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
- Cash -€61,456
down €61,456 (-31.8%), from €192,962 to €131,505
mainly Contributions, distributions and other (-€89,981) and Receivables within one year (-€26,454)
- Receivables within one year +€26,454
up €26,454 (+116.4%), from €22,729 to €49,182
of which Trade receivables: +€20,080
- Tangible fixed assets -€8,904
down €8,904 (-41.3%), from €21,558 to €12,653
of which Furniture and vehicles: -€6,846
- Reserves -€89,981
down €89,981 (-47.4%), from €189,981 to €100,000
- Profit (loss) carried forward +€70,765
new in 2025: €70,765
- Other debts -€9,390
down €9,390 (-80.7%), from €11,642 to €2,252
- Tax, wage and social debts -€6,336
down €6,336 (-35.9%), from €17,626 to €11,290
- Debts after one year -€6,072
no longer reported in 2025 (was €6,072)
- Gross operating margin +€7,623
up €7,623 (+8.3%), from €92,066 to €99,689
- Taxes +€1,709
up €1,709 (+10.1%), from €16,917 to €18,627
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 | €238,902 | €195,755 | -€43,147 | -18.1% |
| Fixed assets | 21/28 | €21,558 | €12,653 | -€8,904 | -41.3% |
| Tangible fixed assets | 22/27 | €21,558 | €12,653 | -€8,904 | -41.3% |
| Plant, machinery and equipment | 23 | €3,572 | €1,513 | -€2,059 | -57.6% |
| Furniture and vehicles | 24 | €17,986 | €11,140 | -€6,846 | -38.1% |
| Current assets | 29/58 | €217,344 | €183,101 | -€34,243 | -15.8% |
| Amounts receivable within one year | 40/41 | €22,729 | €49,182 | +€26,454 | +116.4% |
| Trade receivables | 40 | €14,646 | €34,726 | +€20,080 | +137.1% |
| Other amounts receivable | 41 | €8,083 | €14,456 | +€6,373 | +78.9% |
| Cash at bank and in hand | 54/58 | €192,962 | €131,505 | -€61,456 | -31.8% |
| Deferred charges and accrued income | 490/1 | €1,653 | €2,414 | +€760 | +46.0% |
| Total equity and liabilities | 10/49 | €238,902 | €195,755 | -€43,147 | -18.1% |
| Equity | 10/15 | €193,981 | €174,765 | -€19,216 | -9.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €189,981 | €100,000 | -€89,981 | -47.4% |
| Distributable reserves | 133 | €189,981 | €100,000 | -€89,981 | -47.4% |
| Profit (loss) carried forward | 14 | - | €70,765 | +€70,765 | |
| Amounts payable | 17/49 | €44,921 | €20,990 | -€23,931 | -53.3% |
| Amounts payable after more than one year | 17 | €6,072 | - | -€6,072 | |
| Financial debts | 170/4 | €6,072 | - | -€6,072 | |
| Amounts payable within one year | 42/48 | €38,849 | €20,990 | -€17,859 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €7,902 | €6,072 | -€1,831 | -23.2% |
| Trade debts | 44 | €1,679 | €1,376 | -€303 | -18.1% |
| Suppliers | 440/4 | €1,679 | €1,376 | -€303 | -18.1% |
| Taxes, remuneration and social security | 45 | €17,626 | €11,290 | -€6,336 | -35.9% |
| Taxes | 450/3 | €17,626 | €11,290 | -€6,336 | -35.9% |
| Other amounts payable | 47/48 | €11,642 | €2,252 | -€9,390 | -80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,906 | €8,904 | -€1 | 0.0% |
| Other operating charges | 640/8 | €298 | €305 | +€6 | +2.1% |
| Gross operating margin | 9900 | €92,066 | €99,689 | +€7,623 | +8.3% |
| Operating profit (loss) | 9901 | €82,862 | €90,480 | +€7,618 | +9.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -71.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -71.4% |
| Financial charges | 65/66B | €1,680 | €1,089 | -€592 | -35.2% |
| Recurring financial charges | 65 | €1,680 | €1,089 | -€592 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €81,182 | €89,392 | +€8,209 | +10.1% |
| Income taxes | 67/77 | €16,917 | €18,627 | +€1,709 | +10.1% |
| Profit (loss) for the period | 9904 | €64,265 | €70,765 | +€6,500 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,265 | €70,765 | +€6,500 | +10.1% |
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 9 October 2026 via checked.be.