VAN OOST: 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.
VAN OOST
Largest movements
- Receivables within one year +€67,001
up €67,001 (+24.0%), from €279,657 to €346,658
- Cash +€44,050
up €44,050 (+36.4%), from €121,055 to €165,106
mainly Net result for the year (+€73,645) and Tax, wage and social debts (+€29,121)
- Tangible fixed assets -€7,914
down €7,914 (-3.4%), from €230,558 to €222,644
of which Land and buildings: -€8,213
- Reserves +€73,645
up €73,645 (+12.7%), from €579,899 to €653,545
of which Distributable reserves: +€73,645
- Tax, wage and social debts +€29,121
up €29,121 (+150.7%), from €19,327 to €48,447
- Gross operating margin +€52,974
up €52,974 (+75.6%), from €70,095 to €123,070
- Taxes +€13,273
up €13,273 (+75.5%), from €17,577 to €30,851
- Financial income +€1,771
up €1,771 (+30.0%), from €5,896 to €7,666
- Depreciation -€1,680
down €1,680 (-8.7%), from €19,292 to €17,612
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 | €633,076 | €735,015 | +€101,939 | +16.1% |
| Fixed assets | 21/28 | €230,558 | €222,644 | -€7,914 | -3.4% |
| Tangible fixed assets | 22/27 | €230,558 | €222,644 | -€7,914 | -3.4% |
| Land and buildings | 22 | €216,298 | €208,084 | -€8,213 | -3.8% |
| Plant, machinery and equipment | 23 | €6,284 | €4,217 | -€2,067 | -32.9% |
| Furniture and vehicles | 24 | €7,977 | €10,342 | +€2,365 | +29.7% |
| Current assets | 29/58 | €402,518 | €512,371 | +€109,853 | +27.3% |
| Amounts receivable within one year | 40/41 | €279,657 | €346,658 | +€67,001 | +24.0% |
| Other amounts receivable | 41 | €279,657 | €346,658 | +€67,001 | +24.0% |
| Cash at bank and in hand | 54/58 | €121,055 | €165,106 | +€44,050 | +36.4% |
| Deferred charges and accrued income | 490/1 | €1,806 | €607 | -€1,198 | -66.4% |
| Total equity and liabilities | 10/49 | €633,076 | €735,015 | +€101,939 | +16.1% |
| Equity | 10/15 | €609,899 | €683,545 | +€73,645 | +12.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €579,899 | €653,545 | +€73,645 | +12.7% |
| Non-distributable reserves | 130/1 | €3,578 | €3,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,578 | €3,578 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €570,321 | €643,966 | +€73,645 | +12.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,177 | €51,470 | +€28,293 | +122.1% |
| Amounts payable within one year | 42/48 | €23,177 | €51,470 | +€28,293 | +122.1% |
| Trade debts | 44 | €1,690 | €1,220 | -€470 | -27.8% |
| Suppliers | 440/4 | €1,690 | €1,220 | -€470 | -27.8% |
| Taxes, remuneration and social security | 45 | €19,327 | €48,447 | +€29,121 | +150.7% |
| Taxes | 450/3 | €19,327 | €48,447 | +€29,121 | +150.7% |
| Other amounts payable | 47/48 | €2,160 | €1,803 | -€357 | -16.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €57,264 | €0 | -€57,264 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,292 | €17,612 | -€1,680 | -8.7% |
| Other operating charges | 640/8 | €8,944 | €7,919 | -€1,025 | -11.5% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €70,095 | €123,070 | +€52,974 | +75.6% |
| Operating profit (loss) | 9901 | €41,859 | €97,318 | +€55,459 | +132.5% |
| Financial income | 75/76B | €5,896 | €7,666 | +€1,771 | +30.0% |
| Recurring financial income | 75 | €5,896 | €7,666 | +€1,771 | +30.0% |
| Financial charges | 65/66B | €520 | €489 | -€32 | -6.1% |
| Recurring financial charges | 65 | €520 | €489 | -€32 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €47,235 | €104,496 | +€57,262 | +121.2% |
| Income taxes | 67/77 | €17,577 | €30,851 | +€13,273 | +75.5% |
| Profit (loss) for the period | 9904 | €29,657 | €73,645 | +€43,988 | +148.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,657 | €73,645 | +€43,988 | +148.3% |
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 1 October 2026 via checked.be.