Oostro - Pack: 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.
What changed
Oostro - Pack
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€31,370
2024 · -€43,742+€12,372
Equity
€1.1m
2024 · €1.1m-€31,370
Cash
€517
2024 · €2,004-€1,487
Balance sheet total
€1.8m
2024 · €1.9m-€137,612
Largest movements
Assets
- Tangible fixed assets -€69,967
down €69,967 (-5.8%), from €1.2m to €1.1m
of which Land and buildings: -€61,807
- Stocks and contracts -€39,462
down €39,462 (-7.9%), from €502,682 to €463,221
- Receivables within one year -€25,078
down €25,078 (-12.6%), from €199,211 to €174,133
of which Trade receivables: -€59,317
Equity and liabilities
- Debts after one year -€72,336
down €72,336 (-80.0%), from €90,380 to €18,044
- Trade debts -€41,436
down €41,436 (-37.1%), from €111,653 to €70,216
- Short-term financial debts +€27,810
up €27,810 (+5.9%), from €469,996 to €497,806
Income statement
- Gross operating margin +€14,389
up €14,389 (+10.4%), from €138,715 to €153,104
- Financial charges -€7,234
down €7,234 (-14.0%), from €51,814 to €44,580
- Financial income -€5,631
down €5,631 (-28.9%), from €19,500 to €13,870
- Staff costs +€2,110
up €2,110 (+4.2%), from €50,120 to €52,231
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
-€43,742
Gross operating margin
+€14,389
Staff costs
-€2,110
Depreciation
-€744
Other operating charges
-€888
Financial income
-€5,631
Financial charges
+€7,234
Taxes
+€121
Result 2025
-€31,370
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
+€54,357
Investment
-€11,317
Financing
-€44,526
Cash 2024
€2,004
From operations (derived)
+€54,357
Net result for the year
-€31,370
Depreciation
+€81,284
Stocks and contracts
+€39,462
Receivables within one year
+€25,078
Deferred charges and accrued income
+€1,619
Provisions
-€6,584
Trade debts
-€41,436
Tax, wage and social debts
-€10,590
Other debts
+€700
Accrued charges and deferred income
-€3,805
Investment (derived)
-€11,317
Investment in fixed assets (net)
-€11,317
Financing
-€44,526
Debts after one year
-€72,336
Short-term financial debts
+€27,810
Cash 2025
€517
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,924,194 | €1,786,581 | -€137,612 | -7.2% |
| Fixed assets | 21/28 | €1,210,136 | €1,140,169 | -€69,967 | -5.8% |
| Tangible fixed assets | 22/27 | €1,210,086 | €1,140,119 | -€69,967 | -5.8% |
| Land and buildings | 22 | €1,189,261 | €1,127,454 | -€61,807 | -5.2% |
| Plant, machinery and equipment | 23 | €14,501 | €8,868 | -€5,633 | -38.8% |
| Furniture and vehicles | 24 | €6,324 | €3,797 | -€2,527 | -40.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €714,058 | €646,412 | -€67,646 | -9.5% |
| Stocks and contracts in progress | 3 | €502,682 | €463,221 | -€39,462 | -7.9% |
| Stocks | 30/36 | €502,682 | €463,221 | -€39,462 | -7.9% |
| Amounts receivable within one year | 40/41 | €199,211 | €174,133 | -€25,078 | -12.6% |
| Trade receivables | 40 | €145,973 | €86,655 | -€59,317 | -40.6% |
| Other amounts receivable | 41 | €53,239 | €87,478 | +€34,239 | +64.3% |
| Cash at bank and in hand | 54/58 | €2,004 | €517 | -€1,487 | -74.2% |
| Deferred charges and accrued income | 490/1 | €10,161 | €8,541 | -€1,619 | -15.9% |
| Total equity and liabilities | 10/49 | €1,924,194 | €1,786,581 | -€137,612 | -7.2% |
| Equity | 10/15 | €1,085,143 | €1,053,773 | -€31,370 | -2.9% |
| Contributions | 10/11 | €678,250 | €678,250 | = | 0.0% |
| Capital | 10 | €678,250 | €678,250 | = | 0.0% |
| Issued capital | 100 | €678,250 | €678,250 | = | 0.0% |
| Reserves | 13 | €375,156 | €362,369 | -€12,787 | -3.4% |
| Non-distributable reserves | 130/1 | €58,900 | €58,900 | = | 0.0% |
| Legal reserve | 130 | €58,900 | €58,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,262 | €95,475 | -€12,787 | -11.8% |
| Distributable reserves | 133 | €207,994 | €207,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,737 | €13,154 | -€18,583 | -58.6% |
| Provisions and deferred taxes | 16 | €46,091 | €39,507 | -€6,584 | -14.3% |
| Deferred taxes | 168 | €46,091 | €39,507 | -€6,584 | -14.3% |
| Amounts payable | 17/49 | €792,959 | €693,302 | -€99,658 | -12.6% |
| Amounts payable after more than one year | 17 | €90,380 | €18,044 | -€72,336 | -80.0% |
| Financial debts | 170/4 | €90,380 | €18,044 | -€72,336 | -80.0% |
| Amounts payable within one year | 42/48 | €689,192 | €665,675 | -€23,517 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €72,336 | €72,336 | = | 0.0% |
| Financial debts | 43 | €469,996 | €497,806 | +€27,810 | +5.9% |
| Credit institutions | 430/8 | €469,996 | €497,806 | +€27,810 | +5.9% |
| Trade debts | 44 | €111,653 | €70,216 | -€41,436 | -37.1% |
| Suppliers | 440/4 | €111,653 | €70,216 | -€41,436 | -37.1% |
| Taxes, remuneration and social security | 45 | €35,207 | €24,617 | -€10,590 | -30.1% |
| Taxes | 450/3 | €25,323 | €14,505 | -€10,818 | -42.7% |
| Remuneration and social security | 454/9 | €9,884 | €10,113 | +€228 | +2.3% |
| Other amounts payable | 47/48 | - | €700 | +€700 | |
| Accrued charges and deferred income | 492/3 | €13,388 | €9,583 | -€3,805 | -28.4% |
| Non-recurring operating income | 76A | - | €13,698 | +€13,698 | |
| Remuneration, social security and pensions | 62 | €50,120 | €52,231 | +€2,110 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,540 | €81,284 | +€744 | +0.9% |
| Other operating charges | 640/8 | €25,405 | €26,293 | +€888 | +3.5% |
| Gross operating margin | 9900 | €138,715 | €153,104 | +€14,389 | +10.4% |
| Operating profit (loss) | 9901 | -€17,351 | -€6,704 | +€10,647 | +61.4% |
| Financial income | 75/76B | €19,500 | €13,870 | -€5,631 | -28.9% |
| Recurring financial income | 75 | €19,500 | €13,870 | -€5,631 | -28.9% |
| Financial charges | 65/66B | €51,814 | €44,580 | -€7,234 | -14.0% |
| Recurring financial charges | 65 | €51,814 | €44,580 | -€7,234 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,665 | -€37,415 | +€12,251 | +24.7% |
| Transfer from deferred taxes | 780 | €6,584 | €6,584 | = | 0.0% |
| Income taxes | 67/77 | €662 | €540 | -€121 | -18.4% |
| Profit (loss) for the period | 9904 | -€43,742 | -€31,370 | +€12,372 | +28.3% |
| Transfer from tax-exempt reserves | 789 | €12,787 | €12,787 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,955 | -€18,583 | +€12,372 | +40.0% |
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 1 October 2026 via checked.be.