OST RKN: 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 RKN
Largest movements
- Tangible fixed assets -€2,068
down €2,068 (-43.7%), from €4,728 to €2,660
- Cash +€440
up €440 (+6.9%), from €6,424 to €6,864
mainly Other debts (+€33,000) and Depreciation (+€2,068)
- Other debts +€33,000
new in 2025: €33,000
- Reserves -€31,507
down €31,507 (-98.8%), from €31,897 to €389
- Tax, wage and social debts -€3,568
down €3,568 (-83.5%), from €4,274 to €706
- Trade debts +€702
up €702 (+59.3%), from €1,184 to €1,886
- Gross operating margin -€41,132
down €41,132, from €24,972 to -€16,160
- Financial income +€20,700
up €20,700 (+10,349,900%), from €0 to €20,700
- Taxes -€3,883
down €3,883 (-86.1%), from €4,508 to €625
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 | €40,355 | €38,981 | -€1,374 | -3.4% |
| Fixed assets | 21/28 | €4,728 | €2,660 | -€2,068 | -43.7% |
| Tangible fixed assets | 22/27 | €4,728 | €2,660 | -€2,068 | -43.7% |
| Plant, machinery and equipment | 23 | €4,728 | €2,660 | -€2,068 | -43.7% |
| Current assets | 29/58 | €35,627 | €36,321 | +€694 | +1.9% |
| Amounts receivable within one year | 40/41 | €9,203 | €9,457 | +€254 | +2.8% |
| Trade receivables | 40 | €2,367 | €121 | -€2,246 | -94.9% |
| Other amounts receivable | 41 | €6,836 | €9,336 | +€2,500 | +36.6% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,424 | €6,864 | +€440 | +6.9% |
| Total equity and liabilities | 10/49 | €40,355 | €38,981 | -€1,374 | -3.4% |
| Equity | 10/15 | €34,897 | €3,389 | -€31,507 | -90.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,897 | €389 | -€31,507 | -98.8% |
| Distributable reserves | 133 | €31,897 | €389 | -€31,507 | -98.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,458 | €35,592 | +€30,134 | +552% |
| Amounts payable within one year | 42/48 | €5,458 | €35,592 | +€30,134 | +552% |
| Trade debts | 44 | €1,184 | €1,886 | +€702 | +59.3% |
| Suppliers | 440/4 | €1,184 | €1,886 | +€702 | +59.3% |
| Taxes, remuneration and social security | 45 | €4,274 | €706 | -€3,568 | -83.5% |
| Taxes | 450/3 | €4,274 | €706 | -€3,568 | -83.5% |
| Other amounts payable | 47/48 | - | €33,000 | +€33,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €2,068 | -€80 | -3.7% |
| Other operating charges | 640/8 | €279 | €314 | +€35 | +12.5% |
| Gross operating margin | 9900 | €24,972 | -€16,160 | -€41,132 | |
| Operating profit (loss) | 9901 | €22,545 | -€18,542 | -€41,087 | |
| Financial income | 75/76B | €0 | €20,700 | +€20,700 | +10,349,900% |
| Recurring financial income | 75 | €0 | €20,700 | +€20,700 | +10,349,900% |
| Financial charges | 65/66B | €263 | €40 | -€223 | -84.6% |
| Recurring financial charges | 65 | €263 | €40 | -€223 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €22,282 | €2,118 | -€20,164 | -90.5% |
| Income taxes | 67/77 | €4,508 | €625 | -€3,883 | -86.1% |
| Profit (loss) for the period | 9904 | €17,774 | €1,493 | -€16,281 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,774 | €1,493 | -€16,281 | -91.6% |
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 21 October 2026 via checked.be.