VAN OSTA: 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 OSTA
Largest movements
- Cash +€26,232
up €26,232 (+70.0%), from €37,499 to €63,731
mainly Net result for the year (+€386,810) and Short-term financial debts (+€20,110)
- Receivables within one year +€15,532
up €15,532 (+5.5%), from €283,723 to €299,255
of which Trade receivables: +€17,185
- Deferred charges and accrued income -€15,384
down €15,384 (-59.5%), from €25,845 to €10,461
- Profit (loss) carried forward +€231,810
up €231,810 (+84.9%), from -€273,052 to -€41,242
- Other debts -€185,935
down €185,935 (-44.4%), from €418,505 to €232,570
- Tax, wage and social debts -€28,777
down €28,777 (-15.4%), from €186,805 to €158,028
of which Remuneration and social security: -€30,719
- Short-term financial debts +€20,110
up €20,110 (+49.0%), from €41,024 to €61,135
- Accrued charges and deferred income -€18,625
down €18,625 (-65.9%), from €28,250 to €9,625
- Financial income +€400,609
up €400,609 (+832520.6%), from €48 to €400,657
- Gross operating margin +€148,674
up €148,674 (+15.5%), from €960,433 to €1.1m
- Staff costs +€101,212
up €101,212 (+10.3%), from €980,986 to €1.1m
- Other operating charges -€15,983
down €15,983 (-32.1%), from €49,845 to €33,862
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 | €452,724 | €482,396 | +€29,672 | +6.6% |
| Fixed assets | 21/28 | €105,656 | €108,948 | +€3,292 | +3.1% |
| Tangible fixed assets | 22/27 | €333 | €3,625 | +€3,292 | +989.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €333 | €3,625 | +€3,292 | +989.8% |
| Financial fixed assets | 28 | €105,324 | €105,324 | = | 0.0% |
| Current assets | 29/58 | €347,068 | €373,448 | +€26,380 | +7.6% |
| Amounts receivable within one year | 40/41 | €283,723 | €299,255 | +€15,532 | +5.5% |
| Trade receivables | 40 | €133,856 | €151,040 | +€17,185 | +12.8% |
| Other amounts receivable | 41 | €149,867 | €148,215 | -€1,653 | -1.1% |
| Cash at bank and in hand | 54/58 | €37,499 | €63,731 | +€26,232 | +70.0% |
| Deferred charges and accrued income | 490/1 | €25,845 | €10,461 | -€15,384 | -59.5% |
| Total equity and liabilities | 10/49 | €452,724 | €482,396 | +€29,672 | +6.6% |
| Equity | 10/15 | -€228,438 | €3,372 | +€231,810 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,014 | €26,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €24,155 | €26,014 | +€1,859 | +7.7% |
| Profit (loss) carried forward | 14 | -€273,052 | -€41,242 | +€231,810 | +84.9% |
| Amounts payable | 17/49 | €681,162 | €479,024 | -€202,138 | -29.7% |
| Amounts payable within one year | 42/48 | €652,912 | €469,399 | -€183,513 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €41,024 | €61,135 | +€20,110 | +49.0% |
| Credit institutions | 430/8 | €41,024 | €61,135 | +€20,110 | +49.0% |
| Trade debts | 44 | €6,578 | €17,667 | +€11,089 | +168.6% |
| Suppliers | 440/4 | €6,578 | €17,667 | +€11,089 | +168.6% |
| Taxes, remuneration and social security | 45 | €186,805 | €158,028 | -€28,777 | -15.4% |
| Taxes | 450/3 | €14,131 | €16,073 | +€1,942 | +13.7% |
| Remuneration and social security | 454/9 | €172,674 | €141,955 | -€30,719 | -17.8% |
| Other amounts payable | 47/48 | €418,505 | €232,570 | -€185,935 | -44.4% |
| Accrued charges and deferred income | 492/3 | €28,250 | €9,625 | -€18,625 | -65.9% |
| Non-recurring operating income | 76A | €1,710 | €0 | -€1,710 | -100.0% |
| Remuneration, social security and pensions | 62 | €980,986 | €1,082,198 | +€101,212 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €2,186 | +€1,725 | +374.0% |
| Other operating charges | 640/8 | €49,845 | €33,862 | -€15,983 | -32.1% |
| Non-recurring operating charges | 66A | €4,843 | €0 | -€4,843 | -100.0% |
| Gross operating margin | 9900 | €960,433 | €1,109,107 | +€148,674 | +15.5% |
| Operating profit (loss) | 9901 | -€75,702 | -€9,139 | +€66,563 | +87.9% |
| Financial income | 75/76B | €48 | €400,657 | +€400,609 | +832520.6% |
| Recurring financial income | 75 | €48 | €400,657 | +€400,609 | +832520.6% |
| Financial charges | 65/66B | €4,508 | €4,413 | -€95 | -2.1% |
| Recurring financial charges | 65 | €4,508 | €4,413 | -€95 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€80,162 | €387,106 | +€467,268 | |
| Income taxes | 67/77 | €73 | €295 | +€222 | +302.4% |
| Profit (loss) for the period | 9904 | -€80,236 | €386,810 | +€467,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€80,236 | €386,810 | +€467,046 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.