Dr Van Osta David: 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 Van Osta David
Largest movements
- Intangible fixed assets -€13,000
down €13,000 (-12.5%), from €103,822 to €90,822
- Receivables within one year +€8,456
new in 2025: €8,456
- Tangible fixed assets -€4,657
down €4,657 (-47.9%), from €9,712 to €5,055
of which Furniture and vehicles: -€3,102
- Deferred charges and accrued income +€2,079
up €2,079 (+84.6%), from €2,456 to €4,536
- Other debts -€27,736
no longer reported in 2025 (was €27,736)
- Profit (loss) carried forward +€25,151
up €25,151 (+44.9%), from €56,042 to €81,193
- Debts after one year -€6,868
down €6,868 (-38.8%), from €17,688 to €10,819
- Trade debts +€1,443
up €1,443 (+33.5%), from €4,306 to €5,749
- Gross operating margin -€2,851
down €2,851 (-5.2%), from €54,849 to €51,998
- Taxes -€717
down €717 (-9.2%), from €7,809 to €7,092
- Financial charges +€613
up €613 (+69.7%), from €879 to €1,492
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.
Derived cash bridge
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 | €116,091 | €109,268 | -€6,822 | -5.9% |
| Fixed assets | 21/28 | €113,625 | €95,968 | -€17,657 | -15.5% |
| Intangible fixed assets | 21 | €103,822 | €90,822 | -€13,000 | -12.5% |
| Tangible fixed assets | 22/27 | €9,712 | €5,055 | -€4,657 | -47.9% |
| Plant, machinery and equipment | 23 | €1,205 | €367 | -€838 | -69.6% |
| Furniture and vehicles | 24 | €3,305 | €203 | -€3,102 | -93.9% |
| Other tangible fixed assets | 26 | €5,202 | €4,486 | -€716 | -13.8% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €2,466 | €13,300 | +€10,834 | +439% |
| Amounts receivable within one year | 40/41 | - | €8,456 | +€8,456 | |
| Other amounts receivable | 41 | - | €8,456 | +€8,456 | |
| Cash at bank and in hand | 54/58 | €10 | €309 | +€299 | +2,996% |
| Deferred charges and accrued income | 490/1 | €2,456 | €4,536 | +€2,079 | +84.6% |
| Total equity and liabilities | 10/49 | €116,091 | €109,268 | -€6,822 | -5.9% |
| Equity | 10/15 | €59,042 | €84,193 | +€25,151 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,042 | €81,193 | +€25,151 | +44.9% |
| Amounts payable | 17/49 | €57,049 | €25,075 | -€31,973 | -56.0% |
| Amounts payable after more than one year | 17 | €17,688 | €10,819 | -€6,868 | -38.8% |
| Financial debts | 170/4 | €17,688 | €10,819 | -€6,868 | -38.8% |
| Amounts payable within one year | 42/48 | €39,361 | €14,256 | -€25,105 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €6,605 | €6,868 | +€263 | +4.0% |
| Financial debts | 43 | €405 | €246 | -€159 | -39.2% |
| Credit institutions | 430/8 | €405 | €246 | -€159 | -39.2% |
| Trade debts | 44 | €4,306 | €5,749 | +€1,443 | +33.5% |
| Suppliers | 440/4 | €4,306 | €5,749 | +€1,443 | +33.5% |
| Taxes, remuneration and social security | 45 | €309 | €1,392 | +€1,083 | +351% |
| Taxes | 450/3 | €309 | €1,392 | +€1,083 | +351% |
| Other amounts payable | 47/48 | €27,736 | - | -€27,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,348 | €17,657 | +€308 | +1.8% |
| Other operating charges | 640/8 | €588 | €606 | +€18 | +3.1% |
| Gross operating margin | 9900 | €54,849 | €51,998 | -€2,851 | -5.2% |
| Operating profit (loss) | 9901 | €36,913 | €33,735 | -€3,178 | -8.6% |
| Financial charges | 65/66B | €879 | €1,492 | +€613 | +69.7% |
| Recurring financial charges | 65 | €879 | €1,492 | +€613 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €36,034 | €32,243 | -€3,791 | -10.5% |
| Income taxes | 67/77 | €7,809 | €7,092 | -€717 | -9.2% |
| Profit (loss) for the period | 9904 | €28,225 | €25,151 | -€3,074 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,225 | €25,151 | -€3,074 | -10.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.