L'OSTREA: 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.
L'OSTREA
Largest movements
- Current investments +€112,000
up €112,000 (+55.7%), from €201,000 to €313,000
- Cash -€30,897
down €30,897 (-9.6%), from €322,319 to €291,422
mainly Contributions, distributions and other (-€133,818) and Current investments (-€112,000)
- Tangible fixed assets -€22,981
down €22,981 (-19.5%), from €117,975 to €94,994
of which Furniture and vehicles: -€13,427
- Receivables within one year +€9,843
up €9,843 (+162%), from €6,079 to €15,922
of which Trade receivables: +€9,135
- Other debts +€131,683
up €131,683 (+6,169%), from €2,134 to €133,818
- Trade debts -€29,016
down €29,016 (-94.1%), from €30,851 to €1,835
- Reserves -€25,694
down €25,694 (-4.6%), from €556,559 to €530,865
- Debts after one year -€9,558
down €9,558 (-28.6%), from €33,383 to €23,825
- Staff costs +€3,627
up €3,627 (+10.9%), from €33,239 to €36,866
- Depreciation +€3,350
up €3,350 (+15.6%), from €21,450 to €24,800
- Other operating charges -€2,208
down €2,208 (-40.1%), from €5,504 to €3,296
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 | €653,889 | €719,595 | +€65,706 | +10.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €117,975 | €94,994 | -€22,981 | -19.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €117,975 | €94,994 | -€22,981 | -19.5% |
| Plant, machinery and equipment | 23 | €31,002 | €23,863 | -€7,140 | -23.0% |
| Furniture and vehicles | 24 | €55,618 | €42,191 | -€13,427 | -24.1% |
| Other tangible fixed assets | 26 | €31,355 | €28,941 | -€2,414 | -7.7% |
| Current assets | 29/58 | €535,914 | €624,601 | +€88,687 | +16.5% |
| Amounts receivable after more than one year | 29 | €135 | €135 | = | 0.0% |
| Other amounts receivable | 291 | €135 | €135 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,604 | €4,121 | -€483 | -10.5% |
| Stocks | 30/36 | €4,604 | €4,121 | -€483 | -10.5% |
| Amounts receivable within one year | 40/41 | €6,079 | €15,922 | +€9,843 | +162% |
| Trade receivables | 40 | €2,419 | €11,553 | +€9,135 | +378% |
| Other amounts receivable | 41 | €3,660 | €4,369 | +€709 | +19.4% |
| Current investments | 50/53 | €201,000 | €313,000 | +€112,000 | +55.7% |
| Cash at bank and in hand | 54/58 | €322,319 | €291,422 | -€30,897 | -9.6% |
| Deferred charges and accrued income | 490/1 | €1,776 | - | -€1,776 | |
| Total equity and liabilities | 10/49 | €653,889 | €719,595 | +€65,706 | +10.0% |
| Equity | 10/15 | €566,559 | €540,865 | -€25,694 | -4.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €556,559 | €530,865 | -€25,694 | -4.6% |
| Distributable reserves | 133 | €556,559 | €530,865 | -€25,694 | -4.6% |
| Amounts payable | 17/49 | €87,331 | €178,730 | +€91,399 | +105% |
| Amounts payable after more than one year | 17 | €33,383 | €23,825 | -€9,558 | -28.6% |
| Financial debts | 170/4 | €33,383 | €23,825 | -€9,558 | -28.6% |
| Amounts payable within one year | 42/48 | €53,947 | €154,905 | +€100,958 | +187% |
| Current portion of amounts payable after more than one year | 42 | €9,189 | €9,558 | +€370 | +4.0% |
| Financial debts | 43 | €4,099 | €4,038 | -€60 | -1.5% |
| Credit institutions | 430/8 | €4,099 | €4,038 | -€60 | -1.5% |
| Trade debts | 44 | €30,851 | €1,835 | -€29,016 | -94.1% |
| Suppliers | 440/4 | €30,851 | €1,835 | -€29,016 | -94.1% |
| Taxes, remuneration and social security | 45 | €7,675 | €5,656 | -€2,018 | -26.3% |
| Taxes | 450/3 | €472 | €777 | +€305 | +64.5% |
| Remuneration and social security | 454/9 | €7,203 | €4,880 | -€2,323 | -32.3% |
| Other amounts payable | 47/48 | €2,134 | €133,818 | +€131,683 | +6,169% |
| Non-recurring operating income | 76A | €11,306 | €0 | -€11,306 | -100.0% |
| Remuneration, social security and pensions | 62 | €33,239 | €36,866 | +€3,627 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,450 | €24,800 | +€3,350 | +15.6% |
| Other operating charges | 640/8 | €5,504 | €3,296 | -€2,208 | -40.1% |
| Non-recurring operating charges | 66A | - | €238 | +€238 | |
| Gross operating margin | 9900 | €216,300 | €216,892 | +€593 | +0.3% |
| Operating profit (loss) | 9901 | €156,107 | €151,692 | -€4,414 | -2.8% |
| Financial income | 75/76B | €3,360 | €4,150 | +€790 | +23.5% |
| Recurring financial income | 75 | €3,360 | €4,150 | +€790 | +23.5% |
| Financial charges | 65/66B | €3,918 | €3,607 | -€310 | -7.9% |
| Recurring financial charges | 65 | €3,918 | €3,607 | -€310 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €155,549 | €152,235 | -€3,314 | -2.1% |
| Income taxes | 67/77 | €44,350 | €44,111 | -€239 | -0.5% |
| Profit (loss) for the period | 9904 | €111,199 | €108,124 | -€3,075 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,199 | €108,124 | -€3,075 | -2.8% |
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 18 October 2026 via checked.be.