OOSTEROEVER: 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.
What changed
OOSTEROEVER
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €5.9m-€3.2m
Equity
€13.5m
2024 · €12.8m+€684,690
Cash
€3.1m
2024 · €4.1m-€971,403
Balance sheet total
€18.0m
2024 · €25.5m-€7.5m
Largest movements
Assets
- Receivables within one year -€3.6m
down €3.6m (-53.7%), from €6.6m to €3.1m
of which Other amounts receivable: -€2.9m
- Stocks and contracts -€3.0m
down €3.0m (-20.3%), from €14.8m to €11.8m
- Cash -€971,403
down €971,403 (-23.9%), from €4.1m to €3.1m
mainly Trade debts (-€4.3m) and Contributions, distributions and other (-€2.0m)
Equity and liabilities
- Trade debts -€4.3m
down €4.3m (-67.6%), from €6.4m to €2.1m
- Advances received -€1.5m
down €1.5m (-90.8%), from €1.7m to €157,321
- Other debts -€965,250
down €965,250 (-32.2%), from €3.0m to €2.0m
- Short-term financial debts -€764,399
no longer reported in 2025 (was €764,399)
- Profit (loss) carried forward +€684,690
up €684,690 (+6.7%), from €10.2m to €10.9m
Income statement
- Turnover -€11.6m
down €11.6m (-49.5%), from €23.4m to €11.8m
- Goods and materials -€8.8m
down €8.8m (-61.9%), from €14.2m to €5.4m
- Taxes -€1.2m
down €1.2m (-59.6%), from €2.0m to €799,464
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.
Result 2024
€5.9m
Turnover
-€11.6m
Other operating income
+€160,635
Goods and materials
+€8.8m
Services and other goods
+€45,632
Staff costs
+€120
Depreciation
+€0
Other operating charges
+€15,552
Other operating items
-€1.9m
Financial income
-€30,980
Financial charges
+€85,223
Taxes
+€1.2m
Result 2025
€2.7m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.8m
Investment
€0
Financing
-€2.8m
Cash 2024
€4.1m
From operations (derived)
+€1.8m
Net result for the year
+€2.7m
Depreciation
+€5,598
Stocks and contracts
+€3.0m
Receivables within one year
+€3.6m
Trade debts
-€4.3m
Tax, wage and social debts
-€673,223
Advances received
-€1.5m
Other debts
-€965,250
Accrued charges and deferred income
+€29,289
Financing
-€2.8m
Debts after one year
+€350
Short-term financial debts
-€764,399
Contributions, distributions and other
-€2.0m
Cash 2025
€3.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,499,085 | €17,964,074 | -€7.5m | -29.6% |
| Fixed assets | 21/28 | €33,749 | €28,152 | -€5,598 | -16.6% |
| Tangible fixed assets | 22/27 | €28,994 | €23,397 | -€5,598 | -19.3% |
| Land and buildings | 22 | €2,592 | €1,456 | -€1,135 | -43.8% |
| Plant, machinery and equipment | 23 | €26,403 | €21,940 | -€4,462 | -16.9% |
| Financial fixed assets | 28 | €4,755 | €4,755 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,755 | €4,755 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,755 | €4,755 | = | 0.0% |
| Current assets | 29/58 | €25,465,336 | €17,935,923 | -€7.5m | -29.6% |
| Stocks and contracts in progress | 3 | €14,763,341 | €11,763,400 | -€3.0m | -20.3% |
| Contracts in progress | 37 | €14,763,341 | €11,763,400 | -€3.0m | -20.3% |
| Amounts receivable within one year | 40/41 | €6,629,921 | €3,071,852 | -€3.6m | -53.7% |
| Trade receivables | 40 | €1,343,938 | €718,104 | -€625,834 | -46.6% |
| Other amounts receivable | 41 | €5,285,983 | €2,353,748 | -€2.9m | -55.5% |
| Cash at bank and in hand | 54/58 | €4,072,074 | €3,100,671 | -€971,403 | -23.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,499,085 | €17,964,074 | -€7.5m | -29.6% |
| Equity | 10/15 | €12,795,640 | €13,480,330 | +€684,690 | +5.4% |
| Contributions | 10/11 | €2,350,000 | €2,350,000 | = | 0.0% |
