OOST WEST: 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 WEST
Largest movements
- Cash +€211,280
up €211,280 (+1,922%), from €10,994 to €222,274
mainly Stocks and contracts (+€116,336) and Net result for the year (+€60,710)
- Stocks and contracts -€116,336
down €116,336 (-58.5%), from €198,749 to €82,413
- Deferred charges and accrued income -€19,137
down €19,137 (-54.5%), from €35,119 to €15,983
- Receivables within one year -€16,023
down €16,023 (-10.8%), from €148,062 to €132,040
of which Other amounts receivable: -€12,914
- Reserves +€60,710
up €60,710 (+71.6%), from €84,782 to €145,493
- Tax, wage and social debts -€9,648
down €9,648 (-37.2%), from €25,949 to €16,301
of which Taxes: -€10,295
- Depreciation -€32,401
down €32,401 (-96.9%), from €33,435 to €1,033
- Taxes +€16,797
up €16,797 (+138%), from €12,183 to €28,979
- Gross operating margin +€5,097
up €5,097 (+5.6%), from €91,152 to €96,249
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 | €407,539 | €463,441 | +€55,901 | +13.7% |
| Fixed assets | 21/28 | €14,614 | €10,731 | -€3,883 | -26.6% |
| Tangible fixed assets | 22/27 | €1,554 | €521 | -€1,033 | -66.5% |
| Furniture and vehicles | 24 | €1,554 | €521 | -€1,033 | -66.5% |
| Financial fixed assets | 28 | €13,060 | €10,210 | -€2,850 | -21.8% |
| Current assets | 29/58 | €392,925 | €452,709 | +€59,785 | +15.2% |
| Stocks and contracts in progress | 3 | €198,749 | €82,413 | -€116,336 | -58.5% |
| Stocks | 30/36 | €198,749 | €82,413 | -€116,336 | -58.5% |
| Amounts receivable within one year | 40/41 | €148,062 | €132,040 | -€16,023 | -10.8% |
| Trade receivables | 40 | €88,042 | €84,933 | -€3,109 | -3.5% |
| Other amounts receivable | 41 | €60,020 | €47,106 | -€12,914 | -21.5% |
| Cash at bank and in hand | 54/58 | €10,994 | €222,274 | +€211,280 | +1,922% |
| Deferred charges and accrued income | 490/1 | €35,119 | €15,983 | -€19,137 | -54.5% |
| Total equity and liabilities | 10/49 | €407,539 | €463,441 | +€55,901 | +13.7% |
| Equity | 10/15 | €364,718 | €425,428 | +€60,710 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,782 | €145,493 | +€60,710 | +71.6% |
| Distributable reserves | 133 | €84,782 | €145,493 | +€60,710 | +71.6% |
| Profit (loss) carried forward | 14 | €261,335 | €261,335 | = | 0.0% |
| Amounts payable | 17/49 | €42,821 | €38,012 | -€4,809 | -11.2% |
| Amounts payable within one year | 42/48 | €42,821 | €38,012 | -€4,809 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €7,437 | €8,888 | +€1,451 | +19.5% |
| Trade debts | 44 | €5,479 | €8,867 | +€3,388 | +61.8% |
| Suppliers | 440/4 | €5,479 | €8,867 | +€3,388 | +61.8% |
| Taxes, remuneration and social security | 45 | €25,949 | €16,301 | -€9,648 | -37.2% |
| Taxes | 450/3 | €23,596 | €13,301 | -€10,295 | -43.6% |
| Remuneration and social security | 454/9 | €2,353 | €3,000 | +€647 | +27.5% |
| Other amounts payable | 47/48 | €3,956 | €3,956 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,435 | €1,033 | -€32,401 | -96.9% |
| Other operating charges | 640/8 | €491 | €520 | +€29 | +5.8% |
| Gross operating margin | 9900 | €91,152 | €96,249 | +€5,097 | +5.6% |
| Operating profit (loss) | 9901 | €57,226 | €94,696 | +€37,470 | +65.5% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €5,165 | €5,027 | -€138 | -2.7% |
| Recurring financial charges | 65 | €5,165 | €5,027 | -€138 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €52,061 | €89,690 | +€37,628 | +72.3% |
| Income taxes | 67/77 | €12,183 | €28,979 | +€16,797 | +138% |
| Profit (loss) for the period | 9904 | €39,879 | €60,710 | +€20,832 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,879 | €60,710 | +€20,832 | +52.2% |
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.