OOSTREM: 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
OOSTREM
NACE 87.202, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€62,715
2024 · -€399,040+€461,755
Equity
€6.4m
2024 · €6.3m+€89,117
Cash
€689,932
2024 · €412,686+€277,246
Balance sheet total
€10.2m
2024 · €9.7m+€431,056
Largest movements
Assets
- Cash +€277,246
up €277,246 (+67.2%), from €412,686 to €689,932
mainly Depreciation (+€359,853) and Current investments (+€210,459)
- Receivables within one year +€247,862
up €247,862 (+27.8%), from €891,456 to €1.1m
of which Other amounts receivable: +€208,579
- Current investments -€210,459
down €210,459 (-10.1%), from €2.1m to €1.9m
- Tangible fixed assets +€152,819
up €152,819 (+2.7%), from €5.8m to €5.9m
of which Land and buildings: +€510,603
Equity and liabilities
- Profit (loss) carried forward +€341,760
up €341,760 (+17.6%), from €1.9m to €2.3m
- Reserves -€279,045
down €279,045 (-23.3%), from €1.2m to €920,920
- Debts after one year +€167,931
up €167,931 (+13.6%), from €1.2m to €1.4m
Income statement
- Staff costs +€474,144
up €474,144 (+6.0%), from €7.9m to €8.4m
- Turnover +€146,724
up €146,724 (+9.9%), from €1.5m to €1.6m
- Services and other goods -€38,619
down €38,619 (-4.2%), from €929,091 to €890,472
- Financial income +€37,965
up €37,965 (+1196.6%), from €3,173 to €41,138
- Depreciation +€34,710
up €34,710 (+10.7%), from €325,142 to €359,853
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
-€399,040
Turnover
+€146,724
Other operating income
-€26,538
Goods and materials
-€9,417
Services and other goods
+€38,619
Staff costs
-€474,144
Depreciation
-€34,710
Write-downs
-€1,519
Other operating charges
-€33,710
Other operating items
+€820,400
Financial income
+€37,965
Financial charges
-€1,914
Result 2025
€62,715
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.
From operations
+€323,522
Investment
-€301,491
Financing
+€255,016
Cash 2024
€412,686
From operations (derived)
+€323,522
Net result for the year
+€62,715
Depreciation
+€359,853
Receivables after one year
+€66,255
Receivables within one year
-€247,862
Deferred charges and accrued income
-€30,564
Provisions
-€789
Trade debts
+€31,430
Tax, wage and social debts
+€73,623
Accrued charges and deferred income
+€8,861
Investment (derived)
-€301,491
Investment in fixed assets (net)
-€511,950
Current investments
+€210,459
Financing
+€255,016
Debts after one year
+€167,931
Current portion of long-term debt
+€60,682
Contributions, distributions and other
+€26,402
Not broken down
+€200
Cash 2025
€689,932
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,743,649 | €10,174,705 | +€431,056 | +4.4% |
| Fixed assets | 21/28 | €5,799,878 | €5,951,976 | +€152,098 | +2.6% |
| Intangible fixed assets | 21 | €3,052 | €5,150 | +€2,098 | +68.7% |
| Tangible fixed assets | 22/27 | €5,752,304 | €5,905,123 | +€152,819 | +2.7% |
| Land and buildings | 22 | €4,963,984 | €5,474,587 | +€510,603 | +10.3% |
| Plant, machinery and equipment | 23 | €308,141 | €273,919 | -€34,222 | -11.1% |
| Furniture and vehicles | 24 | €166,803 | €151,652 | -€15,151 | -9.1% |
| Other tangible fixed assets | 26 | €6,491 | €3,470 | -€3,022 | -46.5% |
| Assets under construction and advance payments | 27 | €306,885 | €1,495 | -€305,390 | -99.5% |
| Financial fixed assets | 28 | €44,522 | €41,702 | -€2,819 | -6.3% |
| Companies linked by participating interests | 282/3 | €31,000 | €31,000 | = | 0.0% |
| Participating interests | 282 | €31,000 | €31,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €13,522 | €10,702 | -€2,819 | -20.9% |
| Shares | 284 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €9,022 | €6,202 | -€2,819 | -31.3% |
| Current assets | 29/58 | €3,943,771 | €4,222,729 | +€278,958 | +7.1% |
| Amounts receivable after more than one year | 29 | €533,211 | €466,956 | -€66,255 | -12.4% |
| Other amounts receivable | 291 | €533,211 | €466,956 | -€66,255 | -12.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Finished goods | 33 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €891,456 | €1,139,318 | +€247,862 | +27.8% |
| Trade receivables | 40 | €200,238 | €239,521 | +€39,283 | +19.6% |
| Other amounts receivable | 41 | €691,218 | €899,797 | +€208,579 | +30.2% |
| Current investments | 50/53 | €2,086,495 | €1,876,036 | -€210,459 | -10.1% |
