OST CONCEPT TOITURE: 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.
OST CONCEPT TOITURE
Largest movements
- Receivables within one year -€32,470
down €32,470 (-27.5%), from €117,911 to €85,441
of which Trade receivables: -€41,943
- Cash -€20,540
down €20,540 (-74.0%), from €27,741 to €7,201
mainly Trade debts (-€105,308) and Investment in fixed assets (net) (-€11,004)
- Tangible fixed assets +€5,355
up €5,355 (+70.4%), from €7,607 to €12,962
of which Furniture and vehicles: +€6,837
- Trade debts -€105,308
down €105,308 (-97.1%), from €108,466 to €3,158
- Profit (loss) carried forward +€47,542
up €47,542 (+164%), from €28,963 to €76,505
- Tax, wage and social debts +€5,772
up €5,772 (+58.7%), from €9,830 to €15,603
- Contributions +€4,000
up €4,000 (+66.7%), from €6,000 to €10,000
- Turnover +€288,094
up €288,094 (+28.0%), from €1.0m to €1.3m
- Purchases and services +€260,351
up €260,351 (+26.4%), from €985,903 to €1.2m
- Gross operating margin +€35,948
up €35,948 (+81.2%), from €44,293 to €80,240
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 | €153,260 | €105,604 | -€47,655 | -31.1% |
| Fixed assets | 21/28 | €7,607 | €12,962 | +€5,355 | +70.4% |
| Tangible fixed assets | 22/27 | €7,607 | €12,962 | +€5,355 | +70.4% |
| Plant, machinery and equipment | 23 | €3,743 | €2,261 | -€1,482 | -39.6% |
| Furniture and vehicles | 24 | €3,864 | €10,701 | +€6,837 | +177% |
| Current assets | 29/58 | €145,653 | €92,642 | -€53,011 | -36.4% |
| Amounts receivable within one year | 40/41 | €117,911 | €85,441 | -€32,470 | -27.5% |
| Trade receivables | 40 | €115,804 | €73,861 | -€41,943 | -36.2% |
| Other amounts receivable | 41 | €2,108 | €11,580 | +€9,473 | +449% |
| Cash at bank and in hand | 54/58 | €27,741 | €7,201 | -€20,540 | -74.0% |
| Total equity and liabilities | 10/49 | €153,260 | €105,604 | -€47,655 | -31.1% |
| Equity | 10/15 | €34,963 | €86,505 | +€51,542 | +147% |
| Contributions | 10/11 | €6,000 | €10,000 | +€4,000 | +66.7% |
| Profit (loss) carried forward | 14 | €28,963 | €76,505 | +€47,542 | +164% |
| Amounts payable | 17/49 | €118,296 | €19,099 | -€99,197 | -83.9% |
| Amounts payable within one year | 42/48 | €118,296 | €19,099 | -€99,197 | -83.9% |
| Trade debts | 44 | €108,466 | €3,158 | -€105,308 | -97.1% |
| Suppliers | 440/4 | €108,466 | €3,158 | -€105,308 | -97.1% |
| Taxes, remuneration and social security | 45 | €9,830 | €15,603 | +€5,772 | +58.7% |
| Taxes | 450/3 | €9,830 | €15,603 | +€5,772 | +58.7% |
| Other amounts payable | 47/48 | - | €339 | +€339 | |
| Turnover | 70 | €1,030,191 | €1,318,285 | +€288,094 | +28.0% |
| Non-recurring operating income | 76A | €5 | - | -€5 | |
| Goods, raw materials, services and sundry goods | 60/61 | €985,903 | €1,246,254 | +€260,351 | +26.4% |
| Remuneration, social security and pensions | 62 | €3,907 | €4,803 | +€895 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €5,649 | +€4,364 | +340% |
| Other operating charges | 640/8 | €185 | €5,981 | +€5,797 | +3,139% |
| Gross operating margin | 9900 | €44,293 | €80,240 | +€35,948 | +81.2% |
| Operating profit (loss) | 9901 | €38,916 | €63,807 | +€24,891 | +64.0% |
| Financial income | 75/76B | €0 | €93 | +€93 | +92,830% |
| Recurring financial income | 75 | €0 | €93 | +€93 | +92,830% |
| Financial charges | 65/66B | €123 | €756 | +€634 | +517% |
| Recurring financial charges | 65 | €123 | €756 | +€634 | +517% |
| Profit (loss) for the period before taxes | 9903 | €38,794 | €63,144 | +€24,350 | +62.8% |
| Income taxes | 67/77 | €9,830 | €15,603 | +€5,772 | +58.7% |
| Profit (loss) for the period | 9904 | €28,963 | €47,542 | +€18,578 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,963 | €47,542 | +€18,578 | +64.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.