PASCAL OOSTERLINCK & Partners: 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.
PASCAL OOSTERLINCK & Partners
Largest movements
- Receivables within one year +€41,640
up €41,640 (+207.4%), from €20,073 to €61,713
of which Trade receivables: +€39,383
- Tangible fixed assets -€17,277
down €17,277 (-26.9%), from €64,223 to €46,946
of which Furniture and vehicles: -€14,950
- Stocks and contracts +€2,856
up €2,856 (+20.5%), from €13,960 to €16,816
- Other debts +€24,595
new in 2025: €24,595
- Accrued charges and deferred income +€19,152
new in 2025: €19,152
- Profit (loss) carried forward +€15,449
up €15,449 (+32.9%), from -€46,984 to -€31,535
- Trade debts -€14,919
down €14,919 (-25.9%), from €57,518 to €42,599
- Debts after one year -€12,579
down €12,579 (-34.7%), from €36,228 to €23,649
- Gross operating margin +€66,968
up €66,968, from -€27,966 to €39,002
- Depreciation +€3,936
up €3,936 (+29.5%), from €13,342 to €17,277
- Financial charges +€1,073
up €1,073 (+42.8%), from €2,507 to €3,580
- Other operating charges -€701
down €701 (-21.5%), from €3,261 to €2,560
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 | €101,293 | €127,906 | +€26,613 | +26.3% |
| Fixed assets | 21/28 | €65,173 | €47,896 | -€17,277 | -26.5% |
| Tangible fixed assets | 22/27 | €64,223 | €46,946 | -€17,277 | -26.9% |
| Plant, machinery and equipment | 23 | €3,301 | €1,374 | -€1,927 | -58.4% |
| Furniture and vehicles | 24 | €59,018 | €44,068 | -€14,950 | -25.3% |
| Other tangible fixed assets | 26 | €1,904 | €1,504 | -€400 | -21.0% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €36,120 | €80,010 | +€43,890 | +121.5% |
| Stocks and contracts in progress | 3 | €13,960 | €16,816 | +€2,856 | +20.5% |
| Stocks | 30/36 | €13,960 | €16,816 | +€2,856 | +20.5% |
| Amounts receivable within one year | 40/41 | €20,073 | €61,713 | +€41,640 | +207.4% |
| Trade receivables | 40 | €13,450 | €52,833 | +€39,383 | +292.8% |
| Other amounts receivable | 41 | €6,623 | €8,881 | +€2,258 | +34.1% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €2,087 | €1,481 | -€606 | -29.0% |
| Total equity and liabilities | 10/49 | €101,293 | €127,906 | +€26,613 | +26.3% |
| Equity | 10/15 | -€18,114 | -€2,665 | +€15,449 | +85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,270 | €10,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,410 | €8,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,984 | -€31,535 | +€15,449 | +32.9% |
| Amounts payable | 17/49 | €119,407 | €130,571 | +€11,164 | +9.3% |
| Amounts payable after more than one year | 17 | €36,228 | €23,649 | -€12,579 | -34.7% |
| Financial debts | 170/4 | €36,228 | €23,649 | -€12,579 | -34.7% |
| Amounts payable within one year | 42/48 | €83,179 | €87,770 | +€4,591 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €14,954 | €12,579 | -€2,375 | -15.9% |
| Financial debts | 43 | €6,871 | €7,010 | +€139 | +2.0% |
| Credit institutions | 430/8 | €6,871 | €7,010 | +€139 | +2.0% |
| Trade debts | 44 | €57,518 | €42,599 | -€14,919 | -25.9% |
| Suppliers | 440/4 | €57,518 | €42,599 | -€14,919 | -25.9% |
| Taxes, remuneration and social security | 45 | €3,836 | €988 | -€2,848 | -74.2% |
| Taxes | 450/3 | €1,138 | €988 | -€149 | -13.1% |
| Remuneration and social security | 454/9 | €2,699 | - | -€2,699 | |
| Other amounts payable | 47/48 | - | €24,595 | +€24,595 | |
| Accrued charges and deferred income | 492/3 | - | €19,152 | +€19,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,342 | €17,277 | +€3,936 | +29.5% |
| Other operating charges | 640/8 | €3,261 | €2,560 | -€701 | -21.5% |
| Gross operating margin | 9900 | -€27,966 | €39,002 | +€66,968 | |
| Operating profit (loss) | 9901 | -€44,568 | €19,165 | +€63,733 | |
| Financial income | 75/76B | €239 | €52 | -€187 | -78.3% |
| Recurring financial income | 75 | €239 | €52 | -€187 | -78.3% |
| Financial charges | 65/66B | €2,507 | €3,580 | +€1,073 | +42.8% |
| Recurring financial charges | 65 | €2,507 | €3,580 | +€1,073 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,836 | €15,637 | +€62,473 | |
| Income taxes | 67/77 | €148 | €188 | +€40 | +27.2% |
| Profit (loss) for the period | 9904 | -€46,984 | €15,449 | +€62,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,984 | €15,449 | +€62,433 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.