DR.J.VAN OOST: 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.
DR.J.VAN OOST
Largest movements
- Cash -€165,711
down €165,711 (-58.3%), from €284,013 to €118,302
mainly Contributions, distributions and other (-€522,240) and Current investments (-€19,934)
- Current investments +€19,934
up €19,934 (+2.4%), from €844,076 to €864,010
- Reserves -€181,345
down €181,345 (-13.4%), from €1.4m to €1.2m
of which Distributable reserves: -€181,345
- Gross operating margin +€57,594
up €57,594 (+13.6%), from €424,003 to €481,597
- Financial charges +€20,263
up €20,263, from -€6,441 to €13,822
- Financial income +€17,184
up €17,184 (+87.5%), from €19,638 to €36,822
- Taxes +€14,997
up €14,997 (+11.2%), from €134,131 to €149,128
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 | €1,459,716 | €1,284,862 | -€174,855 | -12.0% |
| Fixed assets | 21/28 | €40,182 | €26,994 | -€13,187 | -32.8% |
| Tangible fixed assets | 22/27 | €39,682 | €26,494 | -€13,187 | -33.2% |
| Plant, machinery and equipment | 23 | €1,791 | €1,557 | -€234 | -13.1% |
| Furniture and vehicles | 24 | €36,043 | €23,741 | -€12,301 | -34.1% |
| Other tangible fixed assets | 26 | €1,848 | €1,196 | -€652 | -35.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,419,535 | €1,257,867 | -€161,667 | -11.4% |
| Amounts receivable within one year | 40/41 | €281,681 | €270,900 | -€10,781 | -3.8% |
| Other amounts receivable | 41 | €281,681 | €270,900 | -€10,781 | -3.8% |
| Current investments | 50/53 | €844,076 | €864,010 | +€19,934 | +2.4% |
| Cash at bank and in hand | 54/58 | €284,013 | €118,302 | -€165,711 | -58.3% |
| Deferred charges and accrued income | 490/1 | €9,765 | €4,655 | -€5,110 | -52.3% |
| Total equity and liabilities | 10/49 | €1,459,716 | €1,284,862 | -€174,855 | -12.0% |
| Equity | 10/15 | €1,365,327 | €1,183,981 | -€181,345 | -13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,352,927 | €1,171,581 | -€181,345 | -13.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,334,177 | €1,152,831 | -€181,345 | -13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,390 | €100,881 | +€6,491 | +6.9% |
| Amounts payable within one year | 42/48 | €93,300 | €99,755 | +€6,455 | +6.9% |
| Trade debts | 44 | €4,934 | €2,994 | -€1,940 | -39.3% |
| Suppliers | 440/4 | €4,934 | €2,994 | -€1,940 | -39.3% |
| Taxes, remuneration and social security | 45 | €84,325 | €90,841 | +€6,516 | +7.7% |
| Taxes | 450/3 | €79,325 | €90,841 | +€11,516 | +14.5% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €4,041 | €5,919 | +€1,878 | +46.5% |
| Accrued charges and deferred income | 492/3 | €1,090 | €1,126 | +€36 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,326 | €13,187 | -€139 | -1.0% |
| Other operating charges | 640/8 | €1,247 | €1,386 | +€140 | +11.2% |
| Non-recurring operating charges | 66A | €1,198 | €0 | -€1,198 | -100% |
| Gross operating margin | 9900 | €424,003 | €481,597 | +€57,594 | +13.6% |
| Operating profit (loss) | 9901 | €408,232 | €467,024 | +€58,792 | +14.4% |
| Financial income | 75/76B | €19,638 | €36,822 | +€17,184 | +87.5% |
| Recurring financial income | 75 | €19,638 | €36,822 | +€17,184 | +87.5% |
| Financial charges | 65/66B | -€6,441 | €13,822 | +€20,263 | |
| Recurring financial charges | 65 | -€6,441 | €13,822 | +€20,263 | |
| Profit (loss) for the period before taxes | 9903 | €434,311 | €490,023 | +€55,713 | +12.8% |
| Income taxes | 67/77 | €134,131 | €149,128 | +€14,997 | +11.2% |
| Profit (loss) for the period | 9904 | €300,179 | €340,895 | +€40,716 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €300,179 | €340,895 | +€40,716 | +13.6% |
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 27 October 2026 via checked.be.