Tom Van Oostende: 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.
Tom Van Oostende
Largest movements
- Current investments +€825,633
up €825,633 (+23.6%), from €3.5m to €4.3m
- Cash -€275,400
down €275,400 (-60.2%), from €457,292 to €181,892
mainly Current investments (-€825,633) and Tax, wage and social debts (-€49,050)
- Reserves +€551,262
up €551,262 (+13.5%), from €4.1m to €4.6m
- Tax, wage and social debts -€49,050
down €49,050 (-45.2%), from €108,461 to €59,411
- Financial income -€548,785
down €548,785 (-88.7%), from €618,483 to €69,698
- Gross operating margin +€51,366
up €51,366 (+6.9%), from €741,926 to €793,292
- Taxes -€29,327
down €29,327 (-10.2%), from €287,300 to €257,973
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 | €4,304,945 | €4,826,575 | +€521,630 | +12.1% |
| Fixed assets | 21/28 | €324,311 | €289,607 | -€34,704 | -10.7% |
| Tangible fixed assets | 22/27 | €324,249 | €289,607 | -€34,642 | -10.7% |
| Land and buildings | 22 | €288,589 | €273,618 | -€14,971 | -5.2% |
| Plant, machinery and equipment | 23 | €3,483 | €3,875 | +€392 | +11.3% |
| Furniture and vehicles | 24 | €32,177 | €12,114 | -€20,063 | -62.4% |
| Financial fixed assets | 28 | €62 | - | -€62 | |
| Current assets | 29/58 | €3,980,634 | €4,536,968 | +€556,334 | +14.0% |
| Amounts receivable within one year | 40/41 | €14,676 | €19,932 | +€5,256 | +35.8% |
| Other amounts receivable | 41 | €14,676 | €19,932 | +€5,256 | +35.8% |
| Current investments | 50/53 | €3,502,645 | €4,328,278 | +€825,633 | +23.6% |
| Cash at bank and in hand | 54/58 | €457,292 | €181,892 | -€275,400 | -60.2% |
| Deferred charges and accrued income | 490/1 | €6,021 | €6,866 | +€845 | +14.0% |
| Total equity and liabilities | 10/49 | €4,304,945 | €4,826,575 | +€521,630 | +12.1% |
| Equity | 10/15 | €4,099,745 | €4,651,007 | +€551,262 | +13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,081,195 | €4,632,457 | +€551,262 | +13.5% |
| Distributable reserves | 133 | €4,081,195 | €4,632,457 | +€551,262 | +13.5% |
| Amounts payable | 17/49 | €205,200 | €175,568 | -€29,632 | -14.4% |
| Amounts payable after more than one year | 17 | €3,752 | €3,753 | +€1 | 0.0% |
| Other amounts payable | 178/9 | €3,752 | €3,753 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €201,448 | €171,815 | -€29,633 | -14.7% |
| Trade debts | 44 | €92,987 | €112,404 | +€19,417 | +20.9% |
| Suppliers | 440/4 | €92,987 | €112,404 | +€19,417 | +20.9% |
| Taxes, remuneration and social security | 45 | €108,461 | €59,411 | -€49,050 | -45.2% |
| Taxes | 450/3 | €108,461 | €59,411 | -€49,050 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,437 | €44,333 | -€2,104 | -4.5% |
| Other operating charges | 640/8 | €3,663 | €3,778 | +€115 | +3.1% |
| Gross operating margin | 9900 | €741,926 | €793,292 | +€51,366 | +6.9% |
| Operating profit (loss) | 9901 | €691,826 | €745,181 | +€53,355 | +7.7% |
| Financial income | 75/76B | €618,483 | €69,698 | -€548,785 | -88.7% |
| Recurring financial income | 75 | €618,483 | €69,698 | -€548,785 | -88.7% |
| Financial charges | 65/66B | €4,621 | €5,644 | +€1,023 | +22.1% |
| Recurring financial charges | 65 | €4,621 | €5,644 | +€1,023 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €1,305,688 | €809,235 | -€496,453 | -38.0% |
| Income taxes | 67/77 | €287,300 | €257,973 | -€29,327 | -10.2% |
| Profit (loss) for the period | 9904 | €1,018,388 | €551,262 | -€467,126 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,018,388 | €551,262 | -€467,126 | -45.9% |
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 27 October 2026 via checked.be.