DE OESTER: 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.
DE OESTER
Largest movements
- Receivables within one year +€156,815
up €156,815 (+37.6%), from €417,559 to €574,374
- Stocks and contracts -€19,421
down €19,421 (-36.2%), from €53,705 to €34,284
- Profit (loss) carried forward +€261,355
up €261,355 (+299%), from €87,434 to €348,789
- Short-term financial debts -€120,000
down €120,000 (-31.8%), from €377,885 to €257,885
- Gross operating margin -€69,106
down €69,106 (-16.5%), from €419,982 to €350,876
- Taxes +€60,456
up €60,456 (+214%), from €28,289 to €88,746
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 | €473,379 | €615,979 | +€142,600 | +30.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €473,379 | €615,979 | +€142,600 | +30.1% |
| Stocks and contracts in progress | 3 | €53,705 | €34,284 | -€19,421 | -36.2% |
| Stocks | 30/36 | €53,705 | €34,284 | -€19,421 | -36.2% |
| Amounts receivable within one year | 40/41 | €417,559 | €574,374 | +€156,815 | +37.6% |
| Other amounts receivable | 41 | €417,559 | €574,374 | +€156,815 | +37.6% |
| Cash at bank and in hand | 54/58 | €2,115 | €7,321 | +€5,206 | +246% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €473,379 | €615,979 | +€142,600 | +30.1% |
| Equity | 10/15 | €95,494 | €356,849 | +€261,355 | +274% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,434 | €348,789 | +€261,355 | +299% |
| Amounts payable | 17/49 | €377,885 | €259,130 | -€118,754 | -31.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €377,885 | €259,130 | -€118,754 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €377,885 | €257,885 | -€120,000 | -31.8% |
| Other loans | 439 | €377,885 | €257,885 | -€120,000 | -31.8% |
| Taxes, remuneration and social security | 45 | - | €1,246 | +€1,246 | |
| Taxes | 450/3 | - | €1,246 | +€1,246 | |
| Other operating charges | 640/8 | €2,261 | €582 | -€1,680 | -74.3% |
| Non-recurring operating charges | 66A | €229,008 | €0 | -€229,008 | -100% |
| Gross operating margin | 9900 | €419,982 | €350,876 | -€69,106 | -16.5% |
| Operating profit (loss) | 9901 | €188,713 | €350,294 | +€161,581 | +85.6% |
| Financial charges | 65/66B | €2,540 | €194 | -€2,346 | -92.4% |
| Recurring financial charges | 65 | €2,540 | €194 | -€2,346 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €186,174 | €350,100 | +€163,927 | +88.1% |
| Income taxes | 67/77 | €28,289 | €88,746 | +€60,456 | +214% |
| Profit (loss) for the period | 9904 | €157,884 | €261,355 | +€103,470 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €157,884 | €261,355 | +€103,470 | +65.5% |
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 23 October 2026 via checked.be.