OST OFFICE: 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 OFFICE
Largest movements
- Tangible fixed assets -€179,877
down €179,877 (-36.3%), from €495,492 to €315,615
of which Land and buildings: -€252,846
- Receivables within one year +€19,346
up €19,346 (+14.6%), from €132,748 to €152,094
of which Trade receivables: +€18,853
- Cash -€12,696
down €12,696 (-8.8%), from €144,176 to €131,480
mainly Net result for the year (-€140,707) and Other debts (-€43,906)
- Reserves -€140,707
down €140,707 (-70.8%), from €198,820 to €58,113
of which Distributable reserves: -€140,707
- Other debts -€43,906
down €43,906 (-100.0%), from €43,906 to €0
- Trade debts +€35,837
up €35,837 (+23.5%), from €152,717 to €188,554
- Debts after one year -€22,275
down €22,275 (-6.3%), from €356,287 to €334,013
- Taxes -€17,473
down €17,473 (-100.0%), from €17,473 to €0
- Gross operating margin +€15,495
up €15,495 (+11.7%), from €132,142 to €147,637
- Depreciation -€8,006
down €8,006 (-29.7%), from €26,940 to €18,935
- Financial charges -€1,941
down €1,941 (-10.5%), from €18,405 to €16,463
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 | €809,572 | €639,577 | -€169,995 | -21.0% |
| Fixed assets | 21/28 | €495,492 | €315,615 | -€179,877 | -36.3% |
| Tangible fixed assets | 22/27 | €495,492 | €315,615 | -€179,877 | -36.3% |
| Land and buildings | 22 | €468,473 | €215,627 | -€252,846 | -54.0% |
| Plant, machinery and equipment | 23 | €3,066 | €6,639 | +€3,573 | +116.5% |
| Furniture and vehicles | 24 | €23,953 | €17,375 | -€6,579 | -27.5% |
| Assets under construction and advance payments | 27 | - | €75,974 | +€75,974 | |
| Current assets | 29/58 | €314,080 | €323,962 | +€9,882 | +3.1% |
| Stocks and contracts in progress | 3 | €37,156 | €40,388 | +€3,232 | +8.7% |
| Stocks | 30/36 | €37,156 | €40,388 | +€3,232 | +8.7% |
| Amounts receivable within one year | 40/41 | €132,748 | €152,094 | +€19,346 | +14.6% |
| Trade receivables | 40 | €132,748 | €151,600 | +€18,853 | +14.2% |
| Other amounts receivable | 41 | €0 | €493 | +€493 | |
| Cash at bank and in hand | 54/58 | €144,176 | €131,480 | -€12,696 | -8.8% |
| Total equity and liabilities | 10/49 | €809,572 | €639,577 | -€169,995 | -21.0% |
| Equity | 10/15 | €217,412 | €76,705 | -€140,707 | -64.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €198,820 | €58,113 | -€140,707 | -70.8% |
| 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 | €196,961 | €56,254 | -€140,707 | -71.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €592,160 | €562,872 | -€29,288 | -4.9% |
| Amounts payable after more than one year | 17 | €356,287 | €334,013 | -€22,275 | -6.3% |
| Financial debts | 170/4 | €356,287 | €334,013 | -€22,275 | -6.3% |
| Amounts payable within one year | 42/48 | €235,873 | €228,154 | -€7,719 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €29,835 | €22,275 | -€7,560 | -25.3% |
| Trade debts | 44 | €152,717 | €188,554 | +€35,837 | +23.5% |
| Suppliers | 440/4 | €152,717 | €188,554 | +€35,837 | +23.5% |
| Taxes, remuneration and social security | 45 | €9,416 | €17,326 | +€7,910 | +84.0% |
| Taxes | 450/3 | €9,416 | €17,326 | +€7,910 | +84.0% |
| Other amounts payable | 47/48 | €43,906 | €0 | -€43,906 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €705 | +€705 | |
| Non-recurring operating income | 76A | €1,494 | €1,559 | +€65 | +4.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,940 | €18,935 | -€8,006 | -29.7% |
| Other operating charges | 640/8 | €2,616 | €2,638 | +€22 | +0.9% |
| Non-recurring operating charges | 66A | - | €252,000 | +€252,000 | |
| Gross operating margin | 9900 | €132,142 | €147,637 | +€15,495 | +11.7% |
| Operating profit (loss) | 9901 | €102,585 | -€125,937 | -€228,522 | |
| Financial income | 75/76B | €254 | €1,693 | +€1,438 | +565.3% |
| Recurring financial income | 75 | €254 | €1,693 | +€1,438 | +565.3% |
| Financial charges | 65/66B | €18,405 | €16,463 | -€1,941 | -10.5% |
| Recurring financial charges | 65 | €18,405 | €16,463 | -€1,941 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €84,435 | -€140,707 | -€225,142 | |
| Income taxes | 67/77 | €17,473 | €0 | -€17,473 | -100.0% |
| Profit (loss) for the period | 9904 | €66,962 | -€140,707 | -€207,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,962 | -€140,707 | -€207,669 |
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 5 October 2026 via checked.be.