Oersoep: 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.
Oersoep
Largest movements
- Receivables within one year +€1.6m
up €1.6m (+675%), from €231,943 to €1.8m
of which Other amounts receivable: +€1.3m
- Other debts +€1.2m
up €1.2m (+546%), from €215,628 to €1.4m
- Trade debts +€206,444
up €206,444 (+77,874%), from €265 to €206,709
- Accrued charges and deferred income +€90,670
up €90,670 (+26,899%), from €337 to €91,007
- Short-term financial debts +€79,987
up €79,987 (+1,920%), from €4,166 to €84,153
- Gross operating margin +€647,817
up €647,817, from -€6,687 to €641,130
- Taxes +€131,042
up €131,042, from €0 to €131,042
- Financial charges +€92,815
up €92,815 (+5,189%), from €1,789 to €94,604
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 | €240,857 | €1,801,375 | +€1.6m | +648% |
| Current assets | 29/58 | €240,857 | €1,801,375 | +€1.6m | +648% |
| Amounts receivable within one year | 40/41 | €231,943 | €1,797,582 | +€1.6m | +675% |
| Trade receivables | 40 | €0 | €224,097 | +€224,097 | |
| Other amounts receivable | 41 | €231,943 | €1,573,484 | +€1.3m | +578% |
| Cash at bank and in hand | 54/58 | €5,640 | €2,199 | -€3,441 | -61.0% |
| Deferred charges and accrued income | 490/1 | €3,274 | €1,595 | -€1,679 | -51.3% |
| Total equity and liabilities | 10/49 | €240,857 | €1,801,375 | +€1.6m | +648% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €220,397 | €1,780,915 | +€1.6m | +708% |
| Amounts payable within one year | 42/48 | €220,060 | €1,689,908 | +€1.5m | +668% |
| Financial debts | 43 | €4,166 | €84,153 | +€79,987 | +1,920% |
| Credit institutions | 430/8 | €4,166 | €84,153 | +€79,987 | +1,920% |
| Trade debts | 44 | €265 | €206,709 | +€206,444 | +77,874% |
| Suppliers | 440/4 | €265 | €206,709 | +€206,444 | +77,874% |
| Taxes, remuneration and social security | 45 | €0 | €6,042 | +€6,042 | |
| Taxes | 450/3 | €0 | €6,042 | +€6,042 | |
| Other amounts payable | 47/48 | €215,628 | €1,393,004 | +€1.2m | +546% |
| Accrued charges and deferred income | 492/3 | €337 | €91,007 | +€90,670 | +26,899% |
| Other operating charges | 640/8 | €828 | €544 | -€284 | -34.3% |
| Gross operating margin | 9900 | -€6,687 | €641,130 | +€647,817 | |
| Operating profit (loss) | 9901 | -€7,515 | €640,586 | +€648,101 | |
| Financial income | 75/76B | €3,011 | €1,331 | -€1,680 | -55.8% |
| Recurring financial income | 75 | €3,011 | €1,331 | -€1,680 | -55.8% |
| Financial charges | 65/66B | €1,789 | €94,604 | +€92,815 | +5,189% |
| Recurring financial charges | 65 | €1,789 | €94,604 | +€92,815 | +5,189% |
| Profit (loss) for the period before taxes | 9903 | -€6,293 | €547,313 | +€553,606 | |
| Income taxes | 67/77 | €0 | €131,042 | +€131,042 | |
| Profit (loss) for the period | 9904 | -€6,293 | €416,271 | +€422,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,293 | €416,271 | +€422,564 |
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 19 October 2026 via checked.be.