OST DEVELOPMENT SOLUTIONS: 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.
OST DEVELOPMENT SOLUTIONS
Largest movements
- Cash -€6,965
no longer reported in 2025 (was €6,965)
mainly Tax, wage and social debts (-€7,838) and Receivables within one year (-€6,720)
- Receivables within one year +€6,720
up €6,720 (+13.3%), from €50,674 to €57,394
of which Trade receivables: +€4,700
- Financial fixed assets +€1,650
new in 2025: €1,650
- Tangible fixed assets -€902
down €902 (-41.5%), from €2,175 to €1,273
- Reserves +€16,500
up €16,500 (+165.0%), from €10,000 to €26,500
- Tax, wage and social debts -€7,838
down €7,838 (-40.2%), from €19,477 to €11,639
of which Taxes: -€7,353
- Current portion of long-term debt -€4,658
down €4,658 (-45.5%), from €10,238 to €5,580
- Debts after one year -€4,312
no longer reported in 2025 (was €4,312)
- Financial charges -€2,540
down €2,540 (-75.6%), from €3,360 to €820
- Gross operating margin -€2,262
down €2,262 (-7.6%), from €29,654 to €27,392
- Other operating charges -€1,425
down €1,425 (-66.3%), from €2,151 to €726
- Taxes +€1,076
up €1,076 (+13.1%), from €8,239 to €9,315
- Financial income +€590
up €590 (+87.2%), from €677 to €1,267
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 | €59,814 | €60,416 | +€602 | +1.0% |
| Fixed assets | 21/28 | €2,175 | €2,923 | +€748 | +34.4% |
| Tangible fixed assets | 22/27 | €2,175 | €1,273 | -€902 | -41.5% |
| Furniture and vehicles | 24 | €2,175 | €1,273 | -€902 | -41.5% |
| Financial fixed assets | 28 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €57,640 | €57,493 | -€147 | -0.3% |
| Amounts receivable within one year | 40/41 | €50,674 | €57,394 | +€6,720 | +13.3% |
| Trade receivables | 40 | €26,900 | €31,600 | +€4,700 | +17.5% |
| Other amounts receivable | 41 | €23,774 | €25,794 | +€2,020 | +8.5% |
| Cash at bank and in hand | 54/58 | €6,965 | - | -€6,965 | |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €59,814 | €60,416 | +€602 | +1.0% |
| Equity | 10/15 | €22,345 | €39,284 | +€16,938 | +75.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €26,500 | +€16,500 | +165.0% |
| Distributable reserves | 133 | €10,000 | €26,500 | +€16,500 | +165.0% |
| Profit (loss) carried forward | 14 | €7,345 | €7,784 | +€438 | +6.0% |
| Amounts payable | 17/49 | €37,469 | €21,132 | -€16,337 | -43.6% |
| Amounts payable after more than one year | 17 | €4,312 | - | -€4,312 | |
| Financial debts | 170/4 | €4,312 | - | -€4,312 | |
| Amounts payable within one year | 42/48 | €32,713 | €20,832 | -€11,881 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €10,238 | €5,580 | -€4,658 | -45.5% |
| Financial debts | 43 | - | €291 | +€291 | |
| Credit institutions | 430/8 | - | €291 | +€291 | |
| Trade debts | 44 | €2,998 | €3,322 | +€324 | +10.8% |
| Suppliers | 440/4 | €2,998 | €3,322 | +€324 | +10.8% |
| Taxes, remuneration and social security | 45 | €19,477 | €11,639 | -€7,838 | -40.2% |
| Taxes | 450/3 | €18,993 | €11,639 | -€7,353 | -38.7% |
| Remuneration and social security | 454/9 | €484 | - | -€484 | |
| Accrued charges and deferred income | 492/3 | €444 | €300 | -€144 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €861 | +€246 | +40.0% |
| Other operating charges | 640/8 | €2,151 | €726 | -€1,425 | -66.3% |
| Gross operating margin | 9900 | €29,654 | €27,392 | -€2,262 | -7.6% |
| Operating profit (loss) | 9901 | €26,889 | €25,805 | -€1,083 | -4.0% |
| Financial income | 75/76B | €677 | €1,267 | +€590 | +87.2% |
| Recurring financial income | 75 | €677 | €1,267 | +€590 | +87.2% |
| Financial charges | 65/66B | €3,360 | €820 | -€2,540 | -75.6% |
| Recurring financial charges | 65 | €3,360 | €820 | -€2,540 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €24,206 | €26,253 | +€2,047 | +8.5% |
| Income taxes | 67/77 | €8,239 | €9,315 | +€1,076 | +13.1% |
| Profit (loss) for the period | 9904 | €15,967 | €16,938 | +€971 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,967 | €16,938 | +€971 | +6.1% |
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 3 October 2026 via checked.be.