DOKTER JOHAN OSSTYN: what changed
DOKTER JOHAN OSSTYN
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€207,945
down €207,945 (-61.6%), from €337,533 to €129,588
mainly Current investments (-€300,000) and Other debts (-€61,495)
- Intangible fixed assets -€49,000
down €49,000 (-29.0%), from €169,151 to €120,151
- Receivables within one year -€7,935
down €7,935 (-61.4%), from €12,916 to €4,981
of which Other amounts receivable: -€7,935
- Reserves +€86,419
up €86,419 (+40.1%), from €215,337 to €301,756
- Other debts -€61,495
down €61,495 (-23.8%), from €257,869 to €196,374
- Accrued charges and deferred income +€18,616
new in 2025: €18,616
- Tax, wage and social debts -€8,422
down €8,422 (-16.9%), from €49,896 to €41,474
of which Taxes: -€8,531
- Financial charges +€18,596
up €18,596 (+897%), from €2,072 to €20,668
- Other operating charges +€11,570
up €11,570 (+1,244%), from €930 to €12,500
- Taxes -€8,516
down €8,516 (-17.3%), from €49,220 to €40,704
- Gross operating margin +€3,514
up €3,514 (+1.6%), from €217,713 to €221,227
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 | €529,921 | €565,046 | +€35,125 | +6.6% |
| Fixed assets | 21/28 | €176,025 | €126,545 | -€49,480 | -28.1% |
| Intangible fixed assets | 21 | €169,151 | €120,151 | -€49,000 | -29.0% |
| Tangible fixed assets | 22/27 | €6,874 | €6,394 | -€480 | -7.0% |
| Plant, machinery and equipment | 23 | €4,513 | €2,050 | -€2,462 | -54.6% |
| Furniture and vehicles | 24 | €2,361 | €4,344 | +€1,982 | +83.9% |
| Current assets | 29/58 | €353,896 | €438,501 | +€84,605 | +23.9% |
| Amounts receivable within one year | 40/41 | €12,916 | €4,981 | -€7,935 | -61.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,916 | €4,981 | -€7,935 | -61.4% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €337,533 | €129,588 | -€207,945 | -61.6% |
| Deferred charges and accrued income | 490/1 | €3,447 | €3,932 | +€485 | +14.1% |
| Total equity and liabilities | 10/49 | €529,921 | €565,046 | +€35,125 | +6.6% |
| Equity | 10/15 | €218,337 | €304,756 | +€86,419 | +39.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €215,337 | €301,756 | +€86,419 | +40.1% |
| Distributable reserves | 133 | €215,337 | €301,756 | +€86,419 | +40.1% |
| Amounts payable | 17/49 | €311,584 | €260,290 | -€51,294 | -16.5% |
| Amounts payable within one year | 42/48 | €311,584 | €241,674 | -€69,910 | -22.4% |
| Trade debts | 44 | €3,819 | €3,826 | +€7 | +0.2% |
| Suppliers | 440/4 | €3,819 | €3,826 | +€7 | +0.2% |
| Taxes, remuneration and social security | 45 | €49,896 | €41,474 | -€8,422 | -16.9% |
| Taxes | 450/3 | €49,220 | €40,689 | -€8,531 | -17.3% |
| Remuneration and social security | 454/9 | €676 | €785 | +€109 | +16.2% |
| Other amounts payable | 47/48 | €257,869 | €196,374 | -€61,495 | -23.8% |
| Accrued charges and deferred income | 492/3 | - | €18,616 | +€18,616 | |
| Remuneration, social security and pensions | 62 | €8,620 | €9,231 | +€611 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,054 | €51,924 | -€130 | -0.3% |
| Other operating charges | 640/8 | €930 | €12,500 | +€11,570 | +1,244% |
| Gross operating margin | 9900 | €217,713 | €221,227 | +€3,514 | +1.6% |
| Operating profit (loss) | 9901 | €156,109 | €147,572 | -€8,538 | -5.5% |
| Financial income | 75/76B | €0 | €219 | +€219 | |
| Recurring financial income | 75 | €0 | €219 | +€219 | |
| Financial charges | 65/66B | €2,072 | €20,668 | +€18,596 | +897% |
| Recurring financial charges | 65 | €2,072 | €20,668 | +€18,596 | +897% |
| Profit (loss) for the period before taxes | 9903 | €154,037 | €127,122 | -€26,915 | -17.5% |
| Income taxes | 67/77 | €49,220 | €40,704 | -€8,516 | -17.3% |
| Profit (loss) for the period | 9904 | €104,817 | €86,419 | -€18,399 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,817 | €86,419 | -€18,399 | -17.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.