CE OSTEO & KINE: what changed
CE OSTEO & KINE
Largest movements
- Cash -€2,942
down €2,942 (-16.7%), from €17,666 to €14,724
mainly Net result for the year (-€5,229) and Deferred charges and accrued income (-€590)
- Deferred charges and accrued income +€590
new in 2025: €590
- Profit (loss) carried forward -€5,229
down €5,229, from €4,466 to -€763
- Other debts +€2,165
up €2,165 (+26.4%), from €8,216 to €10,381
- Accrued charges and deferred income +€399
new in 2025: €399
- Trade debts +€313
up €313 (+26.1%), from €1,200 to €1,513
- Gross operating margin -€13,002
down €13,002, from €7,923 to -€5,079
- Taxes -€1,784
no longer reported in 2025 (was €1,784)
- Depreciation -€1,426
no longer reported in 2025 (was €1,426)
- Financial charges -€97
down €97 (-39.3%), from €247 to €150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,666 | €15,314 | -€2,352 | -13.3% |
| Current assets | 29/58 | €17,666 | €15,314 | -€2,352 | -13.3% |
| Cash at bank and in hand | 54/58 | €17,666 | €14,724 | -€2,942 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €590 | +€590 | |
| Total equity and liabilities | 10/49 | €17,666 | €15,314 | -€2,352 | -13.3% |
| Equity | 10/15 | €6,466 | €1,237 | -€5,229 | -80.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,466 | -€763 | -€5,229 | |
| Amounts payable | 17/49 | €11,200 | €14,077 | +€2,877 | +25.7% |
| Amounts payable within one year | 42/48 | €11,200 | €13,678 | +€2,478 | +22.1% |
| Trade debts | 44 | €1,200 | €1,513 | +€313 | +26.1% |
| Suppliers | 440/4 | €1,200 | €1,513 | +€313 | +26.1% |
| Taxes, remuneration and social security | 45 | €1,784 | €1,784 | = | 0.0% |
| Taxes | 450/3 | €1,784 | €1,784 | = | 0.0% |
| Other amounts payable | 47/48 | €8,216 | €10,381 | +€2,165 | +26.4% |
| Accrued charges and deferred income | 492/3 | - | €399 | +€399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | - | -€1,426 | |
| Gross operating margin | 9900 | €7,923 | -€5,079 | -€13,002 | |
| Operating profit (loss) | 9901 | €6,497 | -€5,079 | -€11,576 | |
| Financial charges | 65/66B | €247 | €150 | -€97 | -39.3% |
| Recurring financial charges | 65 | €247 | €150 | -€97 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €6,250 | -€5,229 | -€11,479 | |
| Income taxes | 67/77 | €1,784 | - | -€1,784 | |
| Profit (loss) for the period | 9904 | €4,466 | -€5,229 | -€9,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,466 | -€5,229 | -€9,695 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.