OOST ELECTRICS: 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 ELECTRICS
Largest movements
- Tangible fixed assets +€473,865
up €473,865 (+62.5%), from €758,281 to €1.2m
of which Land and buildings: +€462,135
- Receivables within one year +€45,020
up €45,020 (+99.7%), from €45,153 to €90,172
of which Trade receivables: +€28,375
- Cash -€24,567
down €24,567 (-4.9%), from €497,852 to €473,285
mainly Investment in fixed assets (net) (-€527,923) and Receivables within one year (-€45,020)
- Debts after one year +€295,530
up €295,530 (+54.1%), from €546,029 to €841,560
- Reserves +€145,017
up €145,017 (+28.7%), from €506,116 to €651,133
of which Distributable reserves: +€145,017
- Other debts +€92,146
up €92,146 (+39.3%), from €234,356 to €326,501
- Trade debts -€38,785
down €38,785 (-81.5%), from €47,612 to €8,827
- Gross operating margin +€41,419
up €41,419 (+17.3%), from €239,273 to €280,692
- Depreciation +€24,556
up €24,556 (+83.2%), from €29,502 to €54,058
- Financial charges +€16,119
up €16,119 (+66.7%), from €24,156 to €40,275
- Other operating charges -€4,177
down €4,177 (-85.5%), from €4,884 to €706
- Financial income +€4,014
up €4,014 (+85.2%), from €4,713 to €8,728
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 | €1,425,865 | €1,924,906 | +€499,041 | +35.0% |
| Fixed assets | 21/28 | €758,281 | €1,232,146 | +€473,865 | +62.5% |
| Tangible fixed assets | 22/27 | €758,281 | €1,232,146 | +€473,865 | +62.5% |
| Land and buildings | 22 | €758,281 | €1,220,417 | +€462,135 | +60.9% |
| Furniture and vehicles | 24 | - | €11,729 | +€11,729 | |
| Current assets | 29/58 | €667,584 | €692,760 | +€25,176 | +3.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €30,895 | €30,000 | -€895 | -2.9% |
| Stocks | 30/36 | €30,895 | €30,000 | -€895 | -2.9% |
| Amounts receivable within one year | 40/41 | €45,153 | €90,172 | +€45,020 | +99.7% |
| Trade receivables | 40 | €35,063 | €63,438 | +€28,375 | +80.9% |
| Other amounts receivable | 41 | €10,090 | €26,734 | +€16,644 | +165% |
| Current investments | 50/53 | €91,974 | €91,974 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €497,852 | €473,285 | -€24,567 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,711 | €7,329 | +€5,618 | +328% |
| Total equity and liabilities | 10/49 | €1,425,865 | €1,924,906 | +€499,041 | +35.0% |
| Equity | 10/15 | €526,116 | €671,133 | +€145,017 | +27.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €506,116 | €651,133 | +€145,017 | +28.7% |
| 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 | €487,366 | €632,383 | +€145,017 | +29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €899,749 | €1,253,773 | +€354,023 | +39.3% |
| Amounts payable after more than one year | 17 | €546,029 | €841,560 | +€295,530 | +54.1% |
| Financial debts | 170/4 | €546,029 | €841,560 | +€295,530 | +54.1% |
| Amounts payable within one year | 42/48 | €353,720 | €412,213 | +€58,493 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €54,121 | €67,931 | +€13,810 | +25.5% |
| Trade debts | 44 | €47,612 | €8,827 | -€38,785 | -81.5% |
| Suppliers | 440/4 | €47,612 | €8,827 | -€38,785 | -81.5% |
| Taxes, remuneration and social security | 45 | €17,631 | €8,954 | -€8,677 | -49.2% |
| Taxes | 450/3 | €17,631 | €8,954 | -€8,677 | -49.2% |
| Other amounts payable | 47/48 | €234,356 | €326,501 | +€92,146 | +39.3% |
| Remuneration, social security and pensions | 62 | €5,838 | €6,027 | +€189 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,502 | €54,058 | +€24,556 | +83.2% |
| Other operating charges | 640/8 | €4,884 | €706 | -€4,177 | -85.5% |
| Gross operating margin | 9900 | €239,273 | €280,692 | +€41,419 | +17.3% |
| Operating profit (loss) | 9901 | €199,048 | €219,900 | +€20,851 | +10.5% |
| Financial income | 75/76B | €4,713 | €8,728 | +€4,014 | +85.2% |
| Recurring financial income | 75 | €4,713 | €8,728 | +€4,014 | +85.2% |
| Financial charges | 65/66B | €24,156 | €40,275 | +€16,119 | +66.7% |
| Recurring financial charges | 65 | €24,156 | €40,275 | +€16,119 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €179,606 | €188,352 | +€8,747 | +4.9% |
| Income taxes | 67/77 | €41,106 | €43,335 | +€2,229 | +5.4% |
| Profit (loss) for the period | 9904 | €138,500 | €145,017 | +€6,518 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €138,500 | €145,017 | +€6,518 | +4.7% |
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 26 October 2026 via checked.be.