Oosterse massage: 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.
Oosterse massage
Largest movements
- Receivables within one year +€5,518
up €5,518 (+89.5%), from €6,163 to €11,682
of which Trade receivables: +€3,631
- Cash -€5,427
down €5,427 (-15.3%), from €35,363 to €29,936
mainly Receivables within one year (-€5,518) and Other debts (-€1,551)
- Reserves +€2,100
up €2,100 (+7.6%), from €27,671 to €29,771
- Other debts -€1,551
no longer reported in 2025 (was €1,551)
- Trade debts -€1,222
down €1,222 (-23.9%), from €5,120 to €3,898
- Tax, wage and social debts +€787
up €787 (+68.7%), from €1,145 to €1,932
of which Taxes: +€787
- Other operating charges +€1,681
up €1,681 (+227%), from €739 to €2,420
- Gross operating margin +€1,165
up €1,165 (+20.8%), from €5,603 to €6,768
- Taxes +€537
up €537 (+63.1%), from €851 to €1,388
- Depreciation -€481
down €481 (-78.1%), from €616 to €135
- Staff costs +€328
new in 2025: €328
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 | €41,687 | €41,800 | +€113 | +0.3% |
| Fixed assets | 21/28 | €135 | - | -€135 | |
| Tangible fixed assets | 22/27 | €135 | - | -€135 | |
| Plant, machinery and equipment | 23 | €135 | - | -€135 | |
| Current assets | 29/58 | €41,552 | €41,800 | +€248 | +0.6% |
| Amounts receivable within one year | 40/41 | €6,163 | €11,682 | +€5,518 | +89.5% |
| Trade receivables | 40 | €1,038 | €4,669 | +€3,631 | +350% |
| Other amounts receivable | 41 | €5,126 | €7,013 | +€1,888 | +36.8% |
| Cash at bank and in hand | 54/58 | €35,363 | €29,936 | -€5,427 | -15.3% |
| Deferred charges and accrued income | 490/1 | €26 | €183 | +€157 | +601% |
| Total equity and liabilities | 10/49 | €41,687 | €41,800 | +€113 | +0.3% |
| Equity | 10/15 | €33,871 | €35,971 | +€2,100 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,671 | €29,771 | +€2,100 | +7.6% |
| Distributable reserves | 133 | €27,671 | €29,771 | +€2,100 | +7.6% |
| Amounts payable | 17/49 | €7,817 | €5,830 | -€1,987 | -25.4% |
| Amounts payable within one year | 42/48 | €7,817 | €5,830 | -€1,987 | -25.4% |
| Trade debts | 44 | €5,120 | €3,898 | -€1,222 | -23.9% |
| Suppliers | 440/4 | €5,120 | €3,898 | -€1,222 | -23.9% |
| Taxes, remuneration and social security | 45 | €1,145 | €1,932 | +€787 | +68.7% |
| Taxes | 450/3 | €862 | €1,648 | +€787 | +91.3% |
| Remuneration and social security | 454/9 | €283 | €283 | = | 0.0% |
| Other amounts payable | 47/48 | €1,551 | - | -€1,551 | |
| Remuneration, social security and pensions | 62 | - | €328 | +€328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €135 | -€481 | -78.1% |
| Other operating charges | 640/8 | €739 | €2,420 | +€1,681 | +227% |
| Gross operating margin | 9900 | €5,603 | €6,768 | +€1,165 | +20.8% |
| Operating profit (loss) | 9901 | €4,248 | €3,886 | -€362 | -8.5% |
| Financial charges | 65/66B | €345 | €398 | +€53 | +15.4% |
| Recurring financial charges | 65 | €345 | €398 | +€53 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €3,904 | €3,488 | -€416 | -10.6% |
| Income taxes | 67/77 | €851 | €1,388 | +€537 | +63.1% |
| Profit (loss) for the period | 9904 | €3,053 | €2,100 | -€953 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,053 | €2,100 | -€953 | -31.2% |
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 25 October 2026 via checked.be.