DEN OESTERPUT: 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
DEN OESTERPUT
NACE 55.900, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€309
2024 · €11,905-€11,596
Equity
-€107,018
2024 · -€107,327+€309
Cash
€2,217
2024 · €3,562-€1,345
Balance sheet total
€329,775
2024 · €326,264+€3,510
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Advances received +€14,275
up €14,275 (+906%), from €1,575 to €15,850
- Tax, wage and social debts -€6,442
down €6,442 (-84.2%), from €7,655 to €1,213
of which Remuneration and social security: -€7,060
Income statement
- Gross operating margin -€7,696
down €7,696 (-15.2%), from €50,762 to €43,066
- Staff costs +€3,083
up €3,083 (+31.7%), from €9,732 to €12,815
- Depreciation -€866
down €866 (-6.2%), from €13,896 to €13,030
- Other operating charges +€721
up €721 (+5.8%), from €12,330 to €13,051
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
€11,905
Gross operating margin
-€7,696
Staff costs
-€3,083
Depreciation
+€866
Other operating charges
-€721
Other operating items
-€998
Financial income
+€99
Financial charges
-€51
Taxes
-€12
Result 2025
€309
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
+€13,042
Investment
-€14,387
Financing
€0
Cash 2024
€3,562
From operations (derived)
+€13,042
Net result for the year
+€309
Depreciation
+€13,030
Stocks and contracts
-€1,613
Receivables within one year
-€1,752
Deferred charges and accrued income
-€133
Trade debts
-€1,331
Tax, wage and social debts
-€6,442
Advances received
+€14,275
Other debts
-€3,175
Accrued charges and deferred income
-€126
Investment (derived)
-€14,387
Investment in fixed assets (net)
-€14,387
Cash 2025
€2,217
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,264 | €329,775 | +€3,510 | +1.1% |
| Formation expenses | 20 | €107 | €0 | -€107 | -100% |
| Fixed assets | 21/28 | €196,475 | €197,939 | +€1,464 | +0.7% |
| Tangible fixed assets | 22/27 | €195,604 | €197,068 | +€1,464 | +0.7% |
| Land and buildings | 22 | €68,539 | €78,965 | +€10,426 | +15.2% |
| Plant, machinery and equipment | 23 | €13,534 | €8,506 | -€5,028 | -37.2% |
| Furniture and vehicles | 24 | €15,080 | €11,270 | -€3,810 | -25.3% |
| Other tangible fixed assets | 26 | €98,451 | €98,327 | -€124 | -0.1% |
| Financial fixed assets | 28 | €872 | €872 | = | 0.0% |
| Current assets | 29/58 | €129,682 | €131,835 | +€2,154 | +1.7% |
| Stocks and contracts in progress | 3 | €5,653 | €7,267 | +€1,613 | +28.5% |
| Stocks | 30/36 | €5,653 | €7,267 | +€1,613 | +28.5% |
| Amounts receivable within one year | 40/41 | €119,870 | €121,622 | +€1,752 | +1.5% |
| Trade receivables | 40 | €9,775 | €6,632 | -€3,143 | -32.2% |
| Other amounts receivable | 41 | €110,095 | €114,989 | +€4,895 | +4.4% |
| Cash at bank and in hand | 54/58 | €3,562 | €2,217 | -€1,345 | -37.8% |
| Deferred charges and accrued income | 490/1 | €597 | €730 | +€133 | +22.3% |
| Total equity and liabilities | 10/49 | €326,264 | €329,775 | +€3,510 | +1.1% |
| Equity | 10/15 | -€107,327 | -€107,018 | +€309 | +0.3% |
| Contributions | 10/11 | €142,539 | €142,539 | = | 0.0% |
| Capital | 10 | €142,539 | €142,539 | = | 0.0% |
| Issued capital | 100 | €142,539 | €142,539 | = | 0.0% |
| Reserves | 13 | €33,004 | €33,004 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,254 | €14,254 | = | 0.0% |
| Legal reserve | 130 | €14,254 | €14,254 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€282,870 | -€282,561 | +€309 | +0.1% |
| Amounts payable | 17/49 | €433,591 | €436,792 | +€3,201 | +0.7% |
| Amounts payable within one year | 42/48 | €433,465 | €436,792 | +€3,327 | +0.8% |
| Trade debts | 44 | €14,814 | €13,483 | -€1,331 | -9.0% |
| Suppliers | 440/4 | €14,814 | €13,483 | -€1,331 | -9.0% |
| Advances received on contracts in progress | 46 | €1,575 | €15,850 | +€14,275 | +906% |
| Taxes, remuneration and social security | 45 | €7,655 | €1,213 | -€6,442 | -84.2% |
| Taxes | 450/3 | €595 | €1,213 | +€618 | +104% |
| Remuneration and social security | 454/9 | €7,060 | €0 | -€7,060 | -100% |
| Other amounts payable | 47/48 | €409,421 | €406,247 | -€3,175 | -0.8% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100% |
| Remuneration, social security and pensions | 62 | €9,732 | €12,815 | +€3,083 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,896 | €13,030 | -€866 | -6.2% |
| Other operating charges | 640/8 | €12,330 | €13,051 | +€721 | +5.8% |
| Non-recurring operating charges | 66A | - | €998 | +€998 | |
| Gross operating margin | 9900 | €50,762 | €43,066 | -€7,696 | -15.2% |
| Operating profit (loss) | 9901 | €14,804 | €3,171 | -€11,632 | -78.6% |
| Financial income | 75/76B | €3,231 | €3,330 | +€99 | +3.1% |
| Recurring financial income | 75 | €3,231 | €3,330 | +€99 | +3.1% |
| Financial charges | 65/66B | €5,621 | €5,672 | +€51 | +0.9% |
| Recurring financial charges | 65 | €5,621 | €5,672 | +€51 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €12,413 | €829 | -€11,584 | -93.3% |
| Income taxes | 67/77 | €508 | €520 | +€12 | +2.3% |
| Profit (loss) for the period | 9904 | €11,905 | €309 | -€11,596 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,905 | €309 | -€11,596 | -97.4% |
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 26 October 2026 via checked.be.