DR-OSTEOLASNE: what changed
Two financial 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.
DR-OSTEOLASNE
Largest movements
- Tangible fixed assets -€2,413
down €2,413 (-37.3%), from €6,465 to €4,052
- Receivables within one year +€950
new in 2025: €950
- Deferred charges and accrued income -€620
down €620 (-48.8%), from €1,270 to €650
- Debts after one year -€3,191
down €3,191 (-22.1%), from €14,427 to €11,236
- Trade debts +€541
up €541 (+59.9%), from €903 to €1,444
- Profit (loss) carried forward +€527
up €527 (+59.9%), from €880 to €1,408
- Other operating charges +€1,564
up €1,564 (+267.6%), from €584 to €2,148
- Depreciation -€803
down €803 (-25.0%), from €3,216 to €2,413
- Gross operating margin +€475
up €475 (+9.6%), from €4,964 to €5,439
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 | €16,465 | €14,385 | -€2,080 | -12.6% |
| Fixed assets | 21/28 | €6,465 | €4,052 | -€2,413 | -37.3% |
| Tangible fixed assets | 22/27 | €6,465 | €4,052 | -€2,413 | -37.3% |
| Plant, machinery and equipment | 23 | €143 | - | -€143 | |
| Furniture and vehicles | 24 | €1,180 | €51 | -€1,128 | -95.7% |
| Other tangible fixed assets | 26 | €5,142 | €4,001 | -€1,141 | -22.2% |
| Current assets | 29/58 | €10,000 | €10,333 | +€333 | +3.3% |
| Amounts receivable within one year | 40/41 | - | €950 | +€950 | |
| Trade receivables | 40 | - | €950 | +€950 | |
| Cash at bank and in hand | 54/58 | €8,730 | €8,733 | +€3 | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,270 | €650 | -€620 | -48.8% |
| Total equity and liabilities | 10/49 | €16,465 | €14,385 | -€2,080 | -12.6% |
| Equity | 10/15 | €980 | €1,508 | +€527 | +53.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €880 | €1,408 | +€527 | +59.9% |
| Amounts payable | 17/49 | €15,485 | €12,877 | -€2,607 | -16.8% |
| Amounts payable after more than one year | 17 | €14,427 | €11,236 | -€3,191 | -22.1% |
| Financial debts | 170/4 | €14,427 | €11,236 | -€3,191 | -22.1% |
| Amounts payable within one year | 42/48 | €1,058 | €1,642 | +€584 | +55.2% |
| Trade debts | 44 | €903 | €1,444 | +€541 | +59.9% |
| Suppliers | 440/4 | €903 | €1,444 | +€541 | +59.9% |
| Taxes, remuneration and social security | 45 | €154 | €197 | +€43 | +28.0% |
| Taxes | 450/3 | €154 | €197 | +€43 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,216 | €2,413 | -€803 | -25.0% |
| Other operating charges | 640/8 | €584 | €2,148 | +€1,564 | +267.6% |
| Gross operating margin | 9900 | €4,964 | €5,439 | +€475 | +9.6% |
| Operating profit (loss) | 9901 | €1,163 | €877 | -€286 | -24.6% |
| Financial charges | 65/66B | €128 | €153 | +€24 | +18.8% |
| Recurring financial charges | 65 | €128 | €153 | +€24 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €1,035 | €725 | -€310 | -30.0% |
| Income taxes | 67/77 | €154 | €197 | +€43 | +28.0% |
| Profit (loss) for the period | 9904 | €880 | €527 | -€353 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €880 | €527 | -€353 | -40.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.