Van Ooteghem: 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 Ooteghem
Largest movements
- Tangible fixed assets -€34,960
down €34,960 (-7.0%), from €498,953 to €463,993
of which Other tangible fixed assets: -€21,468
- Cash +€19,114
up €19,114 (+15.0%), from €127,315 to €146,429
mainly Depreciation (+€34,960) and Deferred charges and accrued income (+€170)
- Reserves -€13,119
down €13,119 (-22.6%), from €58,014 to €44,895
of which Distributable reserves: -€13,119
- Depreciation +€12,156
up €12,156 (+53.3%), from €22,804 to €34,960
- Financial charges -€1,644
down €1,644 (-12.5%), from €13,199 to €11,556
of which Financial charges: -€1,645
- Other operating charges -€1,082
down €1,082 (-14.7%), from €7,347 to €6,265
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 | €632,954 | €617,069 | -€15,885 | -2.5% |
| Fixed assets | 21/28 | €499,223 | €464,263 | -€34,960 | -7.0% |
| Tangible fixed assets | 22/27 | €498,953 | €463,993 | -€34,960 | -7.0% |
| Land and buildings | 22 | €394,613 | €383,920 | -€10,692 | -2.7% |
| Furniture and vehicles | 24 | €13,518 | €10,718 | -€2,800 | -20.7% |
| Other tangible fixed assets | 26 | €90,822 | €69,354 | -€21,468 | -23.6% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €133,731 | €152,806 | +€19,075 | +14.3% |
| Amounts receivable within one year | 40/41 | €394 | €522 | +€128 | +32.3% |
| Trade receivables | 40 | €394 | €522 | +€128 | +32.3% |
| Current investments | 50/53 | €416 | €420 | +€3 | +0.8% |
| Cash at bank and in hand | 54/58 | €127,315 | €146,429 | +€19,114 | +15.0% |
| Deferred charges and accrued income | 490/1 | €5,606 | €5,436 | -€170 | -3.0% |
| Total equity and liabilities | 10/49 | €632,954 | €617,069 | -€15,885 | -2.5% |
| Equity | 10/15 | €216,666 | €203,547 | -€13,119 | -6.1% |
| Contributions | 10/11 | €158,652 | €158,652 | = | 0.0% |
| Capital | 10 | €158,652 | €158,652 | = | 0.0% |
| Issued capital | 100 | €158,652 | €158,652 | = | 0.0% |
| Reserves | 13 | €58,014 | €44,895 | -€13,119 | -22.6% |
| Non-distributable reserves | 130/1 | €15,865 | €15,865 | = | 0.0% |
| Legal reserve | 130 | €15,865 | €15,865 | = | 0.0% |
| Distributable reserves | 133 | €42,149 | €29,030 | -€13,119 | -31.1% |
| Amounts payable | 17/49 | €416,289 | €413,522 | -€2,766 | -0.7% |
| Amounts payable within one year | 42/48 | €401,111 | €399,973 | -€1,138 | -0.3% |
| Trade debts | 44 | €179 | €165 | -€13 | -7.5% |
| Suppliers | 440/4 | €179 | €165 | -€13 | -7.5% |
| Taxes, remuneration and social security | 45 | €2,127 | €883 | -€1,245 | -58.5% |
| Taxes | 450/3 | €2,127 | €883 | -€1,245 | -58.5% |
| Other amounts payable | 47/48 | €398,805 | €398,925 | +€120 | 0.0% |
| Accrued charges and deferred income | 492/3 | €15,177 | €13,549 | -€1,628 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,804 | €34,960 | +€12,156 | +53.3% |
| Other operating charges | 640/8 | €7,347 | €6,265 | -€1,082 | -14.7% |
| Gross operating margin | 9900 | €39,587 | €39,657 | +€70 | +0.2% |
| Operating profit (loss) | 9901 | €9,436 | -€1,569 | -€11,005 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €13,199 | €11,556 | -€1,644 | -12.5% |
| Recurring financial charges | 65 | €13,199 | €11,554 | -€1,645 | -12.5% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | -€3,764 | -€13,119 | -€9,355 | -248.5% |
| Profit (loss) for the period | 9904 | -€3,764 | -€13,119 | -€9,355 | -248.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,764 | -€13,119 | -€9,355 | -248.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.