Be-Ostéo: 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.
Be-Ostéo
Largest movements
- Cash -€10,500
down €10,500 (-91.5%), from €11,470 to €969
mainly Net result for the year (-€11,830) and Receivables within one year (-€8,601)
- Receivables within one year +€8,601
new in 2024: €8,601
- Tangible fixed assets -€5,323
down €5,323 (-20.8%), from €25,574 to €20,251
of which Furniture and vehicles: -€4,666
- Profit (loss) carried forward -€11,830
down €11,830 (-60.6%), from -€19,517 to -€31,347
- Other debts +€5,872
up €5,872 (+38.2%), from €15,355 to €21,228
- Debts after one year -€2,740
down €2,740 (-19.3%), from €14,174 to €11,434
- Trade debts +€768
up €768 (+72.0%), from €1,066 to €1,834
- Tax, wage and social debts +€436
up €436 (+225.3%), from €193 to €629
- Gross operating margin -€9,662
down €9,662, from €4,699 to -€4,963
- Depreciation -€1,266
down €1,266 (-19.2%), from €6,589 to €5,323
- Other operating charges -€105
down €105 (-9.7%), from €1,078 to €974
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,364 | €29,916 | -€7,448 | -19.9% |
| Fixed assets | 21/28 | €25,668 | €20,345 | -€5,323 | -20.7% |
| Tangible fixed assets | 22/27 | €25,574 | €20,251 | -€5,323 | -20.8% |
| Land and buildings | 22 | €18,574 | €17,917 | -€656 | -3.5% |
| Furniture and vehicles | 24 | €7,000 | €2,334 | -€4,666 | -66.7% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €11,696 | €9,571 | -€2,125 | -18.2% |
| Amounts receivable within one year | 40/41 | - | €8,601 | +€8,601 | |
| Other amounts receivable | 41 | - | €8,601 | +€8,601 | |
| Cash at bank and in hand | 54/58 | €11,470 | €969 | -€10,500 | -91.5% |
| Deferred charges and accrued income | 490/1 | €226 | - | -€226 | |
| Total equity and liabilities | 10/49 | €37,364 | €29,916 | -€7,448 | -19.9% |
| Equity | 10/15 | €2,883 | -€8,947 | -€11,830 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 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 | €8,140 | €8,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,517 | -€31,347 | -€11,830 | -60.6% |
| Amounts payable | 17/49 | €34,480 | €38,862 | +€4,382 | +12.7% |
| Amounts payable after more than one year | 17 | €14,174 | €11,434 | -€2,740 | -19.3% |
| Financial debts | 170/4 | €14,174 | €11,434 | -€2,740 | -19.3% |
| Amounts payable within one year | 42/48 | €19,308 | €26,430 | +€7,122 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €2,694 | €2,740 | +€46 | +1.7% |
| Trade debts | 44 | €1,066 | €1,834 | +€768 | +72.0% |
| Suppliers | 440/4 | €1,066 | €1,834 | +€768 | +72.0% |
| Taxes, remuneration and social security | 45 | €193 | €629 | +€436 | +225.3% |
| Taxes | 450/3 | €193 | €629 | +€436 | +225.3% |
| Other amounts payable | 47/48 | €15,355 | €21,228 | +€5,872 | +38.2% |
| Accrued charges and deferred income | 492/3 | €998 | €998 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,589 | €5,323 | -€1,266 | -19.2% |
| Other operating charges | 640/8 | €1,078 | €974 | -€105 | -9.7% |
| Gross operating margin | 9900 | €4,699 | -€4,963 | -€9,662 | |
| Operating profit (loss) | 9901 | -€2,968 | -€11,259 | -€8,291 | -279.4% |
| Financial charges | 65/66B | €406 | €370 | -€36 | -8.9% |
| Recurring financial charges | 65 | €406 | €370 | -€36 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,373 | -€11,629 | -€8,255 | -244.7% |
| Income taxes | 67/77 | €193 | €201 | +€8 | +3.9% |
| Profit (loss) for the period | 9904 | -€3,567 | -€11,830 | -€8,263 | -231.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,567 | -€11,830 | -€8,263 | -231.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.