VAN OOSTERWYCK LORE: 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 OOSTERWYCK LORE
Largest movements
- Receivables within one year +€4,808
up €4,808 (+35.8%), from €13,430 to €18,238
of which Other amounts receivable: +€9,147
- Cash +€3,332
up €3,332 (+6.1%), from €54,279 to €57,610
mainly Net result for the year (+€12,157) and Depreciation (+€5,256)
- Profit (loss) carried forward +€12,157
up €12,157 (+22.8%), from €53,231 to €65,388
- Tax, wage and social debts -€2,174
down €2,174 (-14.9%), from €14,632 to €12,458
of which Remuneration and social security: -€2,174
- Debts after one year -€2,064
down €2,064 (-56.6%), from €3,647 to €1,583
- Gross operating margin -€17,971
down €17,971 (-42.0%), from €42,811 to €24,840
- Taxes -€2,704
down €2,704 (-34.8%), from €7,772 to €5,069
- Depreciation +€435
up €435 (+9.0%), from €4,821 to €5,256
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 | €79,500 | €86,589 | +€7,089 | +8.9% |
| Formation expenses | 20 | €372 | €93 | -€279 | -75.0% |
| Fixed assets | 21/28 | €10,237 | €9,894 | -€343 | -3.4% |
| Tangible fixed assets | 22/27 | €10,237 | €9,894 | -€343 | -3.4% |
| Land and buildings | 22 | €7,276 | €4,836 | -€2,440 | -33.5% |
| Plant, machinery and equipment | 23 | €670 | €381 | -€289 | -43.2% |
| Furniture and vehicles | 24 | €1,421 | €4,357 | +€2,936 | +206.7% |
| Other tangible fixed assets | 26 | €870 | €321 | -€550 | -63.2% |
| Current assets | 29/58 | €68,891 | €76,602 | +€7,711 | +11.2% |
| Amounts receivable within one year | 40/41 | €13,430 | €18,238 | +€4,808 | +35.8% |
| Trade receivables | 40 | €13,430 | €9,091 | -€4,340 | -32.3% |
| Other amounts receivable | 41 | - | €9,147 | +€9,147 | |
| Cash at bank and in hand | 54/58 | €54,279 | €57,610 | +€3,332 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,182 | €754 | -€428 | -36.2% |
| Total equity and liabilities | 10/49 | €79,500 | €86,589 | +€7,089 | +8.9% |
| Equity | 10/15 | €56,231 | €68,388 | +€12,157 | +21.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,231 | €65,388 | +€12,157 | +22.8% |
| Amounts payable | 17/49 | €23,269 | €18,201 | -€5,068 | -21.8% |
| Amounts payable after more than one year | 17 | €3,647 | €1,583 | -€2,064 | -56.6% |
| Financial debts | 170/4 | €3,647 | €1,583 | -€2,064 | -56.6% |
| Amounts payable within one year | 42/48 | €19,259 | €16,617 | -€2,642 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €2,012 | €1,942 | -€70 | -3.5% |
| Trade debts | 44 | €2,289 | €2,218 | -€71 | -3.1% |
| Suppliers | 440/4 | €2,289 | €2,218 | -€71 | -3.1% |
| Taxes, remuneration and social security | 45 | €14,632 | €12,458 | -€2,174 | -14.9% |
| Taxes | 450/3 | €10,243 | €10,243 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,389 | €2,215 | -€2,174 | -49.5% |
| Other amounts payable | 47/48 | €327 | - | -€327 | |
| Accrued charges and deferred income | 492/3 | €362 | - | -€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,821 | €5,256 | +€435 | +9.0% |
| Other operating charges | 640/8 | €1,402 | €1,002 | -€400 | -28.5% |
| Gross operating margin | 9900 | €42,811 | €24,840 | -€17,971 | -42.0% |
| Operating profit (loss) | 9901 | €36,587 | €18,582 | -€18,006 | -49.2% |
| Financial income | 75/76B | - | €173 | +€173 | |
| Recurring financial income | 75 | - | €173 | +€173 | |
| Financial charges | 65/66B | €1,923 | €1,529 | -€394 | -20.5% |
| Recurring financial charges | 65 | €1,923 | €1,529 | -€394 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €34,665 | €17,225 | -€17,439 | -50.3% |
| Income taxes | 67/77 | €7,772 | €5,069 | -€2,704 | -34.8% |
| Profit (loss) for the period | 9904 | €26,892 | €12,157 | -€14,736 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,892 | €12,157 | -€14,736 | -54.8% |
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 6 October 2026 via checked.be.