DP OSTEO: 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.
DP OSTEO
Largest movements
- Cash +€28,465
up €28,465 (+47.1%), from €60,451 to €88,916
mainly Other debts (+€65,175) and Net result for the year (+€28,639)
- Receivables within one year +€4,062
up €4,062 (+54.7%), from €7,423 to €11,485
- Other debts +€65,175
new in 2025: €65,175
- Reserves -€36,536
down €36,536 (-52.8%), from €69,175 to €32,639
- Tax, wage and social debts +€2,380
up €2,380 (+164.1%), from €1,450 to €3,830
of which Remuneration and social security: +€2,150
- Trade debts +€1,101
up €1,101 (+36828.1%), from €3 to €1,104
- Gross operating margin +€7,074
up €7,074 (+22.5%), from €31,439 to €38,513
- Taxes +€1,532
up €1,532 (+24.7%), from €6,192 to €7,725
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 | €73,716 | €105,756 | +€32,040 | +43.5% |
| Fixed assets | 21/28 | €5,247 | €4,632 | -€615 | -11.7% |
| Tangible fixed assets | 22/27 | €5,247 | €4,632 | -€615 | -11.7% |
| Other tangible fixed assets | 26 | €5,247 | €4,632 | -€615 | -11.7% |
| Current assets | 29/58 | €68,469 | €101,124 | +€32,655 | +47.7% |
| Amounts receivable within one year | 40/41 | €7,423 | €11,485 | +€4,062 | +54.7% |
| Other amounts receivable | 41 | €7,423 | €11,485 | +€4,062 | +54.7% |
| Cash at bank and in hand | 54/58 | €60,451 | €88,916 | +€28,465 | +47.1% |
| Deferred charges and accrued income | 490/1 | €595 | €722 | +€127 | +21.4% |
| Total equity and liabilities | 10/49 | €73,716 | €105,756 | +€32,040 | +43.5% |
| Equity | 10/15 | €71,675 | €35,139 | -€36,536 | -51.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €69,175 | €32,639 | -€36,536 | -52.8% |
| Distributable reserves | 133 | €69,175 | €32,639 | -€36,536 | -52.8% |
| Amounts payable | 17/49 | €2,041 | €70,617 | +€68,576 | +3359.9% |
| Amounts payable within one year | 42/48 | €1,453 | €70,109 | +€68,656 | +4725.2% |
| Trade debts | 44 | €3 | €1,104 | +€1,101 | +36828.1% |
| Suppliers | 440/4 | €3 | €1,104 | +€1,101 | +36828.1% |
| Taxes, remuneration and social security | 45 | €1,450 | €3,830 | +€2,380 | +164.1% |
| Taxes | 450/3 | €1,450 | €1,680 | +€230 | +15.9% |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | - | €65,175 | +€65,175 | |
| Accrued charges and deferred income | 492/3 | €588 | €508 | -€80 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €615 | = | 0.0% |
| Other operating charges | 640/8 | €677 | €696 | +€19 | +2.8% |
| Gross operating margin | 9900 | €31,439 | €38,513 | +€7,074 | +22.5% |
| Operating profit (loss) | 9901 | €30,146 | €37,202 | +€7,055 | +23.4% |
| Financial income | 75/76B | €315 | €283 | -€32 | -10.0% |
| Recurring financial income | 75 | €315 | €283 | -€32 | -10.0% |
| Financial charges | 65/66B | €1,348 | €1,122 | -€226 | -16.8% |
| Recurring financial charges | 65 | €1,348 | €1,122 | -€226 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €29,113 | €36,363 | +€7,250 | +24.9% |
| Income taxes | 67/77 | €6,192 | €7,725 | +€1,532 | +24.7% |
| Profit (loss) for the period | 9904 | €22,921 | €28,639 | +€5,717 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,921 | €28,639 | +€5,717 | +24.9% |
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 5 October 2026 via checked.be.