OOSTVOGELS BART: 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.
OOSTVOGELS BART
Largest movements
- Stocks and contracts +€40,000
up €40,000 (+15.1%), from €264,111 to €304,111
of which Stocks: +€30,000
- Cash +€39,840
up €39,840 (+15.7%), from €254,232 to €294,073
mainly Other debts (+€95,401) and Net result for the year (+€45,471)
- Receivables within one year -€23,008
down €23,008 (-24.6%), from €93,584 to €70,576
of which Trade receivables: -€19,557
- Tangible fixed assets -€21,973
down €21,973 (-13.3%), from €165,411 to €143,439
- Other debts +€95,401
up €95,401 (+274%), from €34,834 to €130,235
- Reserves -€87,190
down €87,190 (-13.3%), from €653,737 to €566,547
- Tax, wage and social debts +€15,343
up €15,343 (+56.6%), from €27,110 to €42,454
of which Taxes: +€15,184
- Trade debts +€11,535
up €11,535 (+26.5%), from €43,600 to €55,135
- Gross operating margin -€10,076
down €10,076 (-9.5%), from €106,076 to €96,000
- Depreciation -€4,773
down €4,773 (-14.6%), from €32,689 to €27,916
- Taxes -€1,497
down €1,497 (-7.0%), from €21,484 to €19,986
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 | €779,483 | €814,256 | +€34,773 | +4.5% |
| Fixed assets | 21/28 | €165,546 | €143,574 | -€21,973 | -13.3% |
| Tangible fixed assets | 22/27 | €165,411 | €143,439 | -€21,973 | -13.3% |
| Land and buildings | 22 | €121,753 | €112,027 | -€9,725 | -8.0% |
| Plant, machinery and equipment | 23 | €33,094 | €27,966 | -€5,128 | -15.5% |
| Furniture and vehicles | 24 | €10,565 | €3,446 | -€7,119 | -67.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €613,937 | €670,682 | +€56,745 | +9.2% |
| Stocks and contracts in progress | 3 | €264,111 | €304,111 | +€40,000 | +15.1% |
| Stocks | 30/36 | €114,308 | €144,308 | +€30,000 | +26.2% |
| Contracts in progress | 37 | €149,803 | €159,803 | +€10,000 | +6.7% |
| Amounts receivable within one year | 40/41 | €93,584 | €70,576 | -€23,008 | -24.6% |
| Trade receivables | 40 | €90,133 | €70,576 | -€19,557 | -21.7% |
| Other amounts receivable | 41 | €3,451 | €0 | -€3,451 | -100% |
| Cash at bank and in hand | 54/58 | €254,232 | €294,073 | +€39,840 | +15.7% |
| Deferred charges and accrued income | 490/1 | €2,010 | €1,923 | -€87 | -4.3% |
| Total equity and liabilities | 10/49 | €779,483 | €814,256 | +€34,773 | +4.5% |
| Equity | 10/15 | €672,737 | €585,547 | -€87,190 | -13.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €653,737 | €566,547 | -€87,190 | -13.3% |
| Distributable reserves | 133 | €653,737 | €566,547 | -€87,190 | -13.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,746 | €228,709 | +€121,963 | +114% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €105,544 | €227,824 | +€122,280 | +116% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €43,600 | €55,135 | +€11,535 | +26.5% |
| Suppliers | 440/4 | €43,600 | €55,135 | +€11,535 | +26.5% |
| Taxes, remuneration and social security | 45 | €27,110 | €42,454 | +€15,343 | +56.6% |
| Taxes | 450/3 | €21,875 | €37,059 | +€15,184 | +69.4% |
| Remuneration and social security | 454/9 | €5,236 | €5,395 | +€159 | +3.0% |
| Other amounts payable | 47/48 | €34,834 | €130,235 | +€95,401 | +274% |
| Accrued charges and deferred income | 492/3 | €1,202 | €886 | -€317 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,689 | €27,916 | -€4,773 | -14.6% |
| Other operating charges | 640/8 | €2,353 | €2,606 | +€252 | +10.7% |
| Gross operating margin | 9900 | €106,076 | €96,000 | -€10,076 | -9.5% |
| Operating profit (loss) | 9901 | €71,034 | €65,479 | -€5,556 | -7.8% |
| Financial income | 75/76B | €934 | €672 | -€262 | -28.0% |
| Recurring financial income | 75 | €934 | €672 | -€262 | -28.0% |
| Financial charges | 65/66B | €883 | €693 | -€189 | -21.4% |
| Recurring financial charges | 65 | €883 | €693 | -€189 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €71,085 | €65,457 | -€5,628 | -7.9% |
| Income taxes | 67/77 | €21,484 | €19,986 | -€1,497 | -7.0% |
| Profit (loss) for the period | 9904 | €49,601 | €45,471 | -€4,131 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,601 | €45,471 | -€4,131 | -8.3% |
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 19 October 2026 via checked.be.