OYAERT PATRICK: what changed
OYAERT PATRICK
Largest movements
- Cash +€20,099
up €20,099 (+11.8%), from €170,982 to €191,081
mainly Other debts (+€31,917) and Net result for the year (+€17,584)
- Tangible fixed assets -€11,783
down €11,783 (-17.3%), from €68,279 to €56,496
- Receivables within one year -€9,788
down €9,788 (-44.4%), from €22,045 to €12,257
of which Trade receivables: -€17,248
- Other debts +€31,917
up €31,917 (+68.9%), from €46,351 to €78,269
- Reserves -€28,917
down €28,917 (-15.9%), from €182,299 to €153,383
- Tax, wage and social debts -€5,257
down €5,257 (-45.3%), from €11,611 to €6,355
of which Taxes: -€5,278
- Gross operating margin -€21,359
down €21,359 (-36.4%), from €58,650 to €37,291
- Taxes -€5,791
down €5,791 (-46.9%), from €12,338 to €6,546
- Depreciation -€1,348
down €1,348 (-9.3%), from €14,501 to €13,153
- Financial income -€1,227
down €1,227 (-69.3%), from €1,771 to €544
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,611 | €330,076 | +€464 | +0.1% |
| Fixed assets | 21/28 | €68,279 | €56,496 | -€11,783 | -17.3% |
| Tangible fixed assets | 22/27 | €68,279 | €56,496 | -€11,783 | -17.3% |
| Land and buildings | 22 | €13,669 | €12,124 | -€1,546 | -11.3% |
| Plant, machinery and equipment | 23 | €15,111 | €11,286 | -€3,825 | -25.3% |
| Furniture and vehicles | 24 | €1,685 | - | -€1,685 | |
| Leasing and similar rights | 25 | €37,813 | €33,087 | -€4,727 | -12.5% |
| Current assets | 29/58 | €261,332 | €273,579 | +€12,247 | +4.7% |
| Amounts receivable within one year | 40/41 | €22,045 | €12,257 | -€9,788 | -44.4% |
| Trade receivables | 40 | €21,819 | €4,571 | -€17,248 | -79.0% |
| Other amounts receivable | 41 | €226 | €7,686 | +€7,460 | +3,297% |
| Current investments | 50/53 | €66,985 | €68,900 | +€1,915 | +2.9% |
| Cash at bank and in hand | 54/58 | €170,982 | €191,081 | +€20,099 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,341 | +€21 | +1.6% |
| Total equity and liabilities | 10/49 | €329,611 | €330,076 | +€464 | +0.1% |
| Equity | 10/15 | €270,199 | €241,283 | -€28,917 | -10.7% |
| Contributions | 10/11 | €87,900 | €87,900 | = | 0.0% |
| Contributions outside capital | 11 | €87,900 | €87,900 | = | 0.0% |
| Other | 1109/19 | €87,900 | €87,900 | = | 0.0% |
| Reserves | 13 | €182,299 | €153,383 | -€28,917 | -15.9% |
| Distributable reserves | 133 | €182,299 | €153,383 | -€28,917 | -15.9% |
| Amounts payable | 17/49 | €59,412 | €88,793 | +€29,381 | +49.5% |
| Amounts payable within one year | 42/48 | €59,412 | €86,800 | +€27,388 | +46.1% |
| Trade debts | 44 | €1,449 | €2,176 | +€727 | +50.2% |
| Suppliers | 440/4 | €1,449 | €2,176 | +€727 | +50.2% |
| Taxes, remuneration and social security | 45 | €11,611 | €6,355 | -€5,257 | -45.3% |
| Taxes | 450/3 | €7,603 | €2,325 | -€5,278 | -69.4% |
| Remuneration and social security | 454/9 | €4,009 | €4,030 | +€21 | +0.5% |
| Other amounts payable | 47/48 | €46,351 | €78,269 | +€31,917 | +68.9% |
| Accrued charges and deferred income | 492/3 | - | €1,993 | +€1,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,501 | €13,153 | -€1,348 | -9.3% |
| Other operating charges | 640/8 | €442 | €422 | -€20 | -4.4% |
| Gross operating margin | 9900 | €58,650 | €37,291 | -€21,359 | -36.4% |
| Operating profit (loss) | 9901 | €43,707 | €23,716 | -€19,991 | -45.7% |
| Financial income | 75/76B | €1,771 | €544 | -€1,227 | -69.3% |
| Recurring financial income | 75 | €1,771 | €544 | -€1,227 | -69.3% |
| Financial charges | 65/66B | €135 | €130 | -€5 | -3.8% |
| Recurring financial charges | 65 | €135 | €130 | -€5 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €45,343 | €24,130 | -€21,213 | -46.8% |
| Income taxes | 67/77 | €12,338 | €6,546 | -€5,791 | -46.9% |
| Profit (loss) for the period | 9904 | €33,005 | €17,584 | -€15,422 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,005 | €17,584 | -€15,422 | -46.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.