OOSTERLOO INTERIM MANAGEMENT: 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.
OOSTERLOO INTERIM MANAGEMENT
Largest movements
- Receivables within one year -€7,543
down €7,543 (-98.5%), from €7,657 to €115
of which Other amounts receivable: -€7,543
- Deferred charges and accrued income -€4,563
down €4,563 (-23.4%), from €19,529 to €14,966
- Cash +€3,615
up €3,615 (+391.7%), from €923 to €4,538
mainly Other debts (+€11,137) and Receivables within one year (+€7,543)
- Tangible fixed assets -€1,222
down €1,222 (-23.0%), from €5,309 to €4,087
- Profit (loss) carried forward -€17,503
down €17,503 (-182.9%), from -€9,572 to -€27,075
- Other debts +€11,137
new in 2025: €11,137
- Tax, wage and social debts -€2,246
down €2,246 (-60.8%), from €3,692 to €1,447
- Trade debts -€766
down €766 (-66.2%), from €1,157 to €390
- Current portion of long-term debt -€336
down €336 (-100.0%), from €336 to €0
- Gross operating margin -€1,418
down €1,418 (-12.4%), from -€11,475 to -€12,893
- Taxes +€708
up €708 (+98.7%), from €718 to €1,426
- Other operating charges +€407
up €407 (+38.0%), from €1,073 to €1,480
- Financial income -€340
down €340 (-99.5%), from €342 to €2
- Depreciation -€150
down €150 (-10.9%), from €1,373 to €1,222
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 | €33,418 | €23,706 | -€9,713 | -29.1% |
| Fixed assets | 21/28 | €5,309 | €4,087 | -€1,222 | -23.0% |
| Tangible fixed assets | 22/27 | €5,309 | €4,087 | -€1,222 | -23.0% |
| Land and buildings | 22 | €1,885 | €1,332 | -€553 | -29.3% |
| Plant, machinery and equipment | 23 | €1,499 | €1,311 | -€188 | -12.5% |
| Furniture and vehicles | 24 | €1,924 | €1,443 | -€481 | -25.0% |
| Current assets | 29/58 | €28,109 | €19,619 | -€8,491 | -30.2% |
| Amounts receivable within one year | 40/41 | €7,657 | €115 | -€7,543 | -98.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,657 | €115 | -€7,543 | -98.5% |
| Cash at bank and in hand | 54/58 | €923 | €4,538 | +€3,615 | +391.7% |
| Deferred charges and accrued income | 490/1 | €19,529 | €14,966 | -€4,563 | -23.4% |
| Total equity and liabilities | 10/49 | €33,418 | €23,706 | -€9,713 | -29.1% |
| Equity | 10/15 | €28,184 | €10,681 | -€17,503 | -62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,157 | €19,157 | = | 0.0% |
| Distributable reserves | 133 | €19,157 | €19,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,572 | -€27,075 | -€17,503 | -182.9% |
| Amounts payable | 17/49 | €5,234 | €13,024 | +€7,790 | +148.8% |
| Amounts payable within one year | 42/48 | €5,185 | €12,974 | +€7,789 | +150.2% |
| Current portion of amounts payable after more than one year | 42 | €336 | €0 | -€336 | -100.0% |
| Trade debts | 44 | €1,157 | €390 | -€766 | -66.2% |
| Suppliers | 440/4 | €1,157 | €390 | -€766 | -66.2% |
| Taxes, remuneration and social security | 45 | €3,692 | €1,447 | -€2,246 | -60.8% |
| Taxes | 450/3 | €3,692 | €1,447 | -€2,246 | -60.8% |
| Other amounts payable | 47/48 | - | €11,137 | +€11,137 | |
| Accrued charges and deferred income | 492/3 | €49 | €50 | +€1 | +2.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,222 | -€150 | -10.9% |
| Other operating charges | 640/8 | €1,073 | €1,480 | +€407 | +38.0% |
| Gross operating margin | 9900 | -€11,475 | -€12,893 | -€1,418 | -12.4% |
| Operating profit (loss) | 9901 | -€13,920 | -€15,596 | -€1,675 | -12.0% |
| Financial income | 75/76B | €342 | €2 | -€340 | -99.5% |
| Recurring financial income | 75 | €342 | €2 | -€340 | -99.5% |
| Financial charges | 65/66B | €460 | €483 | +€23 | +5.1% |
| Recurring financial charges | 65 | €460 | €483 | +€23 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,038 | -€16,077 | -€2,039 | -14.5% |
| Income taxes | 67/77 | €718 | €1,426 | +€708 | +98.7% |
| Profit (loss) for the period | 9904 | -€14,756 | -€17,503 | -€2,747 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,756 | -€17,503 | -€2,747 | -18.6% |
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 5 October 2026 via checked.be.