DIRK 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.
DIRK OOSTERLINCK
Largest movements
- Cash +€58,155
up €58,155 (+24.9%), from €233,542 to €291,697
mainly Net result for the year (+€121,213) and Depreciation (+€35,555)
- Tangible fixed assets -€33,475
down €33,475 (-18.0%), from €185,577 to €152,102
of which Land and buildings: -€29,378
- Deferred charges and accrued income -€26,879
down €26,879 (-21.0%), from €128,084 to €101,206
- Receivables within one year +€21,938
up €21,938 (+56.7%), from €38,706 to €60,644
- Reserves +€37,768
up €37,768 (+4.4%), from €858,214 to €895,983
- Other debts -€22,852
down €22,852 (-55.9%), from €40,902 to €18,051
- Tax, wage and social debts +€12,121
up €12,121 (+97.8%), from €12,392 to €24,513
- Gross operating margin -€44,037
down €44,037 (-20.9%), from €210,426 to €166,389
- Financial income +€30,064
up €30,064 (+560%), from €5,370 to €35,434
- Taxes -€12,673
down €12,673 (-23.7%), from €53,486 to €40,812
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 | €935,597 | €955,336 | +€19,739 | +2.1% |
| Fixed assets | 21/28 | €185,577 | €152,102 | -€33,475 | -18.0% |
| Tangible fixed assets | 22/27 | €185,577 | €152,102 | -€33,475 | -18.0% |
| Land and buildings | 22 | €151,943 | €122,565 | -€29,378 | -19.3% |
| Plant, machinery and equipment | 23 | €7,048 | €7,043 | -€5 | -0.1% |
| Furniture and vehicles | 24 | €2,777 | €1,892 | -€885 | -31.9% |
| Other tangible fixed assets | 26 | €23,808 | €20,601 | -€3,207 | -13.5% |
| Current assets | 29/58 | €750,020 | €803,234 | +€53,214 | +7.1% |
| Amounts receivable within one year | 40/41 | €38,706 | €60,644 | +€21,938 | +56.7% |
| Other amounts receivable | 41 | €38,706 | €60,644 | +€21,938 | +56.7% |
| Current investments | 50/53 | €349,689 | €349,689 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €233,542 | €291,697 | +€58,155 | +24.9% |
| Deferred charges and accrued income | 490/1 | €128,084 | €101,206 | -€26,879 | -21.0% |
| Total equity and liabilities | 10/49 | €935,597 | €955,336 | +€19,739 | +2.1% |
| Equity | 10/15 | €870,614 | €908,383 | +€37,768 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €858,214 | €895,983 | +€37,768 | +4.4% |
| Distributable reserves | 133 | €858,214 | €895,983 | +€37,768 | +4.4% |
| Amounts payable | 17/49 | €64,983 | €46,953 | -€18,030 | -27.7% |
| Amounts payable within one year | 42/48 | €62,449 | €44,367 | -€18,082 | -29.0% |
| Trade debts | 44 | €9,155 | €1,804 | -€7,351 | -80.3% |
| Suppliers | 440/4 | €9,155 | €1,804 | -€7,351 | -80.3% |
| Taxes, remuneration and social security | 45 | €12,392 | €24,513 | +€12,121 | +97.8% |
| Taxes | 450/3 | €12,392 | €24,513 | +€12,121 | +97.8% |
| Other amounts payable | 47/48 | €40,902 | €18,051 | -€22,852 | -55.9% |
| Accrued charges and deferred income | 492/3 | €2,534 | €2,586 | +€52 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,756 | €35,555 | +€799 | +2.3% |
| Other operating charges | 640/8 | €2,860 | €2,938 | +€78 | +2.7% |
| Gross operating margin | 9900 | €210,426 | €166,389 | -€44,037 | -20.9% |
| Operating profit (loss) | 9901 | €172,810 | €127,896 | -€44,914 | -26.0% |
| Financial income | 75/76B | €5,370 | €35,434 | +€30,064 | +560% |
| Recurring financial income | 75 | €5,370 | €35,434 | +€30,064 | +560% |
| Financial charges | 65/66B | €777 | €1,304 | +€527 | +67.9% |
| Recurring financial charges | 65 | €777 | €1,304 | +€527 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €177,403 | €162,026 | -€15,377 | -8.7% |
| Income taxes | 67/77 | €53,486 | €40,812 | -€12,673 | -23.7% |
| Profit (loss) for the period | 9904 | €123,917 | €121,213 | -€2,704 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,917 | €121,213 | -€2,704 | -2.2% |
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 21 October 2026 via checked.be.