D'OOSTERLINCK: 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.
D'OOSTERLINCK
Largest movements
- Receivables within one year -€26,002
down €26,002 (-24.6%), from €105,596 to €79,594
of which Other amounts receivable: -€13,318
- Stocks and contracts +€18,263
up €18,263 (+106%), from €17,187 to €35,450
- Cash -€16,542
down €16,542 (-13.4%), from €123,039 to €106,498
mainly Net result for the year (-€84,257) and Tax, wage and social debts (-€21,891)
- Tangible fixed assets -€4,481
down €4,481 (-3.7%), from €121,105 to €116,624
of which Furniture and vehicles: -€3,473
- Profit (loss) carried forward -€84,257
down €84,257 (-38.8%), from €217,427 to €133,170
- Trade debts +€83,907
up €83,907 (+143%), from €58,757 to €142,664
- Tax, wage and social debts -€21,891
down €21,891 (-35.2%), from €62,122 to €40,231
of which Remuneration and social security: -€20,578
- Gross operating margin -€117,192
down €117,192 (-29.7%), from €394,553 to €277,361
- Staff costs +€64,371
up €64,371 (+23.9%), from €269,389 to €333,760
- Taxes -€24,540
down €24,540 (-91.9%), from €26,707 to €2,167
- Depreciation +€4,611
up €4,611 (+29.3%), from €15,744 to €20,356
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 | €371,939 | €346,322 | -€25,617 | -6.9% |
| Fixed assets | 21/28 | €121,969 | €117,488 | -€4,481 | -3.7% |
| Tangible fixed assets | 22/27 | €121,105 | €116,624 | -€4,481 | -3.7% |
| Plant, machinery and equipment | 23 | €38,788 | €40,842 | +€2,055 | +5.3% |
| Furniture and vehicles | 24 | €15,115 | €11,642 | -€3,473 | -23.0% |
| Other tangible fixed assets | 26 | €67,203 | €64,140 | -€3,063 | -4.6% |
| Financial fixed assets | 28 | €864 | €864 | = | 0.0% |
| Current assets | 29/58 | €249,970 | €228,834 | -€21,137 | -8.5% |
| Stocks and contracts in progress | 3 | €17,187 | €35,450 | +€18,263 | +106% |
| Stocks | 30/36 | €17,187 | €35,450 | +€18,263 | +106% |
| Amounts receivable within one year | 40/41 | €105,596 | €79,594 | -€26,002 | -24.6% |
| Trade receivables | 40 | €45,468 | €32,783 | -€12,684 | -27.9% |
| Other amounts receivable | 41 | €60,128 | €46,811 | -€13,318 | -22.1% |
| Cash at bank and in hand | 54/58 | €123,039 | €106,498 | -€16,542 | -13.4% |
| Deferred charges and accrued income | 490/1 | €4,148 | €7,292 | +€3,145 | +75.8% |
| Total equity and liabilities | 10/49 | €371,939 | €346,322 | -€25,617 | -6.9% |
| Equity | 10/15 | €242,559 | €158,303 | -€84,257 | -34.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,132 | €5,132 | = | 0.0% |
| Distributable reserves | 133 | €5,132 | €5,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,427 | €133,170 | -€84,257 | -38.8% |
| Amounts payable | 17/49 | €129,380 | €188,019 | +€58,639 | +45.3% |
| Amounts payable within one year | 42/48 | €129,380 | €188,019 | +€58,639 | +45.3% |
| Trade debts | 44 | €58,757 | €142,664 | +€83,907 | +143% |
| Suppliers | 440/4 | €58,757 | €142,664 | +€83,907 | +143% |
| Advances received on contracts in progress | 46 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €62,122 | €40,231 | -€21,891 | -35.2% |
| Taxes | 450/3 | €4,806 | €3,493 | -€1,313 | -27.3% |
| Remuneration and social security | 454/9 | €57,316 | €36,739 | -€20,578 | -35.9% |
| Other amounts payable | 47/48 | €8,501 | €4,974 | -€3,526 | -41.5% |
| Remuneration, social security and pensions | 62 | €269,389 | €333,760 | +€64,371 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,744 | €20,356 | +€4,611 | +29.3% |
| Other operating charges | 640/8 | €1,384 | €1,472 | +€88 | +6.4% |
| Gross operating margin | 9900 | €394,553 | €277,361 | -€117,192 | -29.7% |
| Operating profit (loss) | 9901 | €108,036 | -€78,227 | -€186,263 | |
| Financial income | 75/76B | €356 | €436 | +€80 | +22.6% |
| Recurring financial income | 75 | €356 | €436 | +€80 | +22.6% |
| Financial charges | 65/66B | €2,649 | €4,298 | +€1,650 | +62.3% |
| Recurring financial charges | 65 | €2,649 | €4,298 | +€1,650 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €105,743 | -€82,090 | -€187,832 | |
| Income taxes | 67/77 | €26,707 | €2,167 | -€24,540 | -91.9% |
| Profit (loss) for the period | 9904 | €79,035 | -€84,257 | -€163,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,035 | -€84,257 | -€163,292 |
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 18 October 2026 via checked.be.