Osté Link: 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.
Osté Link
Largest movements
- Cash +€43,925
up €43,925 (+194.1%), from €22,631 to €66,556
mainly Net result for the year (+€18,031) and Tax, wage and social debts (+€9,081)
- Deferred charges and accrued income -€8,983
down €8,983 (-44.5%), from €20,190 to €11,207
- Tangible fixed assets -€4,597
down €4,597 (-44.5%), from €10,342 to €5,744
of which Furniture and vehicles: -€3,031
- Profit (loss) carried forward +€18,031
up €18,031 (+64.9%), from €27,762 to €45,794
- Tax, wage and social debts +€9,081
up €9,081 (+68.9%), from €13,175 to €22,256
of which Taxes: +€5,481
- Other debts +€3,526
up €3,526 (+30.0%), from €11,763 to €15,289
- Gross operating margin -€12,637
down €12,637 (-30.2%), from €41,850 to €29,214
- Taxes -€4,390
down €4,390 (-44.2%), from €9,932 to €5,543
- Depreciation +€1,410
up €1,410 (+44.2%), from €3,187 to €4,597
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 | €53,812 | €84,158 | +€30,345 | +56.4% |
| Fixed assets | 21/28 | €10,992 | €6,394 | -€4,597 | -41.8% |
| Tangible fixed assets | 22/27 | €10,342 | €5,744 | -€4,597 | -44.5% |
| Plant, machinery and equipment | 23 | €3,386 | €1,820 | -€1,567 | -46.3% |
| Furniture and vehicles | 24 | €6,956 | €3,925 | -€3,031 | -43.6% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €42,821 | €77,764 | +€34,943 | +81.6% |
| Cash at bank and in hand | 54/58 | €22,631 | €66,556 | +€43,925 | +194.1% |
| Deferred charges and accrued income | 490/1 | €20,190 | €11,207 | -€8,983 | -44.5% |
| Total equity and liabilities | 10/49 | €53,812 | €84,158 | +€30,345 | +56.4% |
| Equity | 10/15 | €27,862 | €45,894 | +€18,031 | +64.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,762 | €45,794 | +€18,031 | +64.9% |
| Amounts payable | 17/49 | €25,950 | €38,264 | +€12,314 | +47.5% |
| Amounts payable within one year | 42/48 | €25,950 | €38,264 | +€12,314 | +47.5% |
| Trade debts | 44 | €1,012 | €719 | -€293 | -28.9% |
| Suppliers | 440/4 | €1,012 | €719 | -€293 | -28.9% |
| Taxes, remuneration and social security | 45 | €13,175 | €22,256 | +€9,081 | +68.9% |
| Taxes | 450/3 | €11,375 | €16,856 | +€5,481 | +48.2% |
| Remuneration and social security | 454/9 | €1,800 | €5,400 | +€3,600 | +200.0% |
| Other amounts payable | 47/48 | €11,763 | €15,289 | +€3,526 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €4,597 | +€1,410 | +44.2% |
| Other operating charges | 640/8 | €928 | €988 | +€61 | +6.5% |
| Gross operating margin | 9900 | €41,850 | €29,214 | -€12,637 | -30.2% |
| Operating profit (loss) | 9901 | €37,735 | €23,628 | -€14,107 | -37.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €41 | €55 | +€14 | +34.8% |
| Recurring financial charges | 65 | €41 | €55 | +€14 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €37,695 | €23,574 | -€14,121 | -37.5% |
| Income taxes | 67/77 | €9,932 | €5,543 | -€4,390 | -44.2% |
| Profit (loss) for the period | 9904 | €27,762 | €18,031 | -€9,731 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,762 | €18,031 | -€9,731 | -35.1% |
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 4 October 2026 via checked.be.