P&L OSTEND: 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.
P&L OSTEND
Largest movements
- Tangible fixed assets -€119,758
down €119,758 (-10.7%), from €1.1m to €997,518
of which Land and buildings: -€100,015
- Current investments +€36,873
up €36,873 (+9.2%), from €400,294 to €437,167
- Reserves -€67,847
down €67,847 (-8.1%), from €833,329 to €765,481
of which Tax-exempt reserves: -€67,847
- Provisions -€34,936
down €34,936 (-9.9%), from €354,192 to €319,256
- Profit (loss) carried forward +€21,945
up €21,945 (+64.0%), from €34,305 to €56,251
- Other debts +€18,335
up €18,335 (+24.6%), from €74,526 to €92,862
- Depreciation +€6,107
up €6,107 (+5.4%), from €113,651 to €119,758
- Taxes +€2,627
up €2,627 (+2,102%), from €125 to €2,751
- Gross operating margin -€2,031
down €2,031 (-5.5%), from €36,653 to €34,622
- Financial income +€1,672
up €1,672 (+17.9%), from €9,346 to €11,018
- Other operating charges +€1,182
up €1,182 (+176%), from €672 to €1,854
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 | €1,561,577 | €1,496,266 | -€65,311 | -4.2% |
| Fixed assets | 21/28 | €1,117,276 | €997,518 | -€119,758 | -10.7% |
| Tangible fixed assets | 22/27 | €1,117,276 | €997,518 | -€119,758 | -10.7% |
| Land and buildings | 22 | €1,052,885 | €952,870 | -€100,015 | -9.5% |
| Plant, machinery and equipment | 23 | €6,897 | €0 | -€6,897 | -100% |
| Furniture and vehicles | 24 | €57,494 | €44,647 | -€12,847 | -22.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €444,301 | €498,748 | +€54,448 | +12.3% |
| Amounts receivable within one year | 40/41 | €2,546 | €8,454 | +€5,908 | +232% |
| Trade receivables | 40 | - | €482 | +€482 | |
| Other amounts receivable | 41 | €2,546 | €7,971 | +€5,426 | +213% |
| Current investments | 50/53 | €400,294 | €437,167 | +€36,873 | +9.2% |
| Cash at bank and in hand | 54/58 | €39,468 | €51,092 | +€11,624 | +29.5% |
| Deferred charges and accrued income | 490/1 | €1,993 | €2,036 | +€43 | +2.1% |
| Total equity and liabilities | 10/49 | €1,561,577 | €1,496,266 | -€65,311 | -4.2% |
| Equity | 10/15 | €1,053,634 | €1,007,732 | -€45,902 | -4.4% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €833,329 | €765,481 | -€67,847 | -8.1% |
| Non-distributable reserves | 130/1 | €6,547 | €6,547 | = | 0.0% |
| Legal reserve | 130 | €6,547 | €6,547 | = | 0.0% |
| Tax-exempt reserves | 132 | €687,856 | €620,008 | -€67,847 | -9.9% |
| Distributable reserves | 133 | €138,926 | €138,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,305 | €56,251 | +€21,945 | +64.0% |
| Provisions and deferred taxes | 16 | €354,192 | €319,256 | -€34,936 | -9.9% |
| Deferred taxes | 168 | €354,192 | €319,256 | -€34,936 | -9.9% |
| Amounts payable | 17/49 | €153,751 | €169,278 | +€15,528 | +10.1% |
| Amounts payable after more than one year | 17 | €23,317 | €14,610 | -€8,706 | -37.3% |
| Financial debts | 170/4 | €23,317 | €14,610 | -€8,706 | -37.3% |
| Amounts payable within one year | 42/48 | €130,434 | €154,668 | +€24,234 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €8,324 | €8,706 | +€383 | +4.6% |
| Trade debts | 44 | €39,036 | €41,735 | +€2,698 | +6.9% |
| Suppliers | 440/4 | €39,036 | €41,735 | +€2,698 | +6.9% |
| Taxes, remuneration and social security | 45 | €8,547 | €11,365 | +€2,818 | +33.0% |
| Taxes | 450/3 | €8,547 | €11,365 | +€2,818 | +33.0% |
| Other amounts payable | 47/48 | €74,526 | €92,862 | +€18,335 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,651 | €119,758 | +€6,107 | +5.4% |
| Other operating charges | 640/8 | €672 | €1,854 | +€1,182 | +176% |
| Gross operating margin | 9900 | €36,653 | €34,622 | -€2,031 | -5.5% |
| Operating profit (loss) | 9901 | -€77,670 | -€86,990 | -€9,320 | -12.0% |
| Financial income | 75/76B | €9,346 | €11,018 | +€1,672 | +17.9% |
| Recurring financial income | 75 | €9,346 | €11,018 | +€1,672 | +17.9% |
| Financial charges | 65/66B | €1,024 | €2,115 | +€1,090 | +106% |
| Recurring financial charges | 65 | €1,024 | €2,115 | +€1,090 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€69,348 | -€78,087 | -€8,738 | -12.6% |
| Transfer from deferred taxes | 780 | €34,936 | €34,936 | = | 0.0% |
| Income taxes | 67/77 | €125 | €2,751 | +€2,627 | +2,102% |
| Profit (loss) for the period | 9904 | -€34,537 | -€45,902 | -€11,365 | -32.9% |
| Transfer from tax-exempt reserves | 789 | €67,847 | €67,847 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,310 | €21,945 | -€11,365 | -34.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.