to €112,202
- Other debts -€6,398
down €6,398 (-6.7%), from €95,654 to €89,256
- Profit (loss) carried forward +€4,127
up €4,127 (+25.4%), from -€16,237 to -€12,111
- Gross operating margin +€46,162
up €46,162 (+135%), from €34,108 to €80,270
- Staff costs +€8,230
up €8,230 (+13.4%), from €61,201 to €69,431
- Financial income +€1,684
up €1,684 (+251,315%), from €1 to €1,684
- Other operating charges +€968
up €968 (+129%), from €752 to €1,720
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 | €331,913 | €291,968 | -€39,945 | -12.0% |
| Fixed assets | 21/28 | €7,345 | €6,540 | -€804 | -11.0% |
| Tangible fixed assets | 22/27 | €5,320 | €4,515 | -€804 | -15.1% |
| Plant, machinery and equipment | 23 | €3,564 | €3,182 | -€383 | -10.7% |
| Furniture and vehicles | 24 | €1,755 | €1,334 | -€422 | -24.0% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €324,568 | €285,427 | -€39,141 | -12.1% |
| Stocks and contracts in progress | 3 | €84,744 | €92,862 | +€8,119 | +9.6% |
| Stocks | 30/36 | €84,744 | €92,862 | +€8,119 | +9.6% |
| Amounts receivable within one year | 40/41 | €207,234 | €191,022 | -€16,212 | -7.8% |
| Trade receivables | 40 | €150,828 | €153,370 | +€2,542 | +1.7% |
| Other amounts receivable | 41 | €56,406 | €37,652 | -€18,754 | -33.2% |
| Cash at bank and in hand | 54/58 | €635 | €635 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €31,955 | €908 | -€31,047 | -97.2% |
| Total equity and liabilities | 10/49 | €331,913 | €291,968 | -€39,945 | -12.0% |
| Equity | 10/15 | €4,281 | €8,407 | +€4,127 | +96.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,918 | €1,918 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €58 | €58 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,237 | -€12,111 | +€4,127 | +25.4% |
| Amounts payable | 17/49 | €327,632 | €283,561 | -€44,072 | -13.5% |
| Amounts payable within one year | 42/48 | €327,632 | €283,561 | -€44,072 | -13.5% |
| Financial debts | 43 | €39,533 | €41,091 | +€1,558 | +3.9% |
| Credit institutions | 430/8 | €39,533 | €41,091 | +€1,558 | +3.9% |
| Trade debts | 44 | €128,271 | €112,202 | -€16,070 | -12.5% |
| Suppliers | 440/4 | €128,271 | €112,202 | -€16,070 | -12.5% |
| Taxes, remuneration and social security | 45 | €64,174 | €41,012 | -€23,162 | -36.1% |
| Taxes | 450/3 | - | €114 | +€114 | |
| Remuneration and social security | 454/9 | €64,174 | €40,898 | -€23,276 | -36.3% |
| Other amounts payable | 47/48 | €95,654 | €89,256 | -€6,398 | -6.7% |
| Remuneration, social security and pensions | 62 | €61,201 | €69,431 | +€8,230 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €804 | +€189 | +30.7% |
| Other operating charges | 640/8 | €752 | €1,720 | +€968 | +129% |
| Gross operating margin | 9900 | €34,108 | €80,270 | +€46,162 | +135% |
| Operating profit (loss) | 9901 | -€28,461 | €8,315 | +€36,776 | |
| Financial income | 75/76B | €1 | €1,684 | +€1,684 | +251,315% |
| Recurring financial income | 75 | €1 | €1,684 | +€1,684 | +251,315% |
| Financial charges | 65/66B | €2,605 | €2,789 | +€184 | +7.1% |
| Recurring financial charges | 65 | €2,605 | €2,789 | +€184 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,065 | €7,210 | +€38,275 | |
| Income taxes | 67/77 | €395 | - | -€395 | |
| Profit (loss) for the period | 9904 | -€31,460 | €7,210 | +€38,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,460 | €7,210 | +€38,671 |
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 14 October 2026 via checked.be.