Chez Albert Oostende: 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.
Chez Albert Oostende
Largest movements
- Tangible fixed assets -€11,469
down €11,469 (-66.8%), from €17,156 to €5,687
- Deferred charges and accrued income +€6,048
up €6,048 (+141%), from €4,289 to €10,337
- Receivables within one year +€2,340
up €2,340, from €0 to €2,340
of which Other amounts receivable: +€1,965
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€47,107
down €47,107 (-54.5%), from €86,396 to €39,288
- Taxes -€12,513
down €12,513 (-79.8%), from €15,685 to €3,172
- Financial charges +€4,406
up €4,406 (+229%), from €1,920 to €6,326
- Staff costs -€3,427
down €3,427 (-18.5%), from €18,509 to €15,082
- Depreciation -€2,245
down €2,245 (-16.4%), from €13,713 to €11,469
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 | €195,326 | €192,939 | -€2,387 | -1.2% |
| Fixed assets | 21/28 | €17,156 | €5,687 | -€11,469 | -66.8% |
| Tangible fixed assets | 22/27 | €17,156 | €5,687 | -€11,469 | -66.8% |
| Plant, machinery and equipment | 23 | €4,695 | €1,410 | -€3,285 | -70.0% |
| Furniture and vehicles | 24 | €6,660 | €3,119 | -€3,541 | -53.2% |
| Other tangible fixed assets | 26 | €5,801 | €1,159 | -€4,643 | -80.0% |
| Current assets | 29/58 | €178,170 | €187,252 | +€9,082 | +5.1% |
| Stocks and contracts in progress | 3 | €3,298 | €3,563 | +€265 | +8.0% |
| Stocks | 30/36 | €3,298 | €3,563 | +€265 | +8.0% |
| Amounts receivable within one year | 40/41 | €0 | €2,340 | +€2,340 | |
| Trade receivables | 40 | - | €375 | +€375 | |
| Other amounts receivable | 41 | €0 | €1,965 | +€1,965 | |
| Cash at bank and in hand | 54/58 | €170,583 | €171,012 | +€429 | +0.3% |
| Deferred charges and accrued income | 490/1 | €4,289 | €10,337 | +€6,048 | +141% |
| Total equity and liabilities | 10/49 | €195,326 | €192,939 | -€2,387 | -1.2% |
| Equity | 10/15 | €175,561 | €175,943 | +€382 | +0.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €140,512 | €140,943 | +€431 | +0.3% |
| Distributable reserves | 133 | €140,512 | €140,943 | +€431 | +0.3% |
| Profit (loss) carried forward | 14 | €49 | €0 | -€49 | -100% |
| Amounts payable | 17/49 | €19,765 | €16,997 | -€2,769 | -14.0% |
| Amounts payable within one year | 42/48 | €19,765 | €16,997 | -€2,769 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,084 | €8,328 | -€1,755 | -17.4% |
| Suppliers | 440/4 | €10,084 | €8,328 | -€1,755 | -17.4% |
| Taxes, remuneration and social security | 45 | €7,564 | €6,388 | -€1,176 | -15.5% |
| Taxes | 450/3 | €7,019 | €5,698 | -€1,321 | -18.8% |
| Remuneration and social security | 454/9 | €544 | €690 | +€146 | +26.8% |
| Other amounts payable | 47/48 | €2,118 | €2,280 | +€162 | +7.7% |
| Remuneration, social security and pensions | 62 | €18,509 | €15,082 | -€3,427 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,713 | €11,469 | -€2,245 | -16.4% |
| Other operating charges | 640/8 | €986 | €1,194 | +€208 | +21.1% |
| Gross operating margin | 9900 | €86,396 | €39,288 | -€47,107 | -54.5% |
| Operating profit (loss) | 9901 | €53,188 | €11,544 | -€41,644 | -78.3% |
| Financial income | 75/76B | €53 | €3 | -€51 | -95.0% |
| Recurring financial income | 75 | €53 | €3 | -€51 | -95.0% |
| Financial charges | 65/66B | €1,920 | €6,326 | +€4,406 | +229% |
| Recurring financial charges | 65 | €1,920 | €6,326 | +€4,406 | +229% |
| Profit (loss) for the period before taxes | 9903 | €51,321 | €5,220 | -€46,101 | -89.8% |
| Income taxes | 67/77 | €15,685 | €3,172 | -€12,513 | -79.8% |
| Profit (loss) for the period | 9904 | €35,636 | €2,048 | -€33,588 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,636 | €2,048 | -€33,588 | -94.3% |
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 31 October 2026 via checked.be.