BUREAU 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.
BUREAU OSTYN
Largest movements
- Deferred charges and accrued income -€110,286
down €110,286 (-58.3%), from €189,047 to €78,761
- Receivables within one year +€62,181
up €62,181 (+619.6%), from €10,035 to €72,216
of which Trade receivables: +€54,016
- Cash +€60,786
up €60,786 (+20.1%), from €301,879 to €362,665
mainly Deferred charges and accrued income (+€110,286) and Net result for the year (+€90,001)
- Current investments +€45,476
up €45,476 (+6.9%), from €660,000 to €705,476
- Other debts +€79,202
up €79,202 (+17.1%), from €463,982 to €543,184
- Tax, wage and social debts -€18,017
down €18,017 (-39.5%), from €45,662 to €27,645
of which Taxes: -€10,778
- Gross operating margin -€32,969
down €32,969 (-17.4%), from €189,388 to €156,419
- Depreciation -€9,748
down €9,748 (-79.6%), from €12,242 to €2,494
- Taxes -€8,239
down €8,239 (-18.5%), from €44,504 to €36,265
- Financial income -€4,532
down €4,532 (-22.5%), from €20,125 to €15,593
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 | €1,166,106 | €1,221,769 | +€55,663 | +4.8% |
| Fixed assets | 21/28 | €5,145 | €2,651 | -€2,494 | -48.5% |
| Tangible fixed assets | 22/27 | €5,145 | €2,651 | -€2,494 | -48.5% |
| Land and buildings | 22 | €47 | €0 | -€47 | -100.0% |
| Plant, machinery and equipment | 23 | €1,842 | €1,079 | -€763 | -41.4% |
| Furniture and vehicles | 24 | €3,256 | €1,572 | -€1,684 | -51.7% |
| Current assets | 29/58 | €1,160,961 | €1,219,118 | +€58,157 | +5.0% |
| Amounts receivable within one year | 40/41 | €10,035 | €72,216 | +€62,181 | +619.6% |
| Trade receivables | 40 | €8,254 | €62,271 | +€54,016 | +654.4% |
| Other amounts receivable | 41 | €1,781 | €9,946 | +€8,165 | +458.5% |
| Current investments | 50/53 | €660,000 | €705,476 | +€45,476 | +6.9% |
| Cash at bank and in hand | 54/58 | €301,879 | €362,665 | +€60,786 | +20.1% |
| Deferred charges and accrued income | 490/1 | €189,047 | €78,761 | -€110,286 | -58.3% |
| Total equity and liabilities | 10/49 | €1,166,106 | €1,221,769 | +€55,663 | +4.8% |
| Equity | 10/15 | €647,607 | €647,445 | -€161 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €641,407 | €641,245 | -€161 | 0.0% |
| Distributable reserves | 133 | €641,407 | €641,245 | -€161 | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €518,499 | €574,323 | +€55,824 | +10.8% |
| Amounts payable within one year | 42/48 | €516,354 | €572,329 | +€55,974 | +10.8% |
| Trade debts | 44 | €6,711 | €1,500 | -€5,211 | -77.6% |
| Suppliers | 440/4 | €6,711 | €1,500 | -€5,211 | -77.6% |
| Taxes, remuneration and social security | 45 | €45,662 | €27,645 | -€18,017 | -39.5% |
| Taxes | 450/3 | €38,422 | €27,645 | -€10,778 | -28.1% |
| Remuneration and social security | 454/9 | €7,240 | €0 | -€7,240 | -100.0% |
| Other amounts payable | 47/48 | €463,982 | €543,184 | +€79,202 | +17.1% |
| Accrued charges and deferred income | 492/3 | €2,145 | €1,995 | -€150 | -7.0% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,242 | €2,494 | -€9,748 | -79.6% |
| Other operating charges | 640/8 | €8,752 | €7,812 | -€940 | -10.7% |
| Gross operating margin | 9900 | €189,388 | €156,419 | -€32,969 | -17.4% |
| Operating profit (loss) | 9901 | €168,394 | €146,113 | -€22,281 | -13.2% |
| Financial income | 75/76B | €20,125 | €15,593 | -€4,532 | -22.5% |
| Recurring financial income | 75 | €20,125 | €15,593 | -€4,532 | -22.5% |
| Financial charges | 65/66B | €36,091 | €35,440 | -€651 | -1.8% |
| Recurring financial charges | 65 | €36,091 | €35,440 | -€651 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €152,428 | €126,266 | -€26,162 | -17.2% |
| Income taxes | 67/77 | €44,504 | €36,265 | -€8,239 | -18.5% |
| Profit (loss) for the period | 9904 | €107,924 | €90,001 | -€17,923 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,924 | €90,001 | -€17,923 | -16.6% |
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.