OOSTROFRIET: 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.
OOSTROFRIET
Largest movements
- Tangible fixed assets -€42,933
down €42,933 (-13.7%), from €312,822 to €269,889
- Cash -€16,514
down €16,514 (-26.4%), from €62,471 to €45,957
mainly Debts after one year (-€38,175) and Net result for the year (-€30,933)
- Receivables within one year -€8,426
down €8,426 (-63.6%), from €13,249 to €4,823
of which Trade receivables: -€9,112
- Debts after one year -€38,175
down €38,175 (-22.1%), from €172,403 to €134,228
- Profit (loss) carried forward -€30,933
down €30,933 (-28.9%), from €106,871 to €75,939
- Gross operating margin -€50,378
down €50,378 (-62.8%), from €80,170 to €29,792
- Taxes -€4,014
down €4,014 (-100%), from €4,014 to €0
- Financial charges -€3,568
down €3,568 (-36.8%), from €9,688 to €6,120
- Depreciation +€1,197
up €1,197 (+2.3%), from €51,708 to €52,905
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 | €408,020 | €339,898 | -€68,122 | -16.7% |
| Fixed assets | 21/28 | €318,822 | €273,889 | -€44,933 | -14.1% |
| Intangible fixed assets | 21 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Tangible fixed assets | 22/27 | €312,822 | €269,889 | -€42,933 | -13.7% |
| Land and buildings | 22 | €194,051 | €179,427 | -€14,623 | -7.5% |
| Plant, machinery and equipment | 23 | €75,728 | €62,402 | -€13,326 | -17.6% |
| Furniture and vehicles | 24 | €43,044 | €28,061 | -€14,983 | -34.8% |
| Current assets | 29/58 | €89,198 | €66,008 | -€23,189 | -26.0% |
| Stocks and contracts in progress | 3 | €12,391 | €14,645 | +€2,254 | +18.2% |
| Stocks | 30/36 | €12,391 | €14,645 | +€2,254 | +18.2% |
| Amounts receivable within one year | 40/41 | €13,249 | €4,823 | -€8,426 | -63.6% |
| Trade receivables | 40 | €9,112 | €0 | -€9,112 | -100% |
| Other amounts receivable | 41 | €4,136 | €4,823 | +€686 | +16.6% |
| Cash at bank and in hand | 54/58 | €62,471 | €45,957 | -€16,514 | -26.4% |
| Deferred charges and accrued income | 490/1 | €1,087 | €584 | -€503 | -46.3% |
| Total equity and liabilities | 10/49 | €408,020 | €339,898 | -€68,122 | -16.7% |
| Equity | 10/15 | €147,580 | €116,647 | -€30,933 | -21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,509 | €34,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,509 | €34,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,871 | €75,939 | -€30,933 | -28.9% |
| Amounts payable | 17/49 | €260,440 | €223,251 | -€37,189 | -14.3% |
| Amounts payable after more than one year | 17 | €172,403 | €134,228 | -€38,175 | -22.1% |
| Financial debts | 170/4 | €172,403 | €134,228 | -€38,175 | -22.1% |
| Amounts payable within one year | 42/48 | €88,037 | €89,023 | +€986 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €38,809 | €38,175 | -€634 | -1.6% |
| Financial debts | 43 | €708 | €0 | -€708 | -100% |
| Credit institutions | 430/8 | €708 | €0 | -€708 | -100% |
| Trade debts | 44 | €9,742 | €9,334 | -€408 | -4.2% |
| Suppliers | 440/4 | €9,742 | €9,334 | -€408 | -4.2% |
| Taxes, remuneration and social security | 45 | €8,488 | €7,259 | -€1,229 | -14.5% |
| Taxes | 450/3 | €4,788 | €3,559 | -€1,229 | -25.7% |
| Remuneration and social security | 454/9 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 47/48 | €30,290 | €34,255 | +€3,965 | +13.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,708 | €52,905 | +€1,197 | +2.3% |
| Other operating charges | 640/8 | €2,172 | €1,751 | -€421 | -19.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €80,170 | €29,792 | -€50,378 | -62.8% |
| Operating profit (loss) | 9901 | €26,290 | -€24,864 | -€51,154 | |
| Financial income | 75/76B | €74 | €52 | -€23 | -30.8% |
| Recurring financial income | 75 | €74 | €52 | -€23 | -30.8% |
| Financial charges | 65/66B | €9,688 | €6,120 | -€3,568 | -36.8% |
| Recurring financial charges | 65 | €9,688 | €6,120 | -€3,568 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €16,676 | -€30,933 | -€47,609 | |
| Income taxes | 67/77 | €4,014 | €0 | -€4,014 | -100% |
| Profit (loss) for the period | 9904 | €12,662 | -€30,933 | -€43,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,662 | -€30,933 | -€43,595 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.