OOSTENDORP: what changed
Two fiscal 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.
OOSTENDORP
Largest movements
- Tangible fixed assets -€27,476
down €27,476 (-3.1%), from €891,716 to €864,240
of which Plant, machinery and equipment: -€41,589
- Cash +€25,667
up €25,667 (+65.3%), from €39,301 to €64,968
mainly Net result for the year (+€76,714) and Depreciation (+€61,961)
- Profit (loss) carried forward +€76,714
up €76,714 (+51.1%), from €150,058 to €226,772
- Debts after one year -€32,632
down €32,632 (-10.0%), from €326,263 to €293,631
of which Financial debts: -€32,632
- Trade debts -€26,871
down €26,871 (-62.1%), from €43,241 to €16,370
- Gross operating margin +€113,078
up €113,078 (+66.9%), from €169,147 to €282,225
- Taxes +€18,335
new in 2024: €18,335
- Staff costs -€3,367
down €3,367 (-2.9%), from €116,243 to €112,876
- Depreciation -€3,275
down €3,275 (-5.0%), from €65,236 to €61,961
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,153,433 | €1,166,766 | +€13,333 | +1.2% |
| Fixed assets | 21/28 | €892,031 | €864,555 | -€27,476 | -3.1% |
| Tangible fixed assets | 22/27 | €891,716 | €864,240 | -€27,476 | -3.1% |
| Land and buildings | 22 | €765,425 | €780,956 | +€15,531 | +2.0% |
| Plant, machinery and equipment | 23 | €123,161 | €81,572 | -€41,589 | -33.8% |
| Furniture and vehicles | 24 | €3,130 | €1,712 | -€1,418 | -45.3% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €261,402 | €302,211 | +€40,809 | +15.6% |
| Stocks and contracts in progress | 3 | €113,336 | €119,796 | +€6,460 | +5.7% |
| Stocks | 30/36 | €113,336 | €119,796 | +€6,460 | +5.7% |
| Amounts receivable within one year | 40/41 | €105,198 | €116,555 | +€11,357 | +10.8% |
| Trade receivables | 40 | €74,895 | €96,242 | +€21,347 | +28.5% |
| Other amounts receivable | 41 | €30,303 | €20,313 | -€9,990 | -33.0% |
| Cash at bank and in hand | 54/58 | €39,301 | €64,968 | +€25,667 | +65.3% |
| Deferred charges and accrued income | 490/1 | €3,567 | €892 | -€2,675 | -75.0% |
| Total equity and liabilities | 10/49 | €1,153,433 | €1,166,766 | +€13,333 | +1.2% |
| Equity | 10/15 | €571,539 | €648,253 | +€76,714 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €210,685 | €210,685 | = | 0.0% |
| Reserves | 13 | €192,204 | €192,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €190,345 | €190,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,058 | €226,772 | +€76,714 | +51.1% |
| Amounts payable | 17/49 | €581,894 | €518,513 | -€63,381 | -10.9% |
| Amounts payable after more than one year | 17 | €326,263 | €293,631 | -€32,632 | -10.0% |
| Financial debts | 170/4 | €296,263 | €263,631 | -€32,632 | -11.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €255,631 | €224,882 | -€30,749 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €32,632 | €32,632 | = | 0.0% |
| Financial debts | 43 | €16,667 | €8,333 | -€8,334 | -50.0% |
| Other loans | 439 | €16,667 | €8,333 | -€8,334 | -50.0% |
| Trade debts | 44 | €43,241 | €16,370 | -€26,871 | -62.1% |
| Suppliers | 440/4 | €43,241 | €16,370 | -€26,871 | -62.1% |
| Taxes, remuneration and social security | 45 | €16,749 | €25,479 | +€8,730 | +52.1% |
| Taxes | 450/3 | €2,228 | €11,756 | +€9,528 | +427.6% |
| Remuneration and social security | 454/9 | €14,521 | €13,723 | -€798 | -5.5% |
| Other amounts payable | 47/48 | €146,342 | €142,068 | -€4,274 | -2.9% |
| Remuneration, social security and pensions | 62 | €116,243 | €112,876 | -€3,367 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,236 | €61,961 | -€3,275 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €979 | +€979 | |
| Other operating charges | 640/8 | €6,193 | €6,582 | +€389 | +6.3% |
| Gross operating margin | 9900 | €169,147 | €282,225 | +€113,078 | +66.9% |
| Operating profit (loss) | 9901 | -€18,525 | €99,827 | +€118,352 | |
| Financial income | 75/76B | €33 | €56 | +€23 | +69.7% |
| Recurring financial income | 75 | €33 | €56 | +€23 | +69.7% |
| Financial charges | 65/66B | €5,102 | €4,834 | -€268 | -5.3% |
| Recurring financial charges | 65 | €5,102 | €4,834 | -€268 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,594 | €95,049 | +€118,643 | |
| Income taxes | 67/77 | - | €18,335 | +€18,335 | |
| Profit (loss) for the period | 9904 | -€23,594 | €76,714 | +€100,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,594 | €76,714 | +€100,308 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.