KINE OOSTERZELE: 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.
KINE OOSTERZELE
Largest movements
- Cash +€38,348
up €38,348 (+62.6%), from €61,246 to €99,595
mainly Net result for the year (+€34,776) and Other debts (+€4,445)
- Receivables within one year +€2,639
up €2,639 (+200%), from €1,320 to €3,959
of which Trade receivables: +€2,639
- Reserves +€34,776
up €34,776 (+56.9%), from €61,118 to €95,894
- Other debts +€4,445
up €4,445, from €0 to €4,445
- Tax, wage and social debts +€1,717
up €1,717, from €0 to €1,717
- Gross operating margin +€2,211
up €2,211 (+5.2%), from €42,526 to €44,737
- Taxes +€611
up €611 (+7.1%), from €8,606 to €9,217
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 | €63,068 | €104,326 | +€41,258 | +65.4% |
| Current assets | 29/58 | €63,068 | €104,326 | +€41,258 | +65.4% |
| Amounts receivable within one year | 40/41 | €1,320 | €3,959 | +€2,639 | +200% |
| Trade receivables | 40 | - | €2,639 | +€2,639 | |
| Other amounts receivable | 41 | €1,320 | €1,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,246 | €99,595 | +€38,348 | +62.6% |
| Deferred charges and accrued income | 490/1 | €501 | €773 | +€271 | +54.1% |
| Total equity and liabilities | 10/49 | €63,068 | €104,326 | +€41,258 | +65.4% |
| Equity | 10/15 | €62,118 | €96,894 | +€34,776 | +56.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,118 | €95,894 | +€34,776 | +56.9% |
| Distributable reserves | 133 | €61,118 | €95,894 | +€34,776 | +56.9% |
| Amounts payable | 17/49 | €950 | €7,433 | +€6,483 | +682% |
| Amounts payable within one year | 42/48 | €950 | €7,433 | +€6,483 | +682% |
| Trade debts | 44 | €950 | €1,271 | +€321 | +33.7% |
| Suppliers | 440/4 | €950 | €1,271 | +€321 | +33.7% |
| Taxes, remuneration and social security | 45 | €0 | €1,717 | +€1,717 | |
| Taxes | 450/3 | €0 | €1,717 | +€1,717 | |
| Other amounts payable | 47/48 | €0 | €4,445 | +€4,445 | |
| Other operating charges | 640/8 | €653 | €594 | -€59 | -9.1% |
| Gross operating margin | 9900 | €42,526 | €44,737 | +€2,211 | +5.2% |
| Operating profit (loss) | 9901 | €41,873 | €44,143 | +€2,270 | +5.4% |
| Financial charges | 65/66B | €75 | €150 | +€75 | +100% |
| Recurring financial charges | 65 | €75 | €150 | +€75 | +100% |
| Profit (loss) for the period before taxes | 9903 | €41,798 | €43,993 | +€2,195 | +5.3% |
| Income taxes | 67/77 | €8,606 | €9,217 | +€611 | +7.1% |
| Profit (loss) for the period | 9904 | €33,192 | €34,776 | +€1,584 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,192 | €34,776 | +€1,584 | +4.8% |
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 24 October 2026 via checked.be.