OOSTMAN: 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.
OOSTMAN
Largest movements
- Cash +€31,665
up €31,665 (+32.3%), from €97,928 to €129,592
mainly Net result for the year (+€75,024) and Deferred charges and accrued income (+€1,024)
- Receivables within one year +€31,075
up €31,075 (+118.1%), from €26,303 to €57,378
of which Trade receivables: +€30,692
- Profit (loss) carried forward +€75,024
up €75,024 (+94.2%), from €79,664 to €154,688
- Trade debts -€7,885
down €7,885 (-99.0%), from €7,961 to €76
- Tax, wage and social debts -€5,423
down €5,423 (-15.3%), from €35,504 to €30,081
- Gross operating margin -€5,873
down €5,873 (-5.8%), from €101,331 to €95,458
- Taxes -€1,181
down €1,181 (-5.6%), from €20,950 to €19,769
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 | €126,129 | €187,845 | +€61,716 | +48.9% |
| Current assets | 29/58 | €126,129 | €187,845 | +€61,716 | +48.9% |
| Amounts receivable within one year | 40/41 | €26,303 | €57,378 | +€31,075 | +118.1% |
| Trade receivables | 40 | €24,200 | €54,892 | +€30,692 | +126.8% |
| Other amounts receivable | 41 | €2,103 | €2,487 | +€384 | +18.2% |
| Cash at bank and in hand | 54/58 | €97,928 | €129,592 | +€31,665 | +32.3% |
| Deferred charges and accrued income | 490/1 | €1,898 | €874 | -€1,024 | -53.9% |
| Total equity and liabilities | 10/49 | €126,129 | €187,845 | +€61,716 | +48.9% |
| Equity | 10/15 | €82,664 | €157,688 | +€75,024 | +90.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,664 | €154,688 | +€75,024 | +94.2% |
| Amounts payable | 17/49 | €43,465 | €30,157 | -€13,308 | -30.6% |
| Amounts payable within one year | 42/48 | €43,465 | €30,157 | -€13,308 | -30.6% |
| Trade debts | 44 | €7,961 | €76 | -€7,885 | -99.0% |
| Suppliers | 440/4 | €7,961 | €76 | -€7,885 | -99.0% |
| Taxes, remuneration and social security | 45 | €35,504 | €30,081 | -€5,423 | -15.3% |
| Taxes | 450/3 | €35,504 | €30,081 | -€5,423 | -15.3% |
| Other operating charges | 640/8 | €718 | €615 | -€102 | -14.2% |
| Gross operating margin | 9900 | €101,331 | €95,458 | -€5,873 | -5.8% |
| Operating profit (loss) | 9901 | €100,614 | €94,843 | -€5,771 | -5.7% |
| Financial income | 75/76B | - | €351 | +€351 | |
| Recurring financial income | 75 | - | €351 | +€351 | |
| Financial charges | 65/66B | €0 | €401 | +€401 | +4008200.0% |
| Recurring financial charges | 65 | €0 | €401 | +€401 | +4008200.0% |
| Profit (loss) for the period before taxes | 9903 | €100,614 | €94,793 | -€5,821 | -5.8% |
| Income taxes | 67/77 | €20,950 | €19,769 | -€1,181 | -5.6% |
| Profit (loss) for the period | 9904 | €79,664 | €75,024 | -€4,640 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,664 | €75,024 | -€4,640 | -5.8% |
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 6 October 2026 via checked.be.