OOST: 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.
OOST
Largest movements
- Current investments +€366,995
up €366,995 (+170.0%), from €215,888 to €582,883
- Receivables within one year -€154,411
down €154,411 (-97.4%), from €158,562 to €4,151
of which Trade receivables: -€140,305
- Tangible fixed assets -€121,590
down €121,590 (-6.2%), from €2.0m to €1.8m
of which Plant, machinery and equipment: -€95,867
- Stocks and contracts +€79,500
up €79,500 (+30.4%), from €261,400 to €340,900
- Cash +€57,036
up €57,036 (+24.3%), from €235,045 to €292,082
mainly Net result for the year (+€230,911) and Depreciation (+€209,204)
- Reserves +€230,911
up €230,911 (+45.7%), from €505,121 to €736,032
of which Distributable reserves: +€230,911
- Tax, wage and social debts +€107,652
up €107,652 (+440.0%), from €24,464 to €132,116
of which Taxes: +€107,652
- Trade debts -€97,546
down €97,546 (-30.9%), from €315,546 to €218,000
- Debts after one year -€53,333
down €53,333 (-14.0%), from €382,223 to €328,889
- Other debts +€36,792
up €36,792 (+5.1%), from €718,956 to €755,748
- Taxes +€16,587
up €16,587 (+16.8%), from €98,595 to €115,181
- Gross operating margin +€12,718
up €12,718 (+2.1%), from €617,023 to €629,741
- Depreciation +€11,935
up €11,935 (+6.0%), from €197,269 to €209,204
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.
Cash bridge derived
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 | €2,847,243 | €3,071,719 | +€224,476 | +7.9% |
| Fixed assets | 21/28 | €1,967,645 | €1,842,615 | -€125,030 | -6.4% |
| Intangible fixed assets | 21 | €10,266 | €6,827 | -€3,440 | -33.5% |
| Tangible fixed assets | 22/27 | €1,957,379 | €1,835,789 | -€121,590 | -6.2% |
| Land and buildings | 22 | €1,307,385 | €1,238,578 | -€68,807 | -5.3% |
| Plant, machinery and equipment | 23 | €510,387 | €414,520 | -€95,867 | -18.8% |
| Furniture and vehicles | 24 | €139,606 | €182,691 | +€43,084 | +30.9% |
| Current assets | 29/58 | €879,598 | €1,229,103 | +€349,506 | +39.7% |
| Stocks and contracts in progress | 3 | €261,400 | €340,900 | +€79,500 | +30.4% |
| Stocks | 30/36 | €261,400 | €340,900 | +€79,500 | +30.4% |
| Amounts receivable within one year | 40/41 | €158,562 | €4,151 | -€154,411 | -97.4% |
| Trade receivables | 40 | €143,914 | €3,609 | -€140,305 | -97.5% |
| Other amounts receivable | 41 | €14,648 | €542 | -€14,106 | -96.3% |
| Current investments | 50/53 | €215,888 | €582,883 | +€366,995 | +170.0% |
| Cash at bank and in hand | 54/58 | €235,045 | €292,082 | +€57,036 | +24.3% |
| Deferred charges and accrued income | 490/1 | €8,703 | €9,088 | +€385 | +4.4% |
| Total equity and liabilities | 10/49 | €2,847,243 | €3,071,719 | +€224,476 | +7.9% |
| Equity | 10/15 | €1,352,721 | €1,583,632 | +€230,911 | +17.1% |
| Contributions | 10/11 | €847,600 | €847,600 | = | 0.0% |
| Reserves | 13 | €505,121 | €736,032 | +€230,911 | +45.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €486,371 | €717,282 | +€230,911 | +47.5% |
| Amounts payable | 17/49 | €1,494,521 | €1,488,086 | -€6,435 | -0.4% |
| Amounts payable after more than one year | 17 | €382,223 | €328,889 | -€53,333 | -14.0% |
| Financial debts | 170/4 | €382,223 | €328,889 | -€53,333 | -14.0% |
| Amounts payable within one year | 42/48 | €1,112,299 | €1,159,197 | +€46,898 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €53,333 | €53,333 | = | 0.0% |
| Trade debts | 44 | €315,546 | €218,000 | -€97,546 | -30.9% |
| Suppliers | 440/4 | €315,546 | €218,000 | -€97,546 | -30.9% |
| Taxes, remuneration and social security | 45 | €24,464 | €132,116 | +€107,652 | +440.0% |
| Taxes | 450/3 | €23,164 | €130,816 | +€107,652 | +464.7% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €718,956 | €755,748 | +€36,792 | +5.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €495 | €296 | -€199 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197,269 | €209,204 | +€11,935 | +6.0% |
| Other operating charges | 640/8 | €6,996 | €7,614 | +€617 | +8.8% |
| Gross operating margin | 9900 | €617,023 | €629,741 | +€12,718 | +2.1% |
| Operating profit (loss) | 9901 | €412,263 | €412,628 | +€366 | +0.1% |
| Financial income | 75/76B | €2,524 | €3,475 | +€951 | +37.7% |
| Recurring financial income | 75 | €2,524 | €3,475 | +€951 | +37.7% |
| Financial charges | 65/66B | €66,144 | €70,011 | +€3,866 | +5.8% |
| Recurring financial charges | 65 | €66,144 | €70,011 | +€3,866 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €348,643 | €346,092 | -€2,550 | -0.7% |
| Income taxes | 67/77 | €98,595 | €115,181 | +€16,587 | +16.8% |
| Profit (loss) for the period | 9904 | €250,048 | €230,911 | -€19,137 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €250,048 | €230,911 | -€19,137 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.