van Oosterhout Management: 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.
van Oosterhout Management
Largest movements
- Current investments -€231,320
down €231,320 (-100%), from €231,320 to €0
- Financial fixed assets +€171,085
new in 2025: €171,085
- Tangible fixed assets +€120,149
up €120,149 (+237%), from €50,752 to €170,900
of which Furniture and vehicles: +€66,524
- Receivables within one year +€41,003
up €41,003 (+55.7%), from €73,551 to €114,554
of which Other amounts receivable: +€35,827
- Cash -€36,993
down €36,993 (-87.9%), from €42,091 to €5,098
mainly Investment in fixed assets (net) (-€323,123) and Debts after one year (-€90,821)
- Debts after one year -€90,821
down €90,821 (-73.6%), from €123,371 to €32,549
- Current portion of long-term debt +€76,294
up €76,294, from €0 to €76,294
- Reserves +€76,100
up €76,100 (+36.9%), from €206,348 to €282,447
- Gross operating margin -€14,150
down €14,150 (-8.2%), from €173,139 to €158,989
- Staff costs +€13,226
up €13,226 (+96.8%), from €13,665 to €26,891
- Financial income -€13,082
down €13,082 (-24.8%), from €52,718 to €39,636
- Taxes -€12,688
down €12,688 (-25.9%), from €48,942 to €36,254
- Financial charges +€11,610
up €11,610 (+292%), from €3,982 to €15,592
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 | €397,910 | €461,638 | +€63,728 | +16.0% |
| Fixed assets | 21/28 | €50,752 | €341,986 | +€291,234 | +574% |
| Tangible fixed assets | 22/27 | €50,752 | €170,900 | +€120,149 | +237% |
| Land and buildings | 22 | - | €58,995 | +€58,995 | |
| Plant, machinery and equipment | 23 | €11,759 | €8,012 | -€3,746 | -31.9% |
| Furniture and vehicles | 24 | €23,157 | €89,681 | +€66,524 | +287% |
| Other tangible fixed assets | 26 | €15,836 | €14,213 | -€1,623 | -10.3% |
| Financial fixed assets | 28 | - | €171,085 | +€171,085 | |
| Current assets | 29/58 | €347,158 | €119,652 | -€227,506 | -65.5% |
| Amounts receivable within one year | 40/41 | €73,551 | €114,554 | +€41,003 | +55.7% |
| Trade receivables | 40 | €27,738 | €32,915 | +€5,176 | +18.7% |
| Other amounts receivable | 41 | €45,812 | €81,639 | +€35,827 | +78.2% |
| Current investments | 50/53 | €231,320 | €0 | -€231,320 | -100% |
| Cash at bank and in hand | 54/58 | €42,091 | €5,098 | -€36,993 | -87.9% |
| Deferred charges and accrued income | 490/1 | €197 | €0 | -€197 | -100% |
| Total equity and liabilities | 10/49 | €397,910 | €461,638 | +€63,728 | +16.0% |
| Equity | 10/15 | €212,548 | €288,647 | +€76,100 | +35.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,348 | €282,447 | +€76,100 | +36.9% |
| Distributable reserves | 133 | €206,348 | €282,447 | +€76,100 | +36.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €185,362 | €172,991 | -€12,372 | -6.7% |
| Amounts payable after more than one year | 17 | €123,371 | €32,549 | -€90,821 | -73.6% |
| Financial debts | 170/4 | €123,371 | €32,549 | -€90,821 | -73.6% |
| Amounts payable within one year | 42/48 | €61,992 | €140,441 | +€78,450 | +127% |
| Current portion of amounts payable after more than one year | 42 | €0 | €76,294 | +€76,294 | |
| Trade debts | 44 | €11,548 | €13,325 | +€1,778 | +15.4% |
| Suppliers | 440/4 | €11,548 | €13,325 | +€1,778 | +15.4% |
| Taxes, remuneration and social security | 45 | €50,444 | €50,822 | +€378 | +0.7% |
| Taxes | 450/3 | €48,942 | €47,707 | -€1,235 | -2.5% |
| Remuneration and social security | 454/9 | €1,502 | €3,115 | +€1,613 | +107% |
| Remuneration, social security and pensions | 62 | €13,665 | €26,891 | +€13,226 | +96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,678 | €31,889 | +€10,211 | +47.1% |
| Other operating charges | 640/8 | €4,875 | €11,899 | +€7,024 | +144% |
| Gross operating margin | 9900 | €173,139 | €158,989 | -€14,150 | -8.2% |
| Operating profit (loss) | 9901 | €132,921 | €88,310 | -€44,612 | -33.6% |
| Financial income | 75/76B | €52,718 | €39,636 | -€13,082 | -24.8% |
| Recurring financial income | 75 | €52,718 | €39,636 | -€13,082 | -24.8% |
| Financial charges | 65/66B | €3,982 | €15,592 | +€11,610 | +292% |
| Recurring financial charges | 65 | €3,982 | €15,592 | +€11,610 | +292% |
| Profit (loss) for the period before taxes | 9903 | €181,657 | €112,354 | -€69,303 | -38.2% |
| Income taxes | 67/77 | €48,942 | €36,254 | -€12,688 | -25.9% |
| Profit (loss) for the period | 9904 | €132,714 | €76,100 | -€56,615 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €132,714 | €76,100 | -€56,615 | -42.7% |
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 28 October 2026 via checked.be.