OST CONSULTING: 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 CONSULTING
Largest movements
- Cash +€72,490
up €72,490 (+416.2%), from €17,416 to €89,906
mainly Net result for the year (+€73,594) and Depreciation (+€10,945)
- Intangible fixed assets +€6,530
up €6,530 (+44.0%), from €14,855 to €21,384
- Tangible fixed assets +€2,441
up €2,441 (+91.3%), from €2,675 to €5,115
- Reserves +€73,594
up €73,594 (+193.7%), from €38,000 to €111,594
- Tax, wage and social debts +€8,306
up €8,306 (+113.5%), from €7,316 to €15,622
- Debts after one year -€4,182
down €4,182 (-48.8%), from €8,563 to €4,381
- Other debts +€4,171
up €4,171 (+49.1%), from €8,496 to €12,666
- Gross operating margin +€80,901
up €80,901 (+285.8%), from €28,311 to €109,212
- Taxes +€17,410
up €17,410 (+374.5%), from €4,649 to €22,059
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 | €73,200 | €155,102 | +€81,902 | +111.9% |
| Fixed assets | 21/28 | €37,529 | €46,500 | +€8,970 | +23.9% |
| Intangible fixed assets | 21 | €14,855 | €21,384 | +€6,530 | +44.0% |
| Tangible fixed assets | 22/27 | €2,675 | €5,115 | +€2,441 | +91.3% |
| Furniture and vehicles | 24 | €2,675 | €5,115 | +€2,441 | +91.3% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €35,671 | €108,603 | +€72,932 | +204.5% |
| Amounts receivable within one year | 40/41 | €14,829 | €13,947 | -€882 | -5.9% |
| Trade receivables | 40 | €11,215 | €13,096 | +€1,882 | +16.8% |
| Other amounts receivable | 41 | €3,614 | €851 | -€2,763 | -76.5% |
| Cash at bank and in hand | 54/58 | €17,416 | €89,906 | +€72,490 | +416.2% |
| Deferred charges and accrued income | 490/1 | €3,426 | €4,750 | +€1,324 | +38.7% |
| Total equity and liabilities | 10/49 | €73,200 | €155,102 | +€81,902 | +111.9% |
| Equity | 10/15 | €41,000 | €114,594 | +€73,594 | +179.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €111,594 | +€73,594 | +193.7% |
| Distributable reserves | 133 | €38,000 | €111,594 | +€73,594 | +193.7% |
| Amounts payable | 17/49 | €32,200 | €40,508 | +€8,308 | +25.8% |
| Amounts payable after more than one year | 17 | €8,563 | €4,381 | -€4,182 | -48.8% |
| Financial debts | 170/4 | €8,563 | €4,381 | -€4,182 | -48.8% |
| Amounts payable within one year | 42/48 | €23,637 | €36,127 | +€12,490 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €3,991 | €4,182 | +€190 | +4.8% |
| Trade debts | 44 | €3,834 | €3,657 | -€177 | -4.6% |
| Suppliers | 440/4 | €3,834 | €3,657 | -€177 | -4.6% |
| Taxes, remuneration and social security | 45 | €7,316 | €15,622 | +€8,306 | +113.5% |
| Taxes | 450/3 | €7,316 | €15,622 | +€8,306 | +113.5% |
| Other amounts payable | 47/48 | €8,496 | €12,666 | +€4,171 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,920 | €10,945 | +€1,025 | +10.3% |
| Other operating charges | 640/8 | €1,847 | €1,095 | -€752 | -40.7% |
| Gross operating margin | 9900 | €28,311 | €109,212 | +€80,901 | +285.8% |
| Operating profit (loss) | 9901 | €16,544 | €97,172 | +€80,628 | +487.4% |
| Financial income | 75/76B | €152 | €82 | -€70 | -45.8% |
| Recurring financial income | 75 | €152 | €82 | -€70 | -45.8% |
| Financial charges | 65/66B | €2,052 | €1,601 | -€451 | -22.0% |
| Recurring financial charges | 65 | €2,052 | €1,601 | -€451 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €14,644 | €95,653 | +€81,009 | +553.2% |
| Income taxes | 67/77 | €4,649 | €22,059 | +€17,410 | +374.5% |
| Profit (loss) for the period | 9904 | €9,995 | €73,594 | +€63,599 | +636.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,995 | €73,594 | +€63,599 | +636.3% |
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 11 October 2026 via checked.be.