OSTABAT: 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.
OSTABAT
Largest movements
- Receivables within one year -€32,687
down €32,687 (-63.7%), from €51,349 to €18,662
of which Trade receivables: -€41,460
- Cash -€10,305
down €10,305 (-86.6%), from €11,894 to €1,590
mainly Net result for the year (-€30,561) and Tax, wage and social debts (-€16,437)
- Tangible fixed assets -€8,111
down €8,111 (-37.6%), from €21,581 to €13,470
of which Furniture and vehicles: -€5,977
- Profit (loss) carried forward -€30,561
down €30,561 (-74.5%), from €41,044 to €10,483
- Tax, wage and social debts -€16,437
down €16,437 (-96.2%), from €17,088 to €651
- Current portion of long-term debt -€5,508
no longer reported in 2025 (was €5,508)
- Other debts +€2,724
up €2,724 (+237.7%), from €1,146 to €3,870
- Trade debts -€1,321
down €1,321 (-88.8%), from €1,488 to €167
- Gross operating margin -€57,421
down €57,421, from €36,836 to -€20,585
- Taxes -€5,411
down €5,411 (-94.4%), from €5,732 to €321
- Depreciation -€3,727
down €3,727 (-31.5%), from €11,838 to €8,111
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 | €84,824 | €33,721 | -€51,103 | -60.2% |
| Fixed assets | 21/28 | €21,581 | €13,470 | -€8,111 | -37.6% |
| Tangible fixed assets | 22/27 | €21,581 | €13,470 | -€8,111 | -37.6% |
| Plant, machinery and equipment | 23 | €1,509 | €1,007 | -€502 | -33.3% |
| Furniture and vehicles | 24 | €6,859 | €882 | -€5,977 | -87.1% |
| Other tangible fixed assets | 26 | €13,213 | €11,581 | -€1,632 | -12.4% |
| Current assets | 29/58 | €63,244 | €20,252 | -€42,992 | -68.0% |
| Amounts receivable within one year | 40/41 | €51,349 | €18,662 | -€32,687 | -63.7% |
| Trade receivables | 40 | €46,943 | €5,483 | -€41,460 | -88.3% |
| Other amounts receivable | 41 | €4,406 | €13,179 | +€8,773 | +199.1% |
| Cash at bank and in hand | 54/58 | €11,894 | €1,590 | -€10,305 | -86.6% |
| Total equity and liabilities | 10/49 | €84,824 | €33,721 | -€51,103 | -60.2% |
| Equity | 10/15 | €59,594 | €29,033 | -€30,561 | -51.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,044 | €10,483 | -€30,561 | -74.5% |
| Amounts payable | 17/49 | €25,231 | €4,688 | -€20,543 | -81.4% |
| Amounts payable within one year | 42/48 | €25,231 | €4,688 | -€20,543 | -81.4% |
| Current portion of amounts payable after more than one year | 42 | €5,508 | - | -€5,508 | |
| Trade debts | 44 | €1,488 | €167 | -€1,321 | -88.8% |
| Suppliers | 440/4 | €1,488 | €167 | -€1,321 | -88.8% |
| Taxes, remuneration and social security | 45 | €17,088 | €651 | -€16,437 | -96.2% |
| Taxes | 450/3 | €17,088 | €651 | -€16,437 | -96.2% |
| Other amounts payable | 47/48 | €1,146 | €3,870 | +€2,724 | +237.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,838 | €8,111 | -€3,727 | -31.5% |
| Other operating charges | 640/8 | €1,020 | €1,220 | +€200 | +19.6% |
| Gross operating margin | 9900 | €36,836 | -€20,585 | -€57,421 | |
| Operating profit (loss) | 9901 | €23,977 | -€29,916 | -€53,894 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €432 | €323 | -€109 | -25.2% |
| Recurring financial charges | 65 | €432 | €323 | -€109 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €23,545 | -€30,240 | -€53,785 | |
| Income taxes | 67/77 | €5,732 | €321 | -€5,411 | -94.4% |
| Profit (loss) for the period | 9904 | €17,814 | -€30,561 | -€48,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,814 | -€30,561 | -€48,374 |
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 9 October 2026 via checked.be.