OSTEND MEAT: 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.
OSTEND MEAT
Largest movements
- Deferred charges and accrued income +€41,690
up €41,690 (+232.4%), from €17,938 to €59,628
- Receivables within one year -€12,599
down €12,599 (-3.5%), from €362,657 to €350,058
of which Trade receivables: -€9,990
- Trade debts +€54,295
up €54,295 (+25.5%), from €212,509 to €266,804
- Other debts -€54,279
no longer reported in 2025 (was €54,279)
- Accrued charges and deferred income +€38,758
new in 2025: €38,758
- Tax, wage and social debts -€11,209
down €11,209 (-30.8%), from €36,406 to €25,198
- Gross operating margin -€23,895
down €23,895 (-12.8%), from €187,351 to €163,456
- Staff costs -€20,412
down €20,412 (-11.3%), from €180,716 to €160,304
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,294 | €440,491 | +€28,197 | +6.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €412,294 | €440,491 | +€28,197 | +6.8% |
| Stocks and contracts in progress | 3 | €14,845 | €17,798 | +€2,953 | +19.9% |
| Stocks | 30/36 | €14,845 | €17,798 | +€2,953 | +19.9% |
| Amounts receivable within one year | 40/41 | €362,657 | €350,058 | -€12,599 | -3.5% |
| Trade receivables | 40 | €357,116 | €347,126 | -€9,990 | -2.8% |
| Other amounts receivable | 41 | €5,541 | €2,932 | -€2,609 | -47.1% |
| Cash at bank and in hand | 54/58 | €16,855 | €13,007 | -€3,848 | -22.8% |
| Deferred charges and accrued income | 490/1 | €17,938 | €59,628 | +€41,690 | +232.4% |
| Total equity and liabilities | 10/49 | €412,294 | €440,491 | +€28,197 | +6.8% |
| Equity | 10/15 | €109,100 | €109,731 | +€631 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,900 | €41,531 | +€631 | +1.5% |
| Amounts payable | 17/49 | €303,194 | €330,760 | +€27,566 | +9.1% |
| Amounts payable within one year | 42/48 | €303,194 | €292,002 | -€11,192 | -3.7% |
| Trade debts | 44 | €212,509 | €266,804 | +€54,295 | +25.5% |
| Suppliers | 440/4 | €212,509 | €266,804 | +€54,295 | +25.5% |
| Taxes, remuneration and social security | 45 | €36,406 | €25,198 | -€11,209 | -30.8% |
| Remuneration and social security | 454/9 | €36,406 | €25,198 | -€11,209 | -30.8% |
| Other amounts payable | 47/48 | €54,279 | - | -€54,279 | |
| Accrued charges and deferred income | 492/3 | - | €38,758 | +€38,758 | |
| Remuneration, social security and pensions | 62 | €180,716 | €160,304 | -€20,412 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | - | -€7 | |
| Other operating charges | 640/8 | €470 | €644 | +€175 | +37.2% |
| Gross operating margin | 9900 | €187,351 | €163,456 | -€23,895 | -12.8% |
| Operating profit (loss) | 9901 | €6,159 | €2,509 | -€3,650 | -59.3% |
| Financial charges | 65/66B | €30 | €101 | +€71 | +233.4% |
| Recurring financial charges | 65 | €30 | €101 | +€71 | +233.4% |
| Profit (loss) for the period before taxes | 9903 | €6,129 | €2,408 | -€3,721 | -60.7% |
| Income taxes | 67/77 | €2,381 | €1,776 | -€605 | -25.4% |
| Profit (loss) for the period | 9904 | €3,747 | €631 | -€3,116 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,747 | €631 | -€3,116 | -83.2% |
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 5 October 2026 via checked.be.