OSTEND GASTRO TEAM: 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.
OSTEND GASTRO TEAM
Largest movements
- Cash -€79,602
down €79,602 (-55.6%), from €143,215 to €63,613
- Tangible fixed assets -€12,632
down €12,632 (-12.0%), from €105,339 to €92,707
- Reserves -€86,131
down €86,131 (-64.7%), from €133,039 to €46,908
- Other debts +€26,242
new in 2025: €26,242
- Tax, wage and social debts -€16,914
down €16,914 (-93.4%), from €18,118 to €1,203
of which Taxes: -€16,660
- Debts after one year -€12,974
down €12,974 (-18.7%), from €69,378 to €56,404
- Gross operating margin -€74,561
down €74,561 (-63.7%), from €117,106 to €42,545
- Taxes -€17,260
no longer reported in 2025 (was €17,260)
- Staff costs -€13,368
down €13,368 (-35.6%), from €37,522 to €24,154
- Financial income -€2,000
down €2,000 (-100.0%), from €2,000 to €0
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,911 | €156,876 | -€92,035 | -37.0% |
| Fixed assets | 21/28 | €105,339 | €92,707 | -€12,632 | -12.0% |
| Tangible fixed assets | 22/27 | €105,339 | €92,707 | -€12,632 | -12.0% |
| Plant, machinery and equipment | 23 | €105,339 | €92,707 | -€12,632 | -12.0% |
| Current assets | 29/58 | €143,572 | €64,169 | -€79,403 | -55.3% |
| Cash at bank and in hand | 54/58 | €143,215 | €63,613 | -€79,602 | -55.6% |
| Deferred charges and accrued income | 490/1 | €357 | €556 | +€199 | +55.7% |
| Total equity and liabilities | 10/49 | €248,911 | €156,876 | -€92,035 | -37.0% |
| Equity | 10/15 | €145,039 | €58,908 | -€86,131 | -59.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €133,039 | €46,908 | -€86,131 | -64.7% |
| Distributable reserves | 133 | €133,039 | €46,908 | -€86,131 | -64.7% |
| Amounts payable | 17/49 | €103,872 | €97,968 | -€5,904 | -5.7% |
| Amounts payable after more than one year | 17 | €69,378 | €56,404 | -€12,974 | -18.7% |
| Financial debts | 170/4 | €69,378 | €56,404 | -€12,974 | -18.7% |
| Amounts payable within one year | 42/48 | €34,494 | €41,564 | +€7,070 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €12,863 | €12,974 | +€111 | +0.9% |
| Trade debts | 44 | €3,513 | €1,145 | -€2,369 | -67.4% |
| Suppliers | 440/4 | €3,513 | €1,145 | -€2,369 | -67.4% |
| Taxes, remuneration and social security | 45 | €18,118 | €1,203 | -€16,914 | -93.4% |
| Taxes | 450/3 | €16,660 | - | -€16,660 | |
| Remuneration and social security | 454/9 | €1,458 | €1,203 | -€255 | -17.5% |
| Other amounts payable | 47/48 | - | €26,242 | +€26,242 | |
| Remuneration, social security and pensions | 62 | €37,522 | €24,154 | -€13,368 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,313 | €16,517 | +€204 | +1.3% |
| Other operating charges | 640/8 | €230 | €1,056 | +€826 | +359% |
| Gross operating margin | 9900 | €117,106 | €42,545 | -€74,561 | -63.7% |
| Operating profit (loss) | 9901 | €63,042 | €818 | -€62,224 | -98.7% |
| Financial income | 75/76B | €2,000 | €0 | -€2,000 | -100.0% |
| Recurring financial income | 75 | €2,000 | €0 | -€2,000 | -100.0% |
| Financial charges | 65/66B | €874 | €818 | -€56 | -6.4% |
| Recurring financial charges | 65 | €874 | €818 | -€56 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €64,168 | - | -€64,168 | |
| Income taxes | 67/77 | €17,260 | - | -€17,260 | |
| Profit (loss) for the period | 9904 | €46,908 | - | -€46,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,908 | - | -€46,908 |
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 30 October 2026 via checked.be.