OGST DELI: 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.
OGST DELI
Largest movements
- Tangible fixed assets -€19,887
down €19,887 (-15.1%), from €132,085 to €112,198
of which Other tangible fixed assets: -€18,479
- Receivables within one year +€11,917
up €11,917 (+130%), from €9,153 to €21,069
- Debts after one year -€25,967
no longer reported in 2025 (was €25,967)
- Trade debts +€20,398
up €20,398 (+32.0%), from €63,658 to €84,056
of which Suppliers: +€19,423
- Reserves +€11,010
up €11,010 (+33.8%), from €32,578 to €43,587
- Other debts -€8,000
down €8,000 (-19.8%), from €40,423 to €32,423
- Current portion of long-term debt -€4,484
down €4,484 (-14.7%), from €30,451 to €25,967
- Gross operating margin +€12,475
up €12,475 (+7.9%), from €157,431 to €169,906
- Staff costs +€11,400
up €11,400 (+9.4%), from €120,640 to €132,040
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 | €241,118 | €234,172 | -€6,946 | -2.9% |
| Fixed assets | 21/28 | €134,585 | €114,698 | -€19,887 | -14.8% |
| Tangible fixed assets | 22/27 | €132,085 | €112,198 | -€19,887 | -15.1% |
| Plant, machinery and equipment | 23 | €3,057 | €1,862 | -€1,195 | -39.1% |
| Furniture and vehicles | 24 | €213 | - | -€213 | |
| Other tangible fixed assets | 26 | €128,815 | €110,336 | -€18,479 | -14.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €106,533 | €119,475 | +€12,942 | +12.1% |
| Stocks and contracts in progress | 3 | €12,758 | €12,085 | -€674 | -5.3% |
| Stocks | 30/36 | €12,758 | €12,085 | -€674 | -5.3% |
| Amounts receivable within one year | 40/41 | €9,153 | €21,069 | +€11,917 | +130% |
| Trade receivables | 40 | €9,153 | €21,069 | +€11,917 | +130% |
| Cash at bank and in hand | 54/58 | €84,622 | €86,249 | +€1,627 | +1.9% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €241,118 | €234,172 | -€6,946 | -2.9% |
| Equity | 10/15 | €52,578 | €63,587 | +€11,010 | +20.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,578 | €43,587 | +€11,010 | +33.8% |
| Distributable reserves | 133 | €32,578 | €43,587 | +€11,010 | +33.8% |
| Amounts payable | 17/49 | €188,540 | €170,585 | -€17,955 | -9.5% |
| Amounts payable after more than one year | 17 | €25,967 | - | -€25,967 | |
| Financial debts | 170/4 | €25,967 | - | -€25,967 | |
| Amounts payable within one year | 42/48 | €162,573 | €170,585 | +€8,012 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €30,451 | €25,967 | -€4,484 | -14.7% |
| Trade debts | 44 | €63,658 | €84,056 | +€20,398 | +32.0% |
| Suppliers | 440/4 | €63,583 | €83,006 | +€19,423 | +30.5% |
| Bills of exchange payable | 441 | €75 | €1,050 | +€975 | +1,300% |
| Taxes, remuneration and social security | 45 | €28,043 | €28,140 | +€97 | +0.3% |
| Taxes | 450/3 | €7,712 | €11,269 | +€3,557 | +46.1% |
| Remuneration and social security | 454/9 | €20,330 | €16,871 | -€3,460 | -17.0% |
| Other amounts payable | 47/48 | €40,423 | €32,423 | -€8,000 | -19.8% |
| Remuneration, social security and pensions | 62 | €120,640 | €132,040 | +€11,400 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,306 | €20,233 | -€73 | -0.4% |
| Other operating charges | 640/8 | €594 | €675 | +€81 | +13.6% |
| Gross operating margin | 9900 | €157,431 | €169,906 | +€12,475 | +7.9% |
| Operating profit (loss) | 9901 | €15,891 | €16,959 | +€1,068 | +6.7% |
| Financial income | 75/76B | €404 | €107 | -€297 | -73.5% |
| Recurring financial income | 75 | €404 | €107 | -€297 | -73.5% |
| Financial charges | 65/66B | €2,810 | €2,191 | -€619 | -22.0% |
| Recurring financial charges | 65 | €2,810 | €2,191 | -€619 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €13,485 | €14,875 | +€1,390 | +10.3% |
| Income taxes | 67/77 | €3,281 | €3,866 | +€585 | +17.8% |
| Profit (loss) for the period | 9904 | €10,204 | €11,010 | +€805 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,204 | €11,010 | +€805 | +7.9% |
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 28 October 2026 via checked.be.