OESTERBAR.BE: 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.
OESTERBAR.BE
Largest movements
- Cash +€176,128
up €176,128 (+955%), from €18,447 to €194,575
mainly Net result for the year (+€92,466) and Other debts (+€86,597)
- Receivables within one year -€31,447
down €31,447 (-74.1%), from €42,464 to €11,017
of which Other amounts receivable: -€36,228
- Tangible fixed assets +€6,727
up €6,727 (+21.8%), from €30,789 to €37,516
of which Furniture and vehicles: +€4,711
- Financial fixed assets +€6,500
up €6,500 (+151%), from €4,305 to €10,805
- Stocks and contracts +€6,307
up €6,307 (+71.9%), from €8,779 to €15,086
- Other debts +€86,597
new in 2024: €86,597
- Trade debts +€38,426
up €38,426 (+122%), from €31,551 to €69,977
- Current portion of long-term debt +€23,385
up €23,385 (+218%), from €10,712 to €34,097
- Profit (loss) carried forward +€12,466
up €12,466 (+67.8%), from €18,386 to €30,852
- Gross operating margin +€152,675
up €152,675 (+109%), from €139,684 to €292,359
- Other operating charges +€60,390
up €60,390 (+2,203%), from €2,741 to €63,132
- Staff costs +€28,854
up €28,854 (+30.1%), from €95,808 to €124,662
- Taxes -€7,100
no longer reported in 2024 (was €7,100)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,808 | €268,999 | +€159,192 | +145% |
| Fixed assets | 21/28 | €35,094 | €48,321 | +€13,227 | +37.7% |
| Tangible fixed assets | 22/27 | €30,789 | €37,516 | +€6,727 | +21.8% |
| Plant, machinery and equipment | 23 | €21,794 | €23,809 | +€2,015 | +9.2% |
| Furniture and vehicles | 24 | €8,995 | €13,706 | +€4,711 | +52.4% |
| Financial fixed assets | 28 | €4,305 | €10,805 | +€6,500 | +151% |
| Current assets | 29/58 | €74,714 | €220,679 | +€145,965 | +195% |
| Stocks and contracts in progress | 3 | €8,779 | €15,086 | +€6,307 | +71.9% |
| Stocks | 30/36 | €8,779 | €15,086 | +€6,307 | +71.9% |
| Amounts receivable within one year | 40/41 | €42,464 | €11,017 | -€31,447 | -74.1% |
| Trade receivables | 40 | - | €4,781 | +€4,781 | |
| Other amounts receivable | 41 | €42,464 | €6,236 | -€36,228 | -85.3% |
| Cash at bank and in hand | 54/58 | €18,447 | €194,575 | +€176,128 | +955% |
| Deferred charges and accrued income | 490/1 | €5,024 | - | -€5,024 | |
| Total equity and liabilities | 10/49 | €109,808 | €268,999 | +€159,192 | +145% |
| Equity | 10/15 | €38,846 | €51,312 | +€12,466 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,386 | €30,852 | +€12,466 | +67.8% |
| Amounts payable | 17/49 | €70,962 | €217,687 | +€146,725 | +207% |
| Amounts payable within one year | 42/48 | €70,962 | €217,687 | +€146,725 | +207% |
| Current portion of amounts payable after more than one year | 42 | €10,712 | €34,097 | +€23,385 | +218% |
| Trade debts | 44 | €31,551 | €69,977 | +€38,426 | +122% |
| Suppliers | 440/4 | €31,551 | €69,977 | +€38,426 | +122% |
| Taxes, remuneration and social security | 45 | €28,699 | €27,017 | -€1,682 | -5.9% |
| Taxes | 450/3 | €21,199 | €18,652 | -€2,547 | -12.0% |
| Remuneration and social security | 454/9 | €7,500 | €8,364 | +€864 | +11.5% |
| Other amounts payable | 47/48 | - | €86,597 | +€86,597 | |
| Remuneration, social security and pensions | 62 | €95,808 | €124,662 | +€28,854 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €9,980 | +€2,520 | +33.8% |
| Other operating charges | 640/8 | €2,741 | €63,132 | +€60,390 | +2,203% |
| Gross operating margin | 9900 | €139,684 | €292,359 | +€152,675 | +109% |
| Operating profit (loss) | 9901 | €33,675 | €94,585 | +€60,910 | +181% |
| Financial income | 75/76B | €118 | €834 | +€716 | +607% |
| Recurring financial income | 75 | €118 | €834 | +€716 | +607% |
| Financial charges | 65/66B | €2,566 | €2,953 | +€387 | +15.1% |
| Recurring financial charges | 65 | €2,566 | €2,953 | +€387 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €31,227 | €92,466 | +€61,239 | +196% |
| Income taxes | 67/77 | €7,100 | - | -€7,100 | |
| Profit (loss) for the period | 9904 | €24,127 | €92,466 | +€68,339 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €24,127 | €92,466 | +€68,339 | +283% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.