Ost Eduard: 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 Eduard
Largest movements
- Stocks and contracts -€6,270
no longer reported in 2025 (was €6,270)
- Accrued charges and deferred income -€3,660
no longer reported in 2025 (was €3,660)
- Trade debts -€1,709
down €1,709 (-96.2%), from €1,776 to €67
- Other operating charges +€1,110
up €1,110 (+114.5%), from €970 to €2,080
- Taxes -€395
down €395 (-62.8%), from €630 to €234
- Financial income -€67
down €67 (-2.0%), from €3,304 to €3,237
- Gross operating margin +€20
up €20 (+4.3%), from -€475 to -€455
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,743 | €133,446 | -€5,297 | -3.8% |
| Current assets | 29/58 | €138,743 | €133,446 | -€5,297 | -3.8% |
| Stocks and contracts in progress | 3 | €6,270 | - | -€6,270 | |
| Contracts in progress | 37 | €6,270 | - | -€6,270 | |
| Amounts receivable within one year | 40/41 | €132,472 | €133,446 | +€974 | +0.7% |
| Trade receivables | 40 | €249 | - | -€249 | |
| Other amounts receivable | 41 | €132,224 | €133,446 | +€1,223 | +0.9% |
| Total equity and liabilities | 10/49 | €138,743 | €133,446 | -€5,297 | -3.8% |
| Equity | 10/15 | €132,677 | €133,145 | +€468 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,085 | €114,553 | +€468 | +0.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €112,225 | €112,694 | +€468 | +0.4% |
| Amounts payable | 17/49 | €6,066 | €301 | -€5,765 | -95.0% |
| Amounts payable within one year | 42/48 | €2,406 | €301 | -€2,105 | -87.5% |
| Trade debts | 44 | €1,776 | €67 | -€1,709 | -96.2% |
| Suppliers | 440/4 | €1,776 | €67 | -€1,709 | -96.2% |
| Taxes, remuneration and social security | 45 | €630 | €234 | -€395 | -62.8% |
| Taxes | 450/3 | €630 | €234 | -€395 | -62.8% |
| Accrued charges and deferred income | 492/3 | €3,660 | - | -€3,660 | |
| Other operating charges | 640/8 | €970 | €2,080 | +€1,110 | +114.5% |
| Gross operating margin | 9900 | -€475 | -€455 | +€20 | +4.3% |
| Operating profit (loss) | 9901 | -€1,444 | -€2,534 | -€1,090 | -75.5% |
| Financial income | 75/76B | €3,304 | €3,237 | -€67 | -2.0% |
| Recurring financial income | 75 | €3,304 | €3,237 | -€67 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,859 | €703 | -€1,157 | -62.2% |
| Income taxes | 67/77 | €630 | €234 | -€395 | -62.8% |
| Profit (loss) for the period | 9904 | €1,230 | €468 | -€761 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,230 | €468 | -€761 | -61.9% |
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 7 October 2026 via checked.be.