Oosterlynck: 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.
Oosterlynck
Largest movements
- Current investments -€45,000
no longer reported in 2025 (was €45,000)
- Tangible fixed assets -€33,051
down €33,051 (-7.7%), from €429,658 to €396,607
- Cash -€10,152
down €10,152 (-14.8%), from €68,397 to €58,245
mainly Contributions, distributions and other (-€65,715) and Net result for the year (-€17,967)
- Reserves -€86,185
down €86,185 (-21.0%), from €411,274 to €325,088
of which Distributable reserves: -€65,715
- Provisions -€9,106
down €9,106 (-7.7%), from €118,484 to €109,377
- Gross operating margin -€10,018
down €10,018 (-49.9%), from €20,073 to €10,055
- Financial income +€699
up €699 (+49.1%), from €1,424 to €2,123
- Taxes -€408
no longer reported in 2025 (was €408)
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 | €544,361 | €455,860 | -€88,501 | -16.3% |
| Fixed assets | 21/28 | €429,658 | €396,607 | -€33,051 | -7.7% |
| Tangible fixed assets | 22/27 | €429,658 | €396,607 | -€33,051 | -7.7% |
| Land and buildings | 22 | €429,658 | €396,607 | -€33,051 | -7.7% |
| Current assets | 29/58 | €114,703 | €59,253 | -€55,450 | -48.3% |
| Amounts receivable within one year | 40/41 | €1,100 | €796 | -€304 | -27.6% |
| Trade receivables | 40 | €1,100 | €270 | -€830 | -75.4% |
| Other amounts receivable | 41 | - | €526 | +€526 | |
| Current investments | 50/53 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €68,397 | €58,245 | -€10,152 | -14.8% |
| Deferred charges and accrued income | 490/1 | €206 | €212 | +€6 | +2.9% |
| Total equity and liabilities | 10/49 | €544,361 | €455,860 | -€88,501 | -16.3% |
| Equity | 10/15 | €408,789 | €325,107 | -€83,682 | -20.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €411,274 | €325,088 | -€86,185 | -21.0% |
| Non-distributable reserves | 130/1 | €34,421 | €34,421 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,421 | €34,421 | = | 0.0% |
| Tax-exempt reserves | 132 | €289,264 | €268,793 | -€20,470 | -7.1% |
| Distributable reserves | 133 | €87,589 | €21,874 | -€65,715 | -75.0% |
| Profit (loss) carried forward | 14 | -€32,484 | -€29,981 | +€2,503 | +7.7% |
| Provisions and deferred taxes | 16 | €118,484 | €109,377 | -€9,106 | -7.7% |
| Deferred taxes | 168 | €118,484 | €109,377 | -€9,106 | -7.7% |
| Amounts payable | 17/49 | €17,087 | €21,375 | +€4,288 | +25.1% |
| Amounts payable within one year | 42/48 | €14,526 | €18,853 | +€4,327 | +29.8% |
| Other amounts payable | 47/48 | €14,526 | €18,853 | +€4,327 | +29.8% |
| Accrued charges and deferred income | 492/3 | €2,561 | €2,522 | -€39 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,051 | €33,051 | = | 0.0% |
| Other operating charges | 640/8 | €5,958 | €5,823 | -€135 | -2.3% |
| Gross operating margin | 9900 | €20,073 | €10,055 | -€10,018 | -49.9% |
| Operating profit (loss) | 9901 | -€18,936 | -€28,818 | -€9,882 | -52.2% |
| Financial income | 75/76B | €1,424 | €2,123 | +€699 | +49.1% |
| Recurring financial income | 75 | €1,424 | €2,123 | +€699 | +49.1% |
| Financial charges | 65/66B | €430 | €377 | -€53 | -12.3% |
| Recurring financial charges | 65 | €430 | €377 | -€53 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,943 | -€27,073 | -€9,130 | -50.9% |
| Transfer from deferred taxes | 780 | €9,106 | €9,106 | = | 0.0% |
| Income taxes | 67/77 | €408 | - | -€408 | |
| Profit (loss) for the period | 9904 | -€9,245 | -€17,967 | -€8,722 | -94.3% |
| Transfer from tax-exempt reserves | 789 | €20,470 | €20,470 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,226 | €2,503 | -€8,722 | -77.7% |
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 8 October 2026 via checked.be.