Sergeant OAK: 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.
Sergeant OAK
Largest movements
- Receivables within one year -€43,451
down €43,451 (-26.7%), from €162,525 to €119,074
of which Other amounts receivable: -€52,045
- Deferred charges and accrued income +€7,139
up €7,139 (+261.3%), from €2,732 to €9,871
- Intangible fixed assets -€6,000
down €6,000 (-27.3%), from €22,000 to €16,000
- Tangible fixed assets -€4,121
down €4,121 (-18.3%), from €22,471 to €18,350
of which Plant, machinery and equipment: -€4,280
- Reserves -€43,124
down €43,124 (-95.4%), from €45,188 to €2,064
- Other debts -€10,800
no longer reported in 2024 (was €10,800)
- Tax, wage and social debts +€7,135
up €7,135 (+8.4%), from €84,852 to €91,987
of which Remuneration and social security: +€19,928
- Trade debts +€6,466
up €6,466 (+9.4%), from €68,876 to €75,342
- Accrued charges and deferred income -€2,547
down €2,547 (-33.8%), from €7,540 to €4,993
- Write-downs +€142,864
new in 2024: €142,864
- Staff costs -€51,289
down €51,289 (-18.8%), from €273,318 to €222,029
- Taxes -€10,629
down €10,629, from €9,200 to -€1,430
- Gross operating margin +€7,404
up €7,404 (+2.2%), from €334,254 to €341,658
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.
Cash bridge derived
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 | €235,856 | €192,985 | -€42,871 | -18.2% |
| Fixed assets | 21/28 | €44,471 | €34,350 | -€10,121 | -22.8% |
| Intangible fixed assets | 21 | €22,000 | €16,000 | -€6,000 | -27.3% |
| Tangible fixed assets | 22/27 | €22,471 | €18,350 | -€4,121 | -18.3% |
| Plant, machinery and equipment | 23 | €21,916 | €17,636 | -€4,280 | -19.5% |
| Furniture and vehicles | 24 | €556 | €714 | +€158 | +28.5% |
| Current assets | 29/58 | €191,385 | €158,635 | -€32,749 | -17.1% |
| Stocks and contracts in progress | 3 | €25,919 | €27,980 | +€2,061 | +8.0% |
| Stocks | 30/36 | €25,919 | €27,980 | +€2,061 | +8.0% |
| Amounts receivable within one year | 40/41 | €162,525 | €119,074 | -€43,451 | -26.7% |
| Trade receivables | 40 | €108,999 | €117,594 | +€8,595 | +7.9% |
| Other amounts receivable | 41 | €53,526 | €1,480 | -€52,045 | -97.2% |
| Cash at bank and in hand | 54/58 | €209 | €1,711 | +€1,502 | +718.6% |
| Deferred charges and accrued income | 490/1 | €2,732 | €9,871 | +€7,139 | +261.3% |
| Total equity and liabilities | 10/49 | €235,856 | €192,985 | -€42,871 | -18.2% |
| Equity | 10/15 | €63,788 | €20,664 | -€43,124 | -67.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,188 | €2,064 | -€43,124 | -95.4% |
| Distributable reserves | 133 | €45,188 | €2,064 | -€43,124 | -95.4% |
| Amounts payable | 17/49 | €172,068 | €172,321 | +€253 | +0.1% |
| Amounts payable within one year | 42/48 | €164,528 | €167,328 | +€2,800 | +1.7% |
| Trade debts | 44 | €68,876 | €75,342 | +€6,466 | +9.4% |
| Suppliers | 440/4 | €68,876 | €75,342 | +€6,466 | +9.4% |
| Taxes, remuneration and social security | 45 | €84,852 | €91,987 | +€7,135 | +8.4% |
| Taxes | 450/3 | €26,535 | €13,742 | -€12,793 | -48.2% |
| Remuneration and social security | 454/9 | €58,317 | €78,245 | +€19,928 | +34.2% |
| Other amounts payable | 47/48 | €10,800 | - | -€10,800 | |
| Accrued charges and deferred income | 492/3 | €7,540 | €4,993 | -€2,547 | -33.8% |
| Remuneration, social security and pensions | 62 | €273,318 | €222,029 | -€51,289 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,292 | €12,526 | +€234 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €142,864 | +€142,864 | |
| Other operating charges | 640/8 | €8,706 | €10,929 | +€2,223 | +25.5% |
| Gross operating margin | 9900 | €334,254 | €341,658 | +€7,404 | +2.2% |
| Operating profit (loss) | 9901 | €39,938 | -€46,691 | -€86,628 | |
| Financial income | 75/76B | €2,364 | €5,556 | +€3,192 | +135.0% |
| Recurring financial income | 75 | €2,364 | €5,556 | +€3,192 | +135.0% |
| Financial charges | 65/66B | €529 | €3,418 | +€2,889 | +546.2% |
| Recurring financial charges | 65 | €529 | €3,418 | +€2,889 | +546.2% |
| Profit (loss) for the period before taxes | 9903 | €41,773 | -€44,553 | -€86,326 | |
| Income taxes | 67/77 | €9,200 | -€1,430 | -€10,629 | |
| Profit (loss) for the period | 9904 | €32,573 | -€43,124 | -€75,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,573 | -€43,124 | -€75,697 |
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 11 October 2026 via checked.be.