Oosterlinck Construct: 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.
Oosterlinck Construct
Largest movements
- Tangible fixed assets +€266,894
up €266,894 (+135.4%), from €197,096 to €463,990
of which Land and buildings: +€249,224
- Cash +€44,051
up €44,051 (+89.1%), from €49,437 to €93,488
mainly Debts after one year (+€236,984) and Depreciation (+€76,105)
- Stocks and contracts +€9,444
up €9,444 (+232.8%), from €4,056 to €13,500
of which Contracts in progress: +€7,500
- Debts after one year +€236,984
up €236,984 (+726.3%), from €32,630 to €269,614
- Reserves +€34,000
up €34,000 (+20.3%), from €167,400 to €201,400
- Trade debts +€23,638
up €23,638 (+88.4%), from €26,735 to €50,373
- Other debts +€20,276
up €20,276 (+33.6%), from €60,260 to €80,536
- Tax, wage and social debts +€10,881
up €10,881 (+57268.4%), from €19 to €10,900
of which Remuneration and social security: +€7,500
- Gross operating margin +€54,412
up €54,412 (+78.8%), from €69,074 to €123,486
- Financial charges +€5,651
up €5,651 (+200.4%), from €2,820 to €8,471
- Depreciation +€5,005
up €5,005 (+7.0%), from €71,100 to €76,105
- Taxes +€3,579
up €3,579, from -€63 to €3,516
- Other operating charges -€2,715
down €2,715 (-69.7%), from €3,895 to €1,180
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 | €331,060 | €654,225 | +€323,165 | +97.6% |
| Fixed assets | 21/28 | €197,096 | €463,990 | +€266,894 | +135.4% |
| Tangible fixed assets | 22/27 | €197,096 | €463,990 | +€266,894 | +135.4% |
| Land and buildings | 22 | €91,228 | €340,452 | +€249,224 | +273.2% |
| Plant, machinery and equipment | 23 | €33,014 | €61,193 | +€28,179 | +85.4% |
| Furniture and vehicles | 24 | €72,854 | €62,345 | -€10,509 | -14.4% |
| Current assets | 29/58 | €133,964 | €190,235 | +€56,271 | +42.0% |
| Stocks and contracts in progress | 3 | €4,056 | €13,500 | +€9,444 | +232.8% |
| Stocks | 30/36 | €4,056 | €6,000 | +€1,944 | +47.9% |
| Contracts in progress | 37 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €73,336 | €78,814 | +€5,478 | +7.5% |
| Trade receivables | 40 | €47,330 | €53,296 | +€5,966 | +12.6% |
| Other amounts receivable | 41 | €26,006 | €25,518 | -€488 | -1.9% |
| Cash at bank and in hand | 54/58 | €49,437 | €93,488 | +€44,051 | +89.1% |
| Deferred charges and accrued income | 490/1 | €7,135 | €4,433 | -€2,702 | -37.9% |
| Total equity and liabilities | 10/49 | €331,060 | €654,225 | +€323,165 | +97.6% |
| Equity | 10/15 | €177,648 | €211,943 | +€34,295 | +19.3% |
| Contributions | 10/11 | €10,050 | €10,050 | = | 0.0% |
| Reserves | 13 | €167,400 | €201,400 | +€34,000 | +20.3% |
| Distributable reserves | 133 | €167,400 | €201,400 | +€34,000 | +20.3% |
| Profit (loss) carried forward | 14 | €198 | €493 | +€295 | +149.0% |
| Amounts payable | 17/49 | €153,412 | €442,282 | +€288,870 | +188.3% |
| Amounts payable after more than one year | 17 | €32,630 | €269,614 | +€236,984 | +726.3% |
| Financial debts | 170/4 | €32,630 | €269,614 | +€236,984 | +726.3% |
| Amounts payable within one year | 42/48 | €120,654 | €171,575 | +€50,921 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €33,640 | €29,766 | -€3,874 | -11.5% |
| Trade debts | 44 | €26,735 | €50,373 | +€23,638 | +88.4% |
| Suppliers | 440/4 | €26,735 | €50,373 | +€23,638 | +88.4% |
| Taxes, remuneration and social security | 45 | €19 | €10,900 | +€10,881 | +57268.4% |
| Taxes | 450/3 | €19 | €3,400 | +€3,381 | +17794.7% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €60,260 | €80,536 | +€20,276 | +33.6% |
| Accrued charges and deferred income | 492/3 | €128 | €1,093 | +€965 | +753.9% |
| Non-recurring operating income | 76A | €4,050 | €2,909 | -€1,141 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,100 | €76,105 | +€5,005 | +7.0% |
| Other operating charges | 640/8 | €3,895 | €1,180 | -€2,715 | -69.7% |
| Non-recurring operating charges | 66A | €479 | - | -€479 | |
| Gross operating margin | 9900 | €69,074 | €123,486 | +€54,412 | +78.8% |
| Operating profit (loss) | 9901 | -€6,400 | €46,201 | +€52,601 | |
| Financial income | 75/76B | €50 | €81 | +€31 | +62.0% |
| Recurring financial income | 75 | €50 | €81 | +€31 | +62.0% |
| Financial charges | 65/66B | €2,820 | €8,471 | +€5,651 | +200.4% |
| Recurring financial charges | 65 | €2,820 | €8,471 | +€5,651 | +200.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,170 | €37,811 | +€46,981 | |
| Income taxes | 67/77 | -€63 | €3,516 | +€3,579 | |
| Profit (loss) for the period | 9904 | -€9,107 | €34,295 | +€43,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,107 | €34,295 | +€43,402 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.