Oostmoerhof: 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.
Oostmoerhof
Largest movements
- Cash +€184,309
up €184,309 (+219%), from €84,068 to €268,377
mainly Net result for the year (+€213,130) and Depreciation (+€171,975)
- Receivables within one year +€40,088
up €40,088 (+34.5%), from €116,031 to €156,119
of which Trade receivables: +€26,097
- Receivables after one year -€22,968
down €22,968 (-100%), from €22,968 to €0
- Reserves +€212,295
up €212,295 (+66.8%), from €317,604 to €529,899
- Debts after one year -€88,692
down €88,692 (-7.9%), from €1.1m to €1.0m
of which Financial debts: -€75,810
- Trade debts +€76,708
up €76,708 (+71.8%), from €106,878 to €183,586
- Gross operating margin +€92,380
up €92,380 (+21.9%), from €422,526 to €514,906
- Depreciation +€27,113
up €27,113 (+18.7%), from €144,862 to €171,975
- Staff costs +€18,078
up €18,078 (+4,726%), from €383 to €18,460
- Other operating charges -€8,199
down €8,199 (-54.1%), from €15,163 to €6,964
- Taxes +€7,031
up €7,031 (+10.5%), from €67,022 to €74,053
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 | €2,044,218 | €2,248,750 | +€204,533 | +10.0% |
| Fixed assets | 21/28 | €1,232,042 | €1,226,014 | -€6,028 | -0.5% |
| Intangible fixed assets | 21 | €2 | €1 | -€1 | -50.4% |
| Tangible fixed assets | 22/27 | €1,231,200 | €1,224,938 | -€6,262 | -0.5% |
| Land and buildings | 22 | €756,429 | €684,078 | -€72,351 | -9.6% |
| Plant, machinery and equipment | 23 | €395,322 | €400,275 | +€4,953 | +1.3% |
| Furniture and vehicles | 24 | €79,449 | €140,586 | +€61,137 | +77.0% |
| Financial fixed assets | 28 | €840 | €1,075 | +€235 | +28.0% |
| Current assets | 29/58 | €812,176 | €1,022,737 | +€210,561 | +25.9% |
| Amounts receivable after more than one year | 29 | €22,968 | €0 | -€22,968 | -100% |
| Other amounts receivable | 291 | €22,968 | €0 | -€22,968 | -100% |
| Stocks and contracts in progress | 3 | €586,981 | €588,075 | +€1,094 | +0.2% |
| Stocks | 30/36 | €586,981 | €588,075 | +€1,094 | +0.2% |
| Amounts receivable within one year | 40/41 | €116,031 | €156,119 | +€40,088 | +34.5% |
| Trade receivables | 40 | €109,301 | €135,398 | +€26,097 | +23.9% |
| Other amounts receivable | 41 | €6,730 | €20,721 | +€13,991 | +208% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €84,068 | €268,377 | +€184,309 | +219% |
| Deferred charges and accrued income | 490/1 | €2,127 | €10,165 | +€8,038 | +378% |
| Total equity and liabilities | 10/49 | €2,044,218 | €2,248,750 | +€204,533 | +10.0% |
| Equity | 10/15 | €606,196 | €818,491 | +€212,295 | +35.0% |
| Contributions | 10/11 | €288,592 | €288,592 | = | 0.0% |
| Reserves | 13 | €317,604 | €529,899 | +€212,295 | +66.8% |
| Distributable reserves | 133 | €317,604 | €529,899 | +€212,295 | +66.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,438,022 | €1,430,260 | -€7,762 | -0.5% |
| Amounts payable after more than one year | 17 | €1,127,001 | €1,038,309 | -€88,692 | -7.9% |
| Financial debts | 170/4 | €944,923 | €869,113 | -€75,810 | -8.0% |
| Other amounts payable | 178/9 | €182,078 | €169,197 | -€12,882 | -7.1% |
| Amounts payable within one year | 42/48 | €289,887 | €377,534 | +€87,647 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €145,128 | €138,466 | -€6,662 | -4.6% |
| Trade debts | 44 | €106,878 | €183,586 | +€76,708 | +71.8% |
| Suppliers | 440/4 | €106,878 | €183,586 | +€76,708 | +71.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €36,681 | €54,362 | +€17,681 | +48.2% |
| Taxes | 450/3 | €36,681 | €49,251 | +€12,571 | +34.3% |
| Remuneration and social security | 454/9 | - | €5,110 | +€5,110 | |
| Other amounts payable | 47/48 | €1,201 | €1,120 | -€81 | -6.7% |
| Accrued charges and deferred income | 492/3 | €21,134 | €14,416 | -€6,717 | -31.8% |
| Remuneration, social security and pensions | 62 | €383 | €18,460 | +€18,078 | +4,726% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,862 | €171,975 | +€27,113 | +18.7% |
| Other operating charges | 640/8 | €15,163 | €6,964 | -€8,199 | -54.1% |
| Gross operating margin | 9900 | €422,526 | €514,906 | +€92,380 | +21.9% |
| Operating profit (loss) | 9901 | €262,119 | €317,507 | +€55,388 | +21.1% |
| Financial income | 75/76B | €142 | €6,424 | +€6,281 | +4,411% |
| Recurring financial income | 75 | €142 | €6,424 | +€6,281 | +4,411% |
| Financial charges | 65/66B | €36,217 | €36,747 | +€530 | +1.5% |
| Recurring financial charges | 65 | €36,217 | €36,747 | +€530 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €226,044 | €287,183 | +€61,139 | +27.0% |
| Income taxes | 67/77 | €67,022 | €74,053 | +€7,031 | +10.5% |
| Profit (loss) for the period | 9904 | €159,022 | €213,130 | +€54,108 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €159,022 | €213,130 | +€54,108 | +34.0% |
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 13 October 2026 via checked.be.