Van Osselaer Immo: 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 Osselaer Immo
Largest movements
- Current investments +€578,892
up €578,892 (+40.5%), from €1.4m to €2.0m
- Cash +€34,943
up €34,943 (+59.3%), from €58,938 to €93,881
mainly Net result for the year (+€516,913) and Tax, wage and social debts (+€53,590)
- Reserves +€516,913
up €516,913 (+46.5%), from €1.1m to €1.6m
of which Distributable reserves: +€516,913
- Tax, wage and social debts +€53,590
up €53,590 (+371%), from €14,457 to €68,048
of which Taxes: +€53,211
- Financial income +€425,086
up €425,086 (+5,520%), from €7,701 to €432,787
- Taxes +€53,241
up €53,241 (+155%), from €34,387 to €87,628
- Depreciation -€45,000
down €45,000 (-67.9%), from €66,226 to €21,226
- Staff costs +€6,002
up €6,002 (+8.2%), from €73,212 to €79,213
- Gross operating margin +€5,866
up €5,866 (+2.0%), from €291,973 to €297,839
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 | €2,222,075 | €2,814,292 | +€592,216 | +26.7% |
| Fixed assets | 21/28 | €707,183 | €685,957 | -€21,226 | -3.0% |
| Tangible fixed assets | 22/27 | €707,178 | €685,952 | -€21,226 | -3.0% |
| Land and buildings | 22 | €673,989 | €658,774 | -€15,215 | -2.3% |
| Furniture and vehicles | 24 | €15,923 | €9,913 | -€6,011 | -37.7% |
| Other tangible fixed assets | 26 | €17,266 | €17,266 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €1,514,893 | €2,128,335 | +€613,442 | +40.5% |
| Amounts receivable within one year | 40/41 | €27,720 | €27,243 | -€477 | -1.7% |
| Trade receivables | 40 | €27,720 | €27,001 | -€719 | -2.6% |
| Other amounts receivable | 41 | €0 | €242 | +€242 | |
| Current investments | 50/53 | €1,427,840 | €2,006,732 | +€578,892 | +40.5% |
| Cash at bank and in hand | 54/58 | €58,938 | €93,881 | +€34,943 | +59.3% |
| Deferred charges and accrued income | 490/1 | €395 | €479 | +€84 | +21.2% |
| Total equity and liabilities | 10/49 | €2,222,075 | €2,814,292 | +€592,216 | +26.7% |
| Equity | 10/15 | €2,205,046 | €2,721,959 | +€516,913 | +23.4% |
| Contributions | 10/11 | €1,094,365 | €1,094,365 | = | 0.0% |
| Reserves | 13 | €1,110,681 | €1,627,595 | +€516,913 | +46.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,110,681 | €1,627,595 | +€516,913 | +46.5% |
| Amounts payable | 17/49 | €17,029 | €92,333 | +€75,303 | +442% |
| Amounts payable within one year | 42/48 | €17,029 | €92,333 | +€75,303 | +442% |
| Trade debts | 44 | €2,320 | €23,243 | +€20,923 | +902% |
| Suppliers | 440/4 | €2,320 | €23,243 | +€20,923 | +902% |
| Taxes, remuneration and social security | 45 | €14,457 | €68,048 | +€53,590 | +371% |
| Taxes | 450/3 | €2,640 | €55,851 | +€53,211 | +2,016% |
| Remuneration and social security | 454/9 | €11,818 | €12,197 | +€379 | +3.2% |
| Other amounts payable | 47/48 | €252 | €1,042 | +€790 | +313% |
| Remuneration, social security and pensions | 62 | €73,212 | €79,213 | +€6,002 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,226 | €21,226 | -€45,000 | -67.9% |
| Other operating charges | 640/8 | €22,724 | €23,022 | +€299 | +1.3% |
| Gross operating margin | 9900 | €291,973 | €297,839 | +€5,866 | +2.0% |
| Operating profit (loss) | 9901 | €129,812 | €174,377 | +€44,565 | +34.3% |
| Financial income | 75/76B | €7,701 | €432,787 | +€425,086 | +5,520% |
| Recurring financial income | 75 | €7,701 | €432,787 | +€425,086 | +5,520% |
| Financial charges | 65/66B | €2,024 | €2,623 | +€599 | +29.6% |
| Recurring financial charges | 65 | €2,024 | €2,623 | +€599 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €135,489 | €604,541 | +€469,052 | +346% |
| Income taxes | 67/77 | €34,387 | €87,628 | +€53,241 | +155% |
| Profit (loss) for the period | 9904 | €101,102 | €516,913 | +€415,811 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €101,102 | €516,913 | +€415,811 | +411% |
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 31 October 2026 via checked.be.