OST SERVICES: 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 SERVICES
Largest movements
- Cash -€35,054
down €35,054 (-44.4%), from €78,900 to €43,845
mainly Trade debts (-€38,814) and Tax, wage and social debts (-€640)
- Receivables within one year -€1,464
down €1,464 (-5.2%), from €28,411 to €26,947
of which Trade receivables: -€7,461
- Trade debts -€38,814
down €38,814 (-48.9%), from €79,435 to €40,621
- Profit (loss) carried forward +€2,585
up €2,585 (+14.8%), from €17,462 to €20,048
- Gross operating margin -€7,682
down €7,682 (-50.7%), from €15,151 to €7,468
- Staff costs -€5,503
no longer reported in 2025 (was €5,503)
- Other operating charges +€831
up €831 (+53.6%), from €1,551 to €2,382
- Depreciation +€175
up €175 (+100.0%), from €175 to €350
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 | €108,886 | €72,018 | -€36,868 | -33.9% |
| Fixed assets | 21/28 | €1,575 | €1,225 | -€350 | -22.2% |
| Tangible fixed assets | 22/27 | €1,575 | €1,225 | -€350 | -22.2% |
| Plant, machinery and equipment | 23 | €1,575 | €1,225 | -€350 | -22.2% |
| Current assets | 29/58 | €107,311 | €70,793 | -€36,518 | -34.0% |
| Amounts receivable within one year | 40/41 | €28,411 | €26,947 | -€1,464 | -5.2% |
| Trade receivables | 40 | €26,824 | €19,363 | -€7,461 | -27.8% |
| Other amounts receivable | 41 | €1,587 | €7,584 | +€5,997 | +377.8% |
| Cash at bank and in hand | 54/58 | €78,900 | €43,845 | -€35,054 | -44.4% |
| Total equity and liabilities | 10/49 | €108,886 | €72,018 | -€36,868 | -33.9% |
| Equity | 10/15 | €27,462 | €30,048 | +€2,585 | +9.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,462 | €20,048 | +€2,585 | +14.8% |
| Amounts payable | 17/49 | €81,424 | €41,970 | -€39,454 | -48.5% |
| Amounts payable within one year | 42/48 | €81,424 | €41,970 | -€39,454 | -48.5% |
| Trade debts | 44 | €79,435 | €40,621 | -€38,814 | -48.9% |
| Suppliers | 440/4 | €79,435 | €40,621 | -€38,814 | -48.9% |
| Taxes, remuneration and social security | 45 | €1,989 | €1,349 | -€640 | -32.2% |
| Taxes | 450/3 | €1,989 | €1,349 | -€640 | -32.2% |
| Remuneration, social security and pensions | 62 | €5,503 | - | -€5,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €350 | +€175 | +100.0% |
| Other operating charges | 640/8 | €1,551 | €2,382 | +€831 | +53.6% |
| Gross operating margin | 9900 | €15,151 | €7,468 | -€7,682 | -50.7% |
| Operating profit (loss) | 9901 | €7,922 | €4,736 | -€3,186 | -40.2% |
| Financial income | 75/76B | €1 | €8 | +€7 | +1331.5% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +1331.5% |
| Financial charges | 65/66B | €775 | €787 | +€12 | +1.5% |
| Recurring financial charges | 65 | €775 | €787 | +€12 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,147 | €3,957 | -€3,190 | -44.6% |
| Income taxes | 67/77 | €1,489 | €1,371 | -€118 | -7.9% |
| Profit (loss) for the period | 9904 | €5,658 | €2,585 | -€3,072 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,658 | €2,585 | -€3,072 | -54.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.