AVIAPARTNER OSTEND: 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.
What changed
AVIAPARTNER OSTEND
NACE 52.230, Warehousing and support activities for transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€85,053
2024 · -€1.5m+€1.4m
Equity
-€3.3m
2024 · -€3.2m-€85,053
Cash
€7,899
2024 · €11+€7,888
Balance sheet total
€1.6m
2024 · €1.0m+€553,561
Largest movements
Assets
- Receivables within one year +€565,410
up €565,410 (+61.3%), from €922,900 to €1.5m
of which Trade receivables: +€294,172
Equity and liabilities
- Other debts +€577,578
up €577,578 (+25.0%), from €2.3m to €2.9m
- Tax, wage and social debts +€88,761
up €88,761 (+15.7%), from €564,798 to €653,559
of which Taxes: +€61,428
- Profit (loss) carried forward -€85,053
down €85,053 (-2.5%), from -€3.5m to -€3.6m
- Trade debts -€32,725
down €32,725 (-3.9%), from €848,160 to €815,435
Income statement
- Turnover +€1.4m
up €1.4m (+33.7%), from €4.2m to €5.6m
- Staff costs +€479,886
up €479,886 (+17.6%), from €2.7m to €3.2m
- Provisions -€299,238
down €299,238 (-98.4%), from €304,238 to €5,000
- Services and other goods -€107,100
down €107,100 (-4.9%), from €2.2m to €2.1m
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.
Result 2024
-€1.5m
Turnover
+€1.4m
Other operating income
-€11,836
Goods and materials
-€45,158
Services and other goods
+€107,100
Staff costs
-€479,886
Depreciation
+€1,344
Provisions
+€299,238
Other operating charges
+€6,352
Other operating items
+€104,855
Financial charges
-€16,985
Result 2025
-€85,053
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€7,888
Investment
€0
Financing
€0
Cash 2024
€11
From operations (derived)
+€7,888
Net result for the year
-€85,053
Depreciation
+€17,505
Receivables within one year
-€565,410
Deferred charges and accrued income
+€2,232
Provisions
+€5,000
Trade debts
-€32,725
Tax, wage and social debts
+€88,761
Other debts
+€577,578
Cash 2025
€7,899
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,019,943 | €1,573,504 | +€553,561 | +54.3% |
| Fixed assets | 21/28 | €90,829 | €73,324 | -€17,505 | -19.3% |
| Intangible fixed assets | 21 | €33,778 | €24,566 | -€9,212 | -27.3% |
| Tangible fixed assets | 22/27 | €27,051 | €18,758 | -€8,293 | -30.7% |
| Plant, machinery and equipment | 23 | €20,235 | €13,490 | -€6,745 | -33.3% |
| Furniture and vehicles | 24 | €2,322 | €1,617 | -€705 | -30.4% |
| Other tangible fixed assets | 26 | €4,494 | €3,651 | -€843 | -18.8% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €929,114 | €1,500,180 | +€571,066 | +61.5% |
| Amounts receivable within one year | 40/41 | €922,900 | €1,488,310 | +€565,410 | +61.3% |
| Trade receivables | 40 | €677,096 | €971,268 | +€294,172 | +43.4% |
| Other amounts receivable | 41 | €245,804 | €517,042 | +€271,238 | +110% |
| Cash at bank and in hand | 54/58 | €11 | €7,899 | +€7,888 | +71,709% |
| Deferred charges and accrued income | 490/1 | €6,203 | €3,971 | -€2,232 | -36.0% |
| Total equity and liabilities | 10/49 | €1,019,943 | €1,573,504 | +€553,561 | +54.3% |
| Equity | 10/15 | -€3,166,105 | -€3,251,158 | -€85,053 | -2.7% |
| Contributions | 10/11 | €293,000 | €293,000 | = | 0.0% |
| Capital | 10 | €293,000 | €293,000 | = | 0.0% |
| Issued capital | 100 | €293,000 | €293,000 | = | 0.0% |
| Reserves | 13 | €10,574 | €10,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,574 | €10,574 | = | 0.0% |
| Legal reserve | 130 | €10,574 | €10,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,469,679 | -€3,554,732 | -€85,053 | -2.5% |
| Provisions and deferred taxes | 16 | €466,637 | €471,637 | +€5,000 | +1.1% |
| Provisions for liabilities and charges | 160/5 | €466,637 | €471,637 | +€5,000 | +1.1% |
| Taxes | 161 | €464,137 | €464,137 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,500 | €7,500 | +€5,000 | +200% |
| Amounts payable | 17/49 | €3,719,411 | €4,353,025 | +€633,614 | +17.0% |
| Amounts payable within one year | 42/48 | €3,719,411 | €4,353,025 | +€633,614 | +17.0% |
| Trade debts | 44 | €848,160 | €815,435 | -€32,725 | -3.9% |
| Suppliers | 440/4 | €848,160 | €815,435 | -€32,725 | -3.9% |
| Taxes, remuneration and social security | 45 | €564,798 | €653,559 | +€88,761 | +15.7% |
| Taxes | 450/3 | €2,132 | €63,560 | +€61,428 | +2,881% |
| Remuneration and social security | 454/9 | €562,666 | €589,999 | +€27,333 | +4.9% |
| Other amounts payable | 47/48 | €2,306,453 | €2,884,031 | +€577,578 | +25.0% |
| Operating income | 70/76A | €4,227,469 | €5,737,014 | +€1.5m | +35.7% |
| Turnover | 70 | €4,206,522 | €5,623,049 | +€1.4m | +33.7% |
| Other operating income | 74 | €17,228 | €5,392 | -€11,836 | -68.7% |
| Non-recurring operating income | 76A | €3,719 | €108,573 | +€104,854 | +2,819% |
| Operating charges | 60/66A | €5,615,349 | €5,726,358 | +€111,009 | +2.0% |
| Goods for resale, raw materials and consumables | 60 | €356,929 | €402,087 | +€45,158 | +12.7% |
| Purchases | 600/8 | €356,929 | €402,087 | +€45,158 | +12.7% |
| Services and other goods | 61 | €2,167,362 | €2,060,262 | -€107,100 | -4.9% |
| Remuneration, social security and pensions | 62 | €2,724,137 | €3,204,023 | +€479,886 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,849 | €17,505 | -€1,344 | -7.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €304,238 | €5,000 | -€299,238 | -98.4% |
| Other operating charges | 640/8 | €43,833 | €37,481 | -€6,352 | -14.5% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Operating profit (loss) | 9901 | -€1,387,880 | €10,656 | +€1.4m | |
| Financial charges | 65/66B | €78,724 | €95,709 | +€16,985 | +21.6% |
| Recurring financial charges | 65 | €78,724 | €95,709 | +€16,985 | +21.6% |
| Debt charges | 650 | €66,093 | €87,639 | +€21,546 | +32.6% |
| Other financial charges | 652/9 | €12,631 | €8,070 | -€4,561 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,466,604 | -€85,053 | +€1.4m | +94.2% |
| Profit (loss) for the period | 9904 | -€1,466,604 | -€85,053 | +€1.4m | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,466,604 | -€85,053 | +€1.4m | +94.2% |
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 27 October 2026 via checked.be.