YANNICK OSTYN: 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.
YANNICK OSTYN
Largest movements
- Stocks and contracts +€154,126
new in 2025: €154,126
- Cash +€65,739
up €65,739 (+26004.4%), from €253 to €65,992
mainly Net result for the year (+€261,110) and Tax, wage and social debts (+€25,341)
- Receivables within one year +€54,782
up €54,782 (+981753.0%), from €6 to €54,787
of which Other amounts receivable: +€36,274
- Reserves +€261,110
up €261,110 (+254.8%), from €102,465 to €363,575
- Tax, wage and social debts +€25,341
up €25,341 (+3291.8%), from €770 to €26,111
- Other debts -€11,512
down €11,512 (-4.9%), from €233,610 to €222,098
- Financial income +€295,000
new in 2025: €295,000
- Taxes +€25,995
up €25,995 (+22487.4%), from €116 to €26,111
- Purchases and services +€8,730
new in 2025: €8,730
- Gross operating margin -€6,529
down €6,529 (-2129.5%), from -€307 to -€6,836
- Turnover +€1,750
new in 2025: €1,750
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 | €387,137 | €661,784 | +€274,647 | +70.9% |
| Fixed assets | 21/28 | €386,879 | €386,879 | = | 0.0% |
| Financial fixed assets | 28 | €386,879 | €386,879 | = | 0.0% |
| Current assets | 29/58 | €258 | €274,905 | +€274,647 | +106295.8% |
| Stocks and contracts in progress | 3 | - | €154,126 | +€154,126 | |
| Stocks | 30/36 | - | €154,126 | +€154,126 | |
| Amounts receivable within one year | 40/41 | €6 | €54,787 | +€54,782 | +981753.0% |
| Trade receivables | 40 | - | €18,508 | +€18,508 | |
| Other amounts receivable | 41 | €6 | €36,279 | +€36,274 | +650068.5% |
| Cash at bank and in hand | 54/58 | €253 | €65,992 | +€65,739 | +26004.4% |
| Total equity and liabilities | 10/49 | €387,137 | €661,784 | +€274,647 | +70.9% |
| Equity | 10/15 | €152,465 | €413,575 | +€261,110 | +171.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €102,465 | €363,575 | +€261,110 | +254.8% |
| Distributable reserves | 133 | €102,465 | €363,575 | +€261,110 | +254.8% |
| Amounts payable | 17/49 | €234,672 | €248,209 | +€13,537 | +5.8% |
| Amounts payable within one year | 42/48 | €234,672 | €248,209 | +€13,537 | +5.8% |
| Trade debts | 44 | €293 | €0 | -€293 | -100.0% |
| Suppliers | 440/4 | €293 | €0 | -€293 | -100.0% |
| Taxes, remuneration and social security | 45 | €770 | €26,111 | +€25,341 | +3291.8% |
| Taxes | 450/3 | €770 | €26,111 | +€25,341 | +3291.8% |
| Other amounts payable | 47/48 | €233,610 | €222,098 | -€11,512 | -4.9% |
| Turnover | 70 | - | €1,750 | +€1,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,730 | +€8,730 | |
| Other operating charges | 640/8 | €472 | €805 | +€332 | +70.4% |
| Gross operating margin | 9900 | -€307 | -€6,836 | -€6,529 | -2129.5% |
| Operating profit (loss) | 9901 | -€779 | -€7,640 | -€6,861 | -880.7% |
| Financial income | 75/76B | - | €295,000 | +€295,000 | |
| Recurring financial income | 75 | - | €295,000 | +€295,000 | |
| Financial charges | 65/66B | €425 | €138 | -€286 | -67.4% |
| Recurring financial charges | 65 | €425 | €138 | -€286 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,204 | €287,221 | +€288,425 | |
| Income taxes | 67/77 | €116 | €26,111 | +€25,995 | +22487.4% |
| Profit (loss) for the period | 9904 | -€1,319 | €261,110 | +€262,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,319 | €261,110 | +€262,429 |
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 7 October 2026 via checked.be.