OESTERPARK P. DEVRIENDT: 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.
What changed
OESTERPARK P. DEVRIENDT
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€616,003
2024 · €515,127+€100,876
Equity
€2.9m
2024 · €2.4m+€526,222
Cash
€1.3m
2024 · €243,872+€1.0m
Balance sheet total
€3.5m
2024 · €3.3m+€256,870
Largest movements
Assets
- Cash +€1.0m
up €1.0m (+425%), from €243,872 to €1.3m
mainly Receivables within one year (+€890,556) and Net result for the year (+€616,003)
- Receivables within one year -€890,556
down €890,556 (-58.9%), from €1.5m to €620,248
of which Trade receivables: -€1.0m
- Deferred charges and accrued income +€103,295
up €103,295 (+2,102%), from €4,914 to €108,209
Equity and liabilities
- Reserves +€526,222
up €526,222 (+22.9%), from €2.3m to €2.8m
of which Distributable reserves: +€526,222
- Short-term financial debts -€139,427
down €139,427 (-99.6%), from €140,000 to €573
of which Credit institutions: -€140,000
- Debts after one year -€62,859
down €62,859 (-65.6%), from €95,847 to €32,988
- Tax, wage and social debts -€41,259
down €41,259 (-19.0%), from €217,570 to €176,311
of which Remuneration and social security: -€29,126
Income statement
- Gross operating margin +€124,114
up €124,114 (+6.8%), from €1.8m to €1.9m
- Taxes +€45,636
up €45,636 (+18.8%), from €242,381 to €288,017
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.
Result 2024
€515,127
Gross operating margin
+€124,114
Staff costs
+€3,014
Depreciation
-€7,719
Other operating charges
+€4,631
Other operating items
+€23,000
Financial income
+€3,444
Financial charges
-€3,973
Taxes
-€45,636
Result 2025
€616,003
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.4m
Investment
-€95,156
Financing
-€310,601
Cash 2024
€243,872
From operations (derived)
+€1.4m
Net result for the year
+€616,003
Depreciation
+€101,265
Stocks and contracts
-€15,000
Receivables within one year
+€890,556
Deferred charges and accrued income
-€103,295
Trade debts
-€3,146
Tax, wage and social debts
-€41,259
Other debts
-€3,073
Accrued charges and deferred income
-€1,053
Investment (derived)
-€95,156
Investment in fixed assets (net)
-€95,156
Financing
-€310,601
Debts after one year
-€62,859
Current portion of long-term debt
-€18,535
Short-term financial debts
-€139,427
Contributions, distributions and other
-€89,781
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,290,409 | €3,547,279 | +€256,870 | +7.8% |
| Fixed assets | 21/28 | €944,284 | €938,175 | -€6,109 | -0.6% |
| Intangible fixed assets | 21 | €75,367 | €75,367 | = | 0.0% |
| Tangible fixed assets | 22/27 | €868,917 | €862,809 | -€6,109 | -0.7% |
| Land and buildings | 22 | €371,252 | €344,147 | -€27,105 | -7.3% |
| Plant, machinery and equipment | 23 | €138,523 | €143,790 | +€5,267 | +3.8% |
| Furniture and vehicles | 24 | €23,932 | €20,594 | -€3,338 | -13.9% |
| Leasing and similar rights | 25 | - | €42,159 | +€42,159 | |
| Other tangible fixed assets | 26 | €335,210 | €312,119 | -€23,091 | -6.9% |
| Current assets | 29/58 | €2,346,125 | €2,609,104 | +€262,979 | +11.2% |
| Amounts receivable after more than one year | 29 | €520,776 | €520,776 | = | 0.0% |
| Other amounts receivable | 291 | €520,776 | €520,776 | = | 0.0% |
| Stocks and contracts in progress | 3 | €65,759 | €80,759 | +€15,000 | +22.8% |
| Stocks | 30/36 | €65,759 | €80,759 | +€15,000 | +22.8% |
| Amounts receivable within one year | 40/41 | €1,510,804 | €620,248 | -€890,556 | -58.9% |
| Trade receivables | 40 | €1,136,630 | €102,832 | -€1.0m | -91.0% |
| Other amounts receivable | 41 | €374,174 | €517,416 | +€143,242 | +38.3% |
| Cash at bank and in hand | 54/58 | €243,872 | €1,279,112 | +€1.0m | +425% |
| Deferred charges and accrued income | 490/1 | €4,914 | €108,209 | +€103,295 | +2,102% |
| Total equity and liabilities | 10/49 | €3,290,409 | €3,547,279 | +€256,870 | +7.8% |
| Equity | 10/15 | €2,359,569 | €2,885,791 | +€526,222 | +22.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,297,569 | €2,823,791 | +€526,222 | +22.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,291,369 | €2,817,591 | +€526,222 | +23.0% |
| Amounts payable | 17/49 | €930,840 | €661,488 | -€269,352 | -28.9% |
| Amounts payable after more than one year | 17 | €95,847 | €32,988 | -€62,859 | -65.6% |
| Financial debts | 170/4 | €95,847 | €32,988 | -€62,859 | -65.6% |
| Amounts payable within one year | 42/48 | €833,940 | €628,500 | -€205,440 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €123,385 | €104,851 | -€18,535 | -15.0% |
| Financial debts | 43 | €140,000 | €573 | -€139,427 | -99.6% |
| Credit institutions | 430/8 | €140,000 | - | -€140,000 | |
| Other loans | 439 | - | €573 | +€573 | |
| Trade debts | 44 | €322,698 | €319,551 | -€3,146 | -1.0% |
| Suppliers | 440/4 | €322,698 | €319,551 | -€3,146 | -1.0% |
| Taxes, remuneration and social security | 45 | €217,570 | €176,311 | -€41,259 | -19.0% |
| Taxes | 450/3 | €158,034 | €145,902 | -€12,133 | -7.7% |
| Remuneration and social security | 454/9 | €59,535 | €30,409 | -€29,126 | -48.9% |
| Other amounts payable | 47/48 | €30,287 | €27,214 | -€3,073 | -10.1% |
| Accrued charges and deferred income | 492/3 | €1,053 | - | -€1,053 | |
| Non-recurring operating income | 76A | - | €7,399 | +€7,399 | |
| Remuneration, social security and pensions | 62 | €956,047 | €953,032 | -€3,014 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,546 | €101,265 | +€7,719 | +8.3% |
| Other operating charges | 640/8 | €14,026 | €9,394 | -€4,631 | -33.0% |
| Non-recurring operating charges | 66A | €23,000 | - | -€23,000 | |
| Gross operating margin | 9900 | €1,822,231 | €1,946,345 | +€124,114 | +6.8% |
| Operating profit (loss) | 9901 | €735,612 | €882,653 | +€147,041 | +20.0% |
| Financial income | 75/76B | €31,684 | €35,129 | +€3,444 | +10.9% |
| Recurring financial income | 75 | €31,684 | €35,129 | +€3,444 | +10.9% |
| Financial charges | 65/66B | €9,789 | €13,762 | +€3,973 | +40.6% |
| Recurring financial charges | 65 | €9,789 | €13,762 | +€3,973 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €757,508 | €904,020 | +€146,512 | +19.3% |
| Income taxes | 67/77 | €242,381 | €288,017 | +€45,636 | +18.8% |
| Profit (loss) for the period | 9904 | €515,127 | €616,003 | +€100,876 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €515,127 | €616,003 | +€100,876 | +19.6% |
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.