Els 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.
Els Oosterlinck
Largest movements
- Cash +€4,558
up €4,558 (+277%), from €1,648 to €6,206
mainly Other debts (+€6,143) and Trade debts (+€2,879)
- Intangible fixed assets +€3,330
new in 2025: €3,330
- Tangible fixed assets -€825
down €825 (-12.2%), from €6,785 to €5,960
of which Other tangible fixed assets: -€672
- Receivables within one year -€785
down €785 (-13.1%), from €5,983 to €5,197
of which Other amounts receivable: -€692
- Other debts +€6,143
up €6,143 (+39.6%), from €15,517 to €21,660
- Trade debts +€2,879
up €2,879 (+239%), from €1,204 to €4,083
- Tax, wage and social debts -€1,586
down €1,586 (-99.0%), from €1,602 to €16
- Profit (loss) carried forward -€1,063
down €1,063 (-9.7%), from -€10,955 to -€12,018
- Gross operating margin +€10,361
up €10,361, from -€8,988 to €1,373
- Depreciation +€743
up €743 (+145%), from €513 to €1,256
- Financial charges -€289
down €289 (-36.8%), from €787 to €498
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 | €14,836 | €21,113 | +€6,277 | +42.3% |
| Fixed assets | 21/28 | €7,205 | €9,710 | +€2,504 | +34.8% |
| Intangible fixed assets | 21 | - | €3,330 | +€3,330 | |
| Tangible fixed assets | 22/27 | €6,785 | €5,960 | -€825 | -12.2% |
| Furniture and vehicles | 24 | €422 | €269 | -€153 | -36.2% |
| Other tangible fixed assets | 26 | €6,364 | €5,691 | -€672 | -10.6% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €7,630 | €11,403 | +€3,773 | +49.4% |
| Amounts receivable within one year | 40/41 | €5,983 | €5,197 | -€785 | -13.1% |
| Trade receivables | 40 | €4,147 | €4,054 | -€94 | -2.3% |
| Other amounts receivable | 41 | €1,835 | €1,144 | -€692 | -37.7% |
| Cash at bank and in hand | 54/58 | €1,648 | €6,206 | +€4,558 | +277% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,836 | €21,113 | +€6,277 | +42.3% |
| Equity | 10/15 | -€4,060 | -€5,123 | -€1,063 | -26.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €2,895 | €2,895 | = | 0.0% |
| Distributable reserves | 133 | €2,895 | €2,895 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,955 | -€12,018 | -€1,063 | -9.7% |
| Amounts payable | 17/49 | €18,896 | €26,236 | +€7,340 | +38.8% |
| Amounts payable within one year | 42/48 | €18,323 | €25,759 | +€7,436 | +40.6% |
| Trade debts | 44 | €1,204 | €4,083 | +€2,879 | +239% |
| Suppliers | 440/4 | €1,204 | €4,083 | +€2,879 | +239% |
| Taxes, remuneration and social security | 45 | €1,602 | €16 | -€1,586 | -99.0% |
| Taxes | 450/3 | €1,602 | €16 | -€1,586 | -99.0% |
| Other amounts payable | 47/48 | €15,517 | €21,660 | +€6,143 | +39.6% |
| Accrued charges and deferred income | 492/3 | €573 | €477 | -€95 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €1,256 | +€743 | +145% |
| Other operating charges | 640/8 | €667 | €683 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€8,988 | €1,373 | +€10,361 | |
| Operating profit (loss) | 9901 | -€10,168 | -€565 | +€9,603 | +94.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €787 | €498 | -€289 | -36.8% |
| Recurring financial charges | 65 | €787 | €498 | -€289 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,955 | -€1,063 | +€9,892 | +90.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,955 | -€1,063 | +€9,892 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,955 | -€1,063 | +€9,892 | +90.3% |
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 25 October 2026 via checked.be.