OOSTERLYNCK: 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.
OOSTERLYNCK
Largest movements
- Cash +€985,571
up €985,571 (+74.8%), from €1.3m to €2.3m
mainly Receivables within one year (+€846,472) and Net result for the year (+€813,968)
- Receivables within one year -€846,472
down €846,472 (-47.0%), from €1.8m to €954,231
of which Trade receivables: -€860,546
- Stocks and contracts +€479,054
up €479,054 (+41.5%), from €1.2m to €1.6m
- Tangible fixed assets -€133,045
down €133,045 (-11.6%), from €1.1m to €1.0m
of which Land and buildings: -€98,834
- Reserves +€433,968
up €433,968 (+11.7%), from €3.7m to €4.1m
of which Distributable reserves: +€433,968
- Other debts +€180,000
up €180,000 (+90.0%), from €200,000 to €380,000
- Debts after one year -€144,462
down €144,462 (-12.8%), from €1.1m to €987,699
- Gross operating margin +€111,836
up €111,836 (+6.1%), from €1.8m to €1.9m
- Financial income -€57,685
down €57,685 (-82.1%), from €70,286 to €12,601
- Financial charges +€39,904
up €39,904 (+10.9%), from €364,589 to €404,492
- Taxes -€34,888
down €34,888 (-14.6%), from €238,267 to €203,380
- Staff costs +€29,817
up €29,817 (+11.1%), from €268,313 to €298,131
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 | €5,463,567 | €5,937,560 | +€473,993 | +8.7% |
| Fixed assets | 21/28 | €1,144,022 | €1,018,108 | -€125,915 | -11.0% |
| Intangible fixed assets | 21 | - | €7,131 | +€7,131 | |
| Tangible fixed assets | 22/27 | €1,144,022 | €1,010,977 | -€133,045 | -11.6% |
| Land and buildings | 22 | €1,071,307 | €972,474 | -€98,834 | -9.2% |
| Plant, machinery and equipment | 23 | €31,706 | €24,088 | -€7,618 | -24.0% |
| Furniture and vehicles | 24 | €41,009 | €14,415 | -€26,594 | -64.9% |
| Current assets | 29/58 | €4,319,545 | €4,919,453 | +€599,907 | +13.9% |
| Stocks and contracts in progress | 3 | €1,155,734 | €1,634,789 | +€479,054 | +41.5% |
| Stocks | 30/36 | €1,155,734 | €1,634,789 | +€479,054 | +41.5% |
| Amounts receivable within one year | 40/41 | €1,800,702 | €954,231 | -€846,472 | -47.0% |
| Trade receivables | 40 | €1,701,699 | €841,153 | -€860,546 | -50.6% |
| Other amounts receivable | 41 | €99,003 | €113,078 | +€14,074 | +14.2% |
| Cash at bank and in hand | 54/58 | €1,317,835 | €2,303,406 | +€985,571 | +74.8% |
| Deferred charges and accrued income | 490/1 | €45,274 | €27,027 | -€18,246 | -40.3% |
| Total equity and liabilities | 10/49 | €5,463,567 | €5,937,560 | +€473,993 | +8.7% |
| Equity | 10/15 | €3,768,781 | €4,202,749 | +€433,968 | +11.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,706,781 | €4,140,749 | +€433,968 | +11.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €505,200 | €505,200 | = | 0.0% |
| Distributable reserves | 133 | €3,195,381 | €3,629,349 | +€433,968 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,694,787 | €1,734,812 | +€40,025 | +2.4% |
| Amounts payable after more than one year | 17 | €1,132,161 | €987,699 | -€144,462 | -12.8% |
| Financial debts | 170/4 | €1,132,161 | €987,699 | -€144,462 | -12.8% |
| Amounts payable within one year | 42/48 | €560,774 | €745,390 | +€184,616 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €153,979 | €156,399 | +€2,420 | +1.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,616 | €34,854 | +€28,238 | +427% |
| Suppliers | 440/4 | €6,616 | €34,854 | +€28,238 | +427% |
| Taxes, remuneration and social security | 45 | €200,179 | €174,137 | -€26,042 | -13.0% |
| Taxes | 450/3 | €164,758 | €135,212 | -€29,546 | -17.9% |
| Remuneration and social security | 454/9 | €35,421 | €38,925 | +€3,504 | +9.9% |
| Other amounts payable | 47/48 | €200,000 | €380,000 | +€180,000 | +90.0% |
| Accrued charges and deferred income | 492/3 | €1,852 | €1,723 | -€129 | -6.9% |
| Remuneration, social security and pensions | 62 | €268,313 | €298,131 | +€29,817 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,572 | €135,036 | -€7,536 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,550 | +€18,550 | |
| Other operating charges | 640/8 | €53,606 | €57,244 | +€3,638 | +6.8% |
| Non-recurring operating charges | 66A | - | €12,550 | +€12,550 | |
| Gross operating margin | 9900 | €1,818,913 | €1,930,750 | +€111,836 | +6.1% |
| Operating profit (loss) | 9901 | €1,354,422 | €1,409,239 | +€54,817 | +4.0% |
| Financial income | 75/76B | €70,286 | €12,601 | -€57,685 | -82.1% |
| Recurring financial income | 75 | €70,286 | €12,601 | -€57,685 | -82.1% |
| Financial charges | 65/66B | €364,589 | €404,492 | +€39,904 | +10.9% |
| Recurring financial charges | 65 | €364,589 | €404,492 | +€39,904 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,060,119 | €1,017,348 | -€42,772 | -4.0% |
| Income taxes | 67/77 | €238,267 | €203,380 | -€34,888 | -14.6% |
| Profit (loss) for the period | 9904 | €821,852 | €813,968 | -€7,884 | -1.0% |
| Transfer to tax-exempt reserves | 689 | €336,800 | €0 | -€336,800 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €485,052 | €813,968 | +€328,916 | +67.8% |
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 21 October 2026 via checked.be.