OOSTINVEST: what changed
What changed
OOSTINVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€261,463
2024 · €376,528-€115,065
Equity
€2.0m
2024 · €1.9m+€175,607
Cash
€126,292
2024 · €37,590+€88,703
Balance sheet total
€3.9m
2024 · €2.9m+€988,550
Largest movements
Assets
- Tangible fixed assets +€1.1m
up €1.1m (+44.6%), from €2.4m to €3.5m
of which Land and buildings: +€1.1m
- Receivables within one year -€183,909
down €183,909 (-41.0%), from €448,784 to €264,875
of which Other amounts receivable: -€169,682
- Cash +€88,703
up €88,703 (+236%), from €37,590 to €126,292
mainly Short-term financial debts (+€700,000) and Debts after one year (+€460,374)
Equity and liabilities
- Short-term financial debts +€700,000
new in 2025: €700,000
- Debts after one year +€460,374
up €460,374 (+114%), from €405,477 to €865,851
- Other debts -€369,864
down €369,864 (-80.5%), from €459,410 to €89,545
- Reserves +€175,607
up €175,607 (+11.9%), from €1.5m to €1.6m
of which Distributable reserves: +€178,113
Income statement
- Gross operating margin -€159,162
down €159,162 (-21.8%), from €730,815 to €571,653
- Taxes -€51,324
down €51,324 (-28.6%), from €179,456 to €128,132
- Depreciation +€17,171
up €17,171 (+12.2%), from €140,504 to €157,675
- Financial charges -€13,302
down €13,302 (-36.9%), from €36,061 to €22,760
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€376,528
Gross operating margin
-€159,162
Depreciation
-€17,171
Other operating charges
-€2,950
Financial income
-€407
Financial charges
+€13,302
Taxes
+€51,324
Result 2025
€261,463
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€249,770
Investment
-€1.2m
Financing
+€1.1m
Cash 2024
€37,590
From operations (derived)
+€249,770
Net result for the year
+€261,463
Depreciation
+€157,675
Receivables within one year
+€183,909
Deferred charges and accrued income
-€5,395
Smaller working-capital items
+€1,337
Trade debts
+€16,844
Other debts
-€369,864
Accrued charges and deferred income
+€3,800
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€1.1m
Debts after one year
+€460,374
Current portion of long-term debt
+€451
Short-term financial debts
+€700,000
Contributions, distributions and other
-€85,856
Cash 2025
€126,292
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,912,671 | €3,901,221 | +€988,550 | +33.9% |
| Fixed assets | 21/28 | €2,415,535 | €3,493,897 | +€1.1m | +44.6% |
| Tangible fixed assets | 22/27 | €2,415,535 | €3,493,897 | +€1.1m | +44.6% |
| Land and buildings | 22 | €2,191,603 | €3,309,883 | +€1.1m | +51.0% |
| Furniture and vehicles | 24 | €169,966 | €130,048 | -€39,918 | -23.5% |
| Other tangible fixed assets | 26 | €53,966 | €53,966 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €497,136 | €407,324 | -€89,812 | -18.1% |
| Amounts receivable within one year | 40/41 | €448,784 | €264,875 | -€183,909 | -41.0% |
| Trade receivables | 40 | €53,497 | €39,270 | -€14,227 | -26.6% |
| Other amounts receivable | 41 | €395,287 | €225,605 | -€169,682 | -42.9% |
| Cash at bank and in hand | 54/58 | €37,590 | €126,292 | +€88,703 | +236% |
| Deferred charges and accrued income | 490/1 | €10,762 | €16,157 | +€5,395 | +50.1% |
| Total equity and liabilities | 10/49 | €2,912,671 | €3,901,221 | +€988,550 | +33.9% |
| Equity | 10/15 | €1,873,158 | €2,048,765 | +€175,607 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,469,521 | €1,645,128 | +€175,607 | +11.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,005 | €15,499 | -€2,506 | -13.9% |
| Distributable reserves | 133 | €1,449,656 | €1,627,769 | +€178,113 | +12.3% |
| Profit (loss) carried forward | 14 | €385,037 | €385,037 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,922 | €5,098 | -€824 | -13.9% |
| Deferred taxes | 168 | €5,922 | €5,098 | -€824 | -13.9% |
| Amounts payable | 17/49 | €1,033,591 | €1,847,358 | +€813,767 | +78.7% |
| Amounts payable after more than one year | 17 | €405,477 | €865,851 | +€460,374 | +114% |
| Financial debts | 170/4 | €405,477 | €865,851 | +€460,374 | +114% |
| Amounts payable within one year | 42/48 | €598,448 | €948,041 | +€349,593 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €54,175 | €54,626 | +€451 | +0.8% |
| Financial debts | 43 | - | €700,000 | +€700,000 | |
| Credit institutions | 430/8 | - | €700,000 | +€700,000 | |
| Trade debts | 44 | €12,828 | €29,673 | +€16,844 | +131% |
| Suppliers | 440/4 | €12,828 | €29,673 | +€16,844 | +131% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €72,036 | €74,197 | +€2,161 | +3.0% |
| Taxes | 450/3 | €72,036 | €74,197 | +€2,161 | +3.0% |
| Other amounts payable | 47/48 | €459,410 | €89,545 | -€369,864 | -80.5% |
| Accrued charges and deferred income | 492/3 | €29,665 | €33,465 | +€3,800 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,504 | €157,675 | +€17,171 | +12.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €9,451 | €12,401 | +€2,950 | +31.2% |
| Gross operating margin | 9900 | €730,815 | €571,653 | -€159,162 | -21.8% |
| Operating profit (loss) | 9901 | €580,861 | €401,577 | -€179,284 | -30.9% |
| Financial income | 75/76B | €10,361 | €9,954 | -€407 | -3.9% |
| Recurring financial income | 75 | €10,361 | €9,954 | -€407 | -3.9% |
| Financial charges | 65/66B | €36,061 | €22,760 | -€13,302 | -36.9% |
| Recurring financial charges | 65 | €36,061 | €22,760 | -€13,302 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €555,160 | €388,771 | -€166,389 | -30.0% |
| Transfer from deferred taxes | 780 | €824 | €824 | = | 0.0% |
| Income taxes | 67/77 | €179,456 | €128,132 | -€51,324 | -28.6% |
| Profit (loss) for the period | 9904 | €376,528 | €261,463 | -€115,065 | -30.6% |
| Transfer from tax-exempt reserves | 789 | €2,506 | €2,506 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €379,034 | €263,969 | -€115,065 | -30.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.