Berte-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.
Berte-Ostéo
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Cash -€902
down €902 (-30.9%), from €2,916 to €2,014
mainly Debts after one year (-€9,409) and Other debts (-€6,843)
- Debts after one year -€9,409
down €9,409 (-17.5%), from €53,887 to €44,479
- Other debts -€6,843
down €6,843 (-84.5%), from €8,095 to €1,252
- Profit (loss) carried forward +€3,472
up €3,472 (+30.9%), from -€11,230 to -€7,757
- Tax, wage and social debts +€1,004
up €1,004 (+784.4%), from €128 to €1,132
- Gross operating margin +€13,007
up €13,007 (+307.5%), from €4,230 to €17,238
- Depreciation -€1,500
down €1,500 (-13.0%), from €11,500 to €10,000
- Financial charges -€206
down €206 (-6.2%), from €3,317 to €3,111
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 | €62,916 | €52,014 | -€10,902 | -17.3% |
| Fixed assets | 21/28 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Intangible fixed assets | 21 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Current assets | 29/58 | €2,916 | €2,014 | -€902 | -30.9% |
| Cash at bank and in hand | 54/58 | €2,916 | €2,014 | -€902 | -30.9% |
| Total equity and liabilities | 10/49 | €62,916 | €52,014 | -€10,902 | -17.3% |
| Equity | 10/15 | -€8,730 | -€5,257 | +€3,472 | +39.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,230 | -€7,757 | +€3,472 | +30.9% |
| Amounts payable | 17/49 | €71,646 | €57,272 | -€14,374 | -20.1% |
| Amounts payable after more than one year | 17 | €53,887 | €44,479 | -€9,409 | -17.5% |
| Financial debts | 170/4 | €53,887 | €44,479 | -€9,409 | -17.5% |
| Amounts payable within one year | 42/48 | €17,759 | €12,393 | -€5,366 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €8,965 | €9,409 | +€443 | +4.9% |
| Trade debts | 44 | €570 | €600 | +€30 | +5.3% |
| Suppliers | 440/4 | €570 | €600 | +€30 | +5.3% |
| Taxes, remuneration and social security | 45 | €128 | €1,132 | +€1,004 | +784.4% |
| Taxes | 450/3 | €128 | €1,132 | +€1,004 | +784.4% |
| Other amounts payable | 47/48 | €8,095 | €1,252 | -€6,843 | -84.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,500 | €10,000 | -€1,500 | -13.0% |
| Other operating charges | 640/8 | €515 | €522 | +€8 | +1.5% |
| Gross operating margin | 9900 | €4,230 | €17,238 | +€13,007 | +307.5% |
| Operating profit (loss) | 9901 | -€7,785 | €6,715 | +€14,500 | |
| Financial charges | 65/66B | €3,317 | €3,111 | -€206 | -6.2% |
| Recurring financial charges | 65 | €3,317 | €3,111 | -€206 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,102 | €3,604 | +€14,706 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€11,230 | €3,472 | +€14,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,230 | €3,472 | +€14,702 |
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 8 October 2026 via checked.be.