Dr. Oosterop: 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. Oosterop
Largest movements
- Intangible fixed assets -€69,746
down €69,746 (-15.5%), from €448,859 to €379,113
- Cash -€19,674
down €19,674 (-33.7%), from €58,335 to €38,661
mainly Debts after one year (-€69,726) and Contributions, distributions and other (-€68,503)
- Deferred charges and accrued income -€7,924
down €7,924 (-46.4%), from €17,086 to €9,162
- Debts after one year -€69,726
down €69,726 (-17.8%), from €391,298 to €321,572
- Profit (loss) carried forward -€27,765
down €27,765 (-40.5%), from €68,503 to €40,738
- Gross operating margin +€33,680
up €33,680 (+38.3%), from €87,877 to €121,557
- Taxes +€2,500
up €2,500 (+1,792%), from €140 to €2,640
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 | €542,815 | €442,534 | -€100,281 | -18.5% |
| Fixed assets | 21/28 | €467,393 | €394,710 | -€72,683 | -15.6% |
| Intangible fixed assets | 21 | €448,859 | €379,113 | -€69,746 | -15.5% |
| Tangible fixed assets | 22/27 | €18,534 | €15,598 | -€2,937 | -15.8% |
| Plant, machinery and equipment | 23 | €5,823 | €5,112 | -€711 | -12.2% |
| Furniture and vehicles | 24 | €8,081 | €6,036 | -€2,045 | -25.3% |
| Other tangible fixed assets | 26 | €4,630 | €4,449 | -€181 | -3.9% |
| Current assets | 29/58 | €75,422 | €47,823 | -€27,598 | -36.6% |
| Cash at bank and in hand | 54/58 | €58,335 | €38,661 | -€19,674 | -33.7% |
| Deferred charges and accrued income | 490/1 | €17,086 | €9,162 | -€7,924 | -46.4% |
| Total equity and liabilities | 10/49 | €542,815 | €442,534 | -€100,281 | -18.5% |
| Equity | 10/15 | €74,503 | €46,738 | -€27,765 | -37.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,503 | €40,738 | -€27,765 | -40.5% |
| Amounts payable | 17/49 | €468,312 | €395,796 | -€72,516 | -15.5% |
| Amounts payable after more than one year | 17 | €391,298 | €321,572 | -€69,726 | -17.8% |
| Financial debts | 170/4 | €391,298 | €321,572 | -€69,726 | -17.8% |
| Amounts payable within one year | 42/48 | €76,533 | €74,224 | -€2,310 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €69,107 | €69,726 | +€619 | +0.9% |
| Trade debts | 44 | €3,161 | €1,224 | -€1,937 | -61.3% |
| Suppliers | 440/4 | €3,161 | €1,224 | -€1,937 | -61.3% |
| Taxes, remuneration and social security | 45 | €2,910 | €2,779 | -€131 | -4.5% |
| Taxes | 450/3 | €2,910 | €2,779 | -€131 | -4.5% |
| Other amounts payable | 47/48 | €1,355 | €495 | -€860 | -63.5% |
| Accrued charges and deferred income | 492/3 | €481 | - | -€481 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,424 | €72,683 | +€259 | +0.4% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €87,877 | €121,557 | +€33,680 | +38.3% |
| Operating profit (loss) | 9901 | €15,004 | €48,413 | +€33,409 | +223% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €5,092 | €5,035 | -€58 | -1.1% |
| Recurring financial charges | 65 | €5,092 | €5,035 | -€58 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €9,917 | €43,378 | +€33,461 | +337% |
| Income taxes | 67/77 | €140 | €2,640 | +€2,500 | +1,792% |
| Profit (loss) for the period | 9904 | €9,777 | €40,738 | +€30,961 | +317% |
| Profit (loss) for the period to be appropriated | 9905 | €9,777 | €40,738 | +€30,961 | +317% |
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 16 October 2026 via checked.be.