OOSTHOEK: 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.
OOSTHOEK
Largest movements
- Tangible fixed assets +€205,579
up €205,579 (+9.4%), from €2.2m to €2.4m
- Other debts +€275,000
up €275,000 (+50.9%), from €540,000 to €815,000
- Profit (loss) carried forward -€76,381
down €76,381 (-5.2%), from €1.5m to €1.4m
- Depreciation +€23,715
up €23,715 (+87.2%), from €27,183 to €50,898
- Gross operating margin -€6,834
down €6,834 (-49.5%), from -€13,804 to -€20,638
- Other operating charges +€1,986
up €1,986 (+79.1%), from €2,511 to €4,497
- Financial income -€805
down €805 (-97.7%), from €825 to €19
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,223,043 | €2,423,455 | +€200,412 | +9.0% |
| Fixed assets | 21/28 | €2,184,132 | €2,389,711 | +€205,579 | +9.4% |
| Tangible fixed assets | 22/27 | €2,184,132 | €2,389,711 | +€205,579 | +9.4% |
| Land and buildings | 22 | €2,184,132 | €2,389,711 | +€205,579 | +9.4% |
| Current assets | 29/58 | €38,911 | €33,744 | -€5,167 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,510 | €22,019 | +€20,509 | +1,358% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Other amounts receivable | 41 | €10 | €20,519 | +€20,509 | +211,651% |
| Cash at bank and in hand | 54/58 | €17,401 | €11,726 | -€5,676 | -32.6% |
| Deferred charges and accrued income | 490/1 | €20,000 | €0 | -€20,000 | -100% |
| Total equity and liabilities | 10/49 | €2,223,043 | €2,423,455 | +€200,412 | +9.0% |
| Equity | 10/15 | €1,676,025 | €1,599,644 | -€76,381 | -4.6% |
| Contributions | 10/11 | €191,000 | €191,000 | = | 0.0% |
| Capital | 10 | €191,000 | €191,000 | = | 0.0% |
| Issued capital | 100 | €191,000 | €191,000 | = | 0.0% |
| Reserves | 13 | €19,100 | €19,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,100 | €19,100 | = | 0.0% |
| Legal reserve | 130 | €19,100 | €19,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,465,925 | €1,389,544 | -€76,381 | -5.2% |
| Amounts payable | 17/49 | €547,018 | €823,811 | +€276,793 | +50.6% |
| Amounts payable within one year | 42/48 | €547,018 | €823,811 | +€276,793 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,018 | €8,811 | +€1,793 | +25.5% |
| Suppliers | 440/4 | €7,018 | €8,811 | +€1,793 | +25.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €540,000 | €815,000 | +€275,000 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,183 | €50,898 | +€23,715 | +87.2% |
| Other operating charges | 640/8 | €2,511 | €4,497 | +€1,986 | +79.1% |
| Gross operating margin | 9900 | -€13,804 | -€20,638 | -€6,834 | -49.5% |
| Operating profit (loss) | 9901 | -€43,497 | -€76,033 | -€32,536 | -74.8% |
| Financial income | 75/76B | €825 | €19 | -€805 | -97.7% |
| Recurring financial income | 75 | €825 | €19 | -€805 | -97.7% |
| Financial charges | 65/66B | €502 | €367 | -€135 | -26.8% |
| Recurring financial charges | 65 | €502 | €367 | -€135 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,174 | -€76,381 | -€33,207 | -76.9% |
| Income taxes | 67/77 | €4 | €0 | -€4 | -100% |
| Profit (loss) for the period | 9904 | -€43,179 | -€76,381 | -€33,202 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,179 | -€76,381 | -€33,202 | -76.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.