OOSTPIT: 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.
What changed
OOSTPIT
NACE 46.412, Wholesale of household textiles and bedding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €1.4m+€446,740
Equity
€14.9m
2024 · €13.0m+€1.8m
Cash
€259,418
2024 · €335,000-€75,582
Balance sheet total
€15.1m
2024 · €13.2m+€1.9m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+30.2%), from €6.6m to €8.5m
of which Other amounts receivable: +€2.0m
Equity and liabilities
- Profit (loss) carried forward +€1.8m
up €1.8m (+67.3%), from €2.7m to €4.5m
Income statement
- Gross operating margin +€817,293
up €817,293 (+49.6%), from €1.6m to €2.5m
- Taxes +€451,022
up €451,022 (+359%), from €125,761 to €576,783
- Staff costs -€112,661
down €112,661 (-29.2%), from €385,567 to €272,906
- Financial income -€36,407
down €36,407 (-15.2%), from €239,113 to €202,705
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.
Result 2024
€1.4m
Gross operating margin
+€817,293
Staff costs
+€112,661
Depreciation
+€3,360
Other operating charges
+€552
Financial income
-€36,407
Financial charges
+€304
Taxes
-€451,022
Result 2025
€1.8m
raises the resultlowers the result
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.
From operations
-€75,581
Investment
-€1
Financing
€0
Cash 2024
€335,000
From operations (derived)
-€75,581
Net result for the year
+€1.8m
Receivables within one year
-€2.0m
Trade debts
-€3,244
Tax, wage and social debts
+€92,681
Investment (derived)
-€1
Investment in fixed assets (net)
-€1
Cash 2025
€259,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,160,575 | €15,065,332 | +€1.9m | +14.5% |
| Fixed assets | 21/28 | €4,354,001 | €4,354,002 | +€1 | 0.0% |
| Financial fixed assets | 28 | €4,354,001 | €4,354,002 | +€1 | 0.0% |
| Current assets | 29/58 | €8,806,574 | €10,711,330 | +€1.9m | +21.6% |
| Amounts receivable within one year | 40/41 | €6,560,872 | €8,541,210 | +€2.0m | +30.2% |
| Trade receivables | 40 | €111,912 | €113,290 | +€1,379 | +1.2% |
| Other amounts receivable | 41 | €6,448,960 | €8,427,919 | +€2.0m | +30.7% |
| Current investments | 50/53 | €1,910,703 | €1,910,703 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €335,000 | €259,418 | -€75,582 | -22.6% |
| Total equity and liabilities | 10/49 | €13,160,575 | €15,065,332 | +€1.9m | +14.5% |
| Equity | 10/15 | €13,045,968 | €14,861,288 | +€1.8m | +13.9% |
| Contributions | 10/11 | €7,687,621 | €7,687,621 | = | 0.0% |
| Capital | 10 | €7,300,000 | €7,300,000 | = | 0.0% |
| Issued capital | 100 | €7,300,000 | €7,300,000 | = | 0.0% |
| Contributions outside capital | 11 | €387,621 | €387,621 | = | 0.0% |
| Share premium | 1100/10 | €387,621 | €387,621 | = | 0.0% |
| Reserves | 13 | €2,659,453 | €2,659,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,640,703 | €2,640,703 | = | 0.0% |
| Legal reserve | 130 | €730,000 | €730,000 | = | 0.0% |
| Own shares acquired | 1312 | €1,910,703 | €1,910,703 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,698,894 | €4,514,214 | +€1.8m | +67.3% |
| Amounts payable | 17/49 | €114,608 | €204,044 | +€89,437 | +78.0% |
| Amounts payable within one year | 42/48 | €114,608 | €204,044 | +€89,437 | +78.0% |
| Trade debts | 44 | €9,315 | €6,071 | -€3,244 | -34.8% |
| Suppliers | 440/4 | €9,315 | €6,071 | -€3,244 | -34.8% |
| Taxes, remuneration and social security | 45 | €105,292 | €197,973 | +€92,681 | +88.0% |
| Taxes | 450/3 | €41,082 | €178,317 | +€137,235 | +334% |
| Remuneration and social security | 454/9 | €64,210 | €19,656 | -€44,554 | -69.4% |
| Non-recurring operating income | 76A | €317,702 | €461,465 | +€143,764 | +45.3% |
| Remuneration, social security and pensions | 62 | €385,567 | €272,906 | -€112,661 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,360 | - | -€3,360 | |
| Other operating charges | 640/8 | €2,897 | €2,345 | -€552 | -19.1% |
| Gross operating margin | 9900 | €1,647,535 | €2,464,828 | +€817,293 | +49.6% |
| Operating profit (loss) | 9901 | €1,255,711 | €2,189,578 | +€933,866 | +74.4% |
| Financial income | 75/76B | €239,113 | €202,705 | -€36,407 | -15.2% |
| Recurring financial income | 75 | €239,113 | €202,705 | -€36,407 | -15.2% |
| Financial charges | 65/66B | €484 | €180 | -€304 | -62.8% |
| Recurring financial charges | 65 | €484 | €180 | -€304 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €1,494,340 | €2,392,103 | +€897,763 | +60.1% |
| Income taxes | 67/77 | €125,761 | €576,783 | +€451,022 | +359% |
| Profit (loss) for the period | 9904 | €1,368,580 | €1,815,320 | +€446,740 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,368,580 | €1,815,320 | +€446,740 | +32.6% |
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 14 October 2026 via checked.be.