| Cash at bank and in hand | 54/58 | €412,686 | €689,932 | +€277,246 | +67.2% |
| Deferred charges and accrued income | 490/1 | €19,923 | €50,487 | +€30,564 | +153.4% |
| Total equity and liabilities | 10/49 | €9,743,649 | €10,174,705 | +€431,056 | +4.4% |
| Equity | 10/15 | €6,289,316 | €6,378,433 | +€89,117 | +1.4% |
| Contributions | 10/11 | €1,898,997 | €1,898,997 | = | 0.0% |
| Capital | 10 | €1,898,997 | €1,898,997 | = | 0.0% |
| Reserves | 13 | €1,199,965 | €920,920 | -€279,045 | -23.3% |
| Profit (loss) carried forward | 14 | €1,937,049 | €2,278,809 | +€341,760 | +17.6% |
| Investment grants | 15 | €1,253,305 | €1,279,707 | +€26,402 | +2.1% |
| Provisions and deferred taxes | 16 | €22,809 | €22,020 | -€789 | -3.5% |
| Provisions for liabilities and charges | 160/5 | €22,809 | €22,020 | -€789 | -3.5% |
| Other liabilities and charges | 164/5 | €22,809 | €22,020 | -€789 | -3.5% |
| Amounts payable | 17/49 | €3,431,524 | €3,774,252 | +€342,728 | +10.0% |
| Amounts payable after more than one year | 17 | €1,230,906 | €1,398,838 | +€167,931 | +13.6% |
| Financial debts | 170/4 | €1,230,906 | €1,398,838 | +€167,931 | +13.6% |
| Unsubordinated bonds | 171 | €0 | - | = | |
| Credit institutions | 173 | €1,230,906 | €1,398,838 | +€167,931 | +13.6% |
| Amounts payable within one year | 42/48 | €2,200,617 | €2,366,553 | +€165,936 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €378,107 | €438,790 | +€60,682 | +16.0% |
| Trade debts | 44 | €192,178 | €223,608 | +€31,430 | +16.4% |
| Suppliers | 440/4 | €192,178 | €223,608 | +€31,430 | +16.4% |
| Taxes, remuneration and social security | 45 | €1,630,132 | €1,703,755 | +€73,623 | +4.5% |
| Taxes | 450/3 | €344,558 | €340,391 | -€4,167 | -1.2% |
| Remuneration and social security | 454/9 | €1,285,574 | €1,363,364 | +€77,790 | +6.1% |
| Accrued charges and deferred income | 492/3 | €0 | €8,861 | +€8,861 | |
| Operating income | 70/76A | €9,499,245 | €10,442,985 | +€943,740 | +9.9% |
| Turnover | 70 | €1,475,344 | €1,622,068 | +€146,724 | +9.9% |
| Membership fees, donations, legacies and grants | 73 | €7,691,980 | €8,515,620 | +€823,640 | +10.7% |
| Other operating income | 74 | €331,835 | €305,297 | -€26,538 | -8.0% |
| Non-recurring operating income | 76A | €85 | €0 | -€85 | -100.0% |
| Operating charges | 60/66A | €9,848,254 | €10,366,290 | +€518,036 | +5.3% |
| Goods for resale, raw materials and consumables | 60 | €527,945 | €537,363 | +€9,417 | +1.8% |
| Purchases | 600/8 | €522,453 | €537,363 | +€14,909 | +2.9% |
| Change in stocks: decrease (increase) | 609 | €5,492 | €0 | -€5,492 | -100.0% |
| Services and other goods | 61 | €929,091 | €890,472 | -€38,619 | -4.2% |
| Remuneration, social security and pensions | 62 | €7,935,054 | €8,409,198 | +€474,144 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325,142 | €359,853 | +€34,710 | +10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,519 | +€1,519 | |
| Other operating charges | 640/8 | €131,008 | €164,718 | +€33,710 | +25.7% |
| Non-recurring operating charges | 66A | €13 | €3,168 | +€3,155 | +24266.2% |
| Operating profit (loss) | 9901 | -€349,009 | €76,695 | +€425,704 | |
| Financial income | 75/76B | €3,173 | €41,138 | +€37,965 | +1196.6% |
| Recurring financial income | 75 | €3,173 | €41,138 | +€37,965 | +1196.6% |
| Income from financial fixed assets | 750 | €1,143 | €3,150 | +€2,007 | +175.5% |
| Income from current assets | 751 | €1,048 | €2,606 | +€1,559 | +148.8% |
| Other financial income | 752/9 | €982 | €35,382 | +€34,400 | +3503.9% |
| Financial charges | 65/66B | €53,204 | €55,118 | +€1,914 | +3.6% |
| Recurring financial charges | 65 | €53,204 | €55,118 | +€1,914 | +3.6% |
| Debt charges | 650 | €52,489 | €64,620 | +€12,131 | +23.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€26,078 | -€10,626 | +€15,452 | +59.3% |
| Other financial charges | 652/9 | €26,793 | €1,124 | -€25,669 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | -€399,040 | €62,715 | +€461,755 | |
| Profit (loss) for the period | 9904 | -€399,040 | €62,715 | +€461,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€399,040 | €62,715 | +€461,755 |
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 10 October 2026 via checked.be.