OOSTVAART: 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.
OOSTVAART
Largest movements
- Tangible fixed assets +€68,358
up €68,358 (+105%), from €65,230 to €133,588
of which Furniture and vehicles: +€72,830
- Current investments -€57,500
down €57,500 (-40.7%), from €141,175 to €83,675
- Receivables within one year -€15,931
no longer reported in 2026 (was €15,931)
of which Trade receivables: -€8,894
- Cash +€11,471
up €11,471 (+77.8%), from €14,735 to €26,206
mainly Current investments (+€57,500) and Other debts (+€54,946)
- Reserves -€55,325
down €55,325 (-25.5%), from €216,568 to €161,243
of which Distributable reserves: -€55,325
- Other debts +€54,946
up €54,946 (+134%), from €41,002 to €95,948
- Trade debts +€5,190
up €5,190 (+3,032%), from €171 to €5,361
- Gross operating margin +€48,846
up €48,846 (+23,901%), from €204 to €49,051
- Financial income -€22,622
down €22,622 (-99.9%), from €22,638 to €16
- Taxes +€5,851
up €5,851 (+1,225%), from €477 to €6,328
- Depreciation -€643
down €643 (-3.6%), from €17,707 to €17,064
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,706 | €293,423 | +€6,717 | +2.3% |
| Fixed assets | 21/28 | €113,535 | €181,892 | +€68,358 | +60.2% |
| Tangible fixed assets | 22/27 | €65,230 | €133,588 | +€68,358 | +105% |
| Plant, machinery and equipment | 23 | €994 | €603 | -€391 | -39.3% |
| Furniture and vehicles | 24 | €35,609 | €108,439 | +€72,830 | +205% |
| Other tangible fixed assets | 26 | €28,627 | €24,546 | -€4,081 | -14.3% |
| Financial fixed assets | 28 | €48,304 | €48,304 | = | 0.0% |
| Current assets | 29/58 | €173,172 | €111,531 | -€61,641 | -35.6% |
| Amounts receivable within one year | 40/41 | €15,931 | - | -€15,931 | |
| Trade receivables | 40 | €8,894 | - | -€8,894 | |
| Other amounts receivable | 41 | €7,038 | - | -€7,038 | |
| Current investments | 50/53 | €141,175 | €83,675 | -€57,500 | -40.7% |
| Cash at bank and in hand | 54/58 | €14,735 | €26,206 | +€11,471 | +77.8% |
| Deferred charges and accrued income | 490/1 | €1,330 | €1,650 | +€319 | +24.0% |
| Total equity and liabilities | 10/49 | €286,706 | €293,423 | +€6,717 | +2.3% |
| Equity | 10/15 | €235,160 | €179,835 | -€55,325 | -23.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €216,568 | €161,243 | -€55,325 | -25.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €214,709 | €159,383 | -€55,325 | -25.8% |
| Amounts payable | 17/49 | €51,546 | €113,589 | +€62,042 | +120% |
| Amounts payable within one year | 42/48 | €48,946 | €110,989 | +€62,042 | +127% |
| Trade debts | 44 | €171 | €5,361 | +€5,190 | +3,032% |
| Suppliers | 440/4 | €171 | €5,361 | +€5,190 | +3,032% |
| Taxes, remuneration and social security | 45 | €7,773 | €9,680 | +€1,907 | +24.5% |
| Taxes | 450/3 | €7,773 | €9,680 | +€1,907 | +24.5% |
| Other amounts payable | 47/48 | €41,002 | €95,948 | +€54,946 | +134% |
| Accrued charges and deferred income | 492/3 | €2,600 | €2,600 | = | 0.0% |
| Non-recurring operating income | 76A | - | €9,969 | +€9,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,707 | €17,064 | -€643 | -3.6% |
| Other operating charges | 640/8 | €1,013 | €904 | -€109 | -10.7% |
| Gross operating margin | 9900 | €204 | €49,051 | +€48,846 | +23,901% |
| Operating profit (loss) | 9901 | -€18,516 | €31,082 | +€49,598 | |
| Financial income | 75/76B | €22,638 | €16 | -€22,622 | -99.9% |
| Recurring financial income | 75 | €22,638 | €16 | -€22,622 | -99.9% |
| Financial charges | 65/66B | €520 | €538 | +€18 | +3.5% |
| Recurring financial charges | 65 | €520 | €538 | +€18 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,602 | €30,560 | +€26,957 | +748% |
| Income taxes | 67/77 | €477 | €6,328 | +€5,851 | +1,225% |
| Profit (loss) for the period | 9904 | €3,125 | €24,231 | +€21,106 | +675% |
| Profit (loss) for the period to be appropriated | 9905 | €3,125 | €24,231 | +€21,106 | +675% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.