A. OOSTERLINCK & ZONEN: 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.
A. OOSTERLINCK & ZONEN
Largest movements
- Deferred charges and accrued income +€36,000
up €36,000 (+10.0%), from €360,000 to €396,000
- Receivables within one year -€24,878
down €24,878 (-75.6%), from €32,892 to €8,014
- Tangible fixed assets -€18,149
down €18,149 (-1.8%), from €1.0m to €984,562
- Trade debts -€29,404
down €29,404 (-96.3%), from €30,545 to €1,141
- Reserves +€23,244
up €23,244 (+43.3%), from €53,635 to €76,879
- Gross operating margin +€3,018
up €3,018 (+7.6%), from €39,852 to €42,870
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 | €1,395,647 | €1,389,526 | -€6,121 | -0.4% |
| Fixed assets | 21/28 | €1,002,711 | €984,562 | -€18,149 | -1.8% |
| Tangible fixed assets | 22/27 | €1,002,711 | €984,562 | -€18,149 | -1.8% |
| Land and buildings | 22 | €1,002,711 | €984,562 | -€18,149 | -1.8% |
| Current assets | 29/58 | €392,937 | €404,965 | +€12,028 | +3.1% |
| Amounts receivable within one year | 40/41 | €32,892 | €8,014 | -€24,878 | -75.6% |
| Trade receivables | 40 | €32,892 | €8,014 | -€24,878 | -75.6% |
| Cash at bank and in hand | 54/58 | €44 | €950 | +€906 | +2,038% |
| Deferred charges and accrued income | 490/1 | €360,000 | €396,000 | +€36,000 | +10.0% |
| Total equity and liabilities | 10/49 | €1,395,647 | €1,389,526 | -€6,121 | -0.4% |
| Equity | 10/15 | €1,336,135 | €1,359,379 | +€23,244 | +1.7% |
| Contributions | 10/11 | €1,282,500 | €1,282,500 | = | 0.0% |
| Capital | 10 | €1,282,500 | €1,282,500 | = | 0.0% |
| Issued capital | 100 | €1,282,500 | €1,282,500 | = | 0.0% |
| Reserves | 13 | €53,635 | €76,879 | +€23,244 | +43.3% |
| Non-distributable reserves | 130/1 | €53,635 | €76,879 | +€23,244 | +43.3% |
| Legal reserve | 130 | €53,635 | €76,879 | +€23,244 | +43.3% |
| Amounts payable | 17/49 | €59,512 | €30,147 | -€29,365 | -49.3% |
| Amounts payable within one year | 42/48 | €59,512 | €30,147 | -€29,365 | -49.3% |
| Trade debts | 44 | €30,545 | €1,141 | -€29,404 | -96.3% |
| Suppliers | 440/4 | €30,545 | €1,141 | -€29,404 | -96.3% |
| Taxes, remuneration and social security | 45 | €1,045 | €1,084 | +€39 | +3.7% |
| Taxes | 450/3 | €1,045 | €1,084 | +€39 | +3.7% |
| Other amounts payable | 47/48 | €27,922 | €27,922 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,149 | €18,149 | = | 0.0% |
| Other operating charges | 640/8 | €1,179 | €1,433 | +€254 | +21.5% |
| Gross operating margin | 9900 | €39,852 | €42,870 | +€3,018 | +7.6% |
| Operating profit (loss) | 9901 | €20,524 | €23,288 | +€2,764 | +13.5% |
| Financial charges | 65/66B | €40 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €40 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €20,484 | €23,244 | +€2,759 | +13.5% |
| Profit (loss) for the period | 9904 | €20,484 | €23,244 | +€2,759 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,484 | €23,244 | +€2,759 | +13.5% |
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 1 November 2026 via checked.be.