| Capital | 10 | €2,350,000 | €2,350,000 | = | 0.0% |
| Issued capital | 100 | €2,350,000 | €2,350,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €235,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €235,000 | €235,000 | = | 0.0% |
| Legal reserve | 130 | €235,000 | €235,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,210,640 | €10,895,330 | +€684,690 | +6.7% |
| Amounts payable | 17/49 | €12,703,445 | €4,483,744 | -€8.2m | -64.7% |
| Amounts payable after more than one year | 17 | - | €350 | +€350 | |
| Financial debts | 170/4 | - | €350 | +€350 | |
| Other loans | 174 | - | €350 | +€350 | |
| Amounts payable within one year | 42/48 | €12,603,413 | €4,354,073 | -€8.2m | -65.5% |
| Financial debts | 43 | €764,399 | - | -€764,399 | |
| Credit institutions | 430/8 | €764,399 | - | -€764,399 | |
| Trade debts | 44 | €6,367,859 | €2,065,484 | -€4.3m | -67.6% |
| Suppliers | 440/4 | €6,367,859 | €2,065,484 | -€4.3m | -67.6% |
| Advances received on contracts in progress | 46 | €1,701,413 | €157,321 | -€1.5m | -90.8% |
| Taxes, remuneration and social security | 45 | €769,741 | €96,518 | -€673,223 | -87.5% |
| Taxes | 450/3 | €769,741 | €96,518 | -€673,223 | -87.5% |
| Other amounts payable | 47/48 | €3,000,000 | €2,034,750 | -€965,250 | -32.2% |
| Accrued charges and deferred income | 492/3 | €100,033 | €129,322 | +€29,289 | +29.3% |
| Operating income | 70/76A | €23,572,089 | €10,242,412 | -€13.3m | -56.5% |
| Turnover | 70 | €23,408,046 | €11,812,901 | -€11.6m | -49.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €2,464 | -€1,892,703 | -€1.9m | |
| Other operating income | 74 | €161,580 | €322,214 | +€160,635 | +99.4% |
| Operating charges | 60/66A | €15,766,960 | €6,911,538 | -€8.9m | -56.2% |
| Goods for resale, raw materials and consumables | 60 | €14,216,768 | €5,422,492 | -€8.8m | -61.9% |
| Purchases | 600/8 | €14,216,768 | €5,422,492 | -€8.8m | -61.9% |
| Services and other goods | 61 | €1,484,269 | €1,438,636 | -€45,632 | -3.1% |
| Remuneration, social security and pensions | 62 | €1,627 | €1,506 | -€120 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,598 | €5,598 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €58,699 | €43,147 | -€15,552 | -26.5% |
| Non-recurring operating charges | 66A | €0 | €160 | +€160 | |
| Operating profit (loss) | 9901 | €7,805,129 | €3,330,874 | -€4.5m | -57.3% |
| Financial income | 75/76B | €230,769 | €199,790 | -€30,980 | -13.4% |
| Recurring financial income | 75 | €230,552 | €199,790 | -€30,763 | -13.3% |
| Income from current assets | 751 | €224,826 | €197,948 | -€26,878 | -12.0% |
| Other financial income | 752/9 | €5,727 | €1,842 | -€3,885 | -67.8% |
| Non-recurring financial income | 76B | €217 | - | -€217 | |
| Financial charges | 65/66B | €131,733 | €46,510 | -€85,223 | -64.7% |
| Recurring financial charges | 65 | €131,733 | €46,510 | -€85,223 | -64.7% |
| Debt charges | 650 | €31,765 | €11,034 | -€20,732 | -65.3% |
| Other financial charges | 652/9 | €99,968 | €35,476 | -€64,491 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €7,904,166 | €3,484,154 | -€4.4m | -55.9% |
| Income taxes | 67/77 | €1,977,502 | €799,464 | -€1.2m | -59.6% |
| Taxes | 670/3 | €1,977,502 | €799,464 | -€1.2m | -59.6% |
| Profit (loss) for the period | 9904 | €5,926,663 | €2,684,690 | -€3.2m | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,926,663 | €2,684,690 | -€3.2m | -54.7% |
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 23 October 2026 via checked.be.