OSTE TN: 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.
OSTE TN
Largest movements
- Cash +€11,591
up €11,591 (+403.3%), from €2,874 to €14,464
mainly Net result for the year (+€10,257) and Tax, wage and social debts (+€4,594)
- Receivables within one year -€1,121
down €1,121 (-50.3%), from €2,227 to €1,106
of which Other amounts receivable: -€2,227
- Reserves +€10,000
new in 2025: €10,000
- Other debts -€5,000
down €5,000 (-99.7%), from €5,015 to €15
- Tax, wage and social debts +€4,594
up €4,594 (+10372.4%), from €44 to €4,638
- Trade debts +€618
up €618 (+21.4%), from €2,888 to €3,507
- Gross operating margin +€13,208
up €13,208 (+3244.0%), from €407 to €13,615
- Taxes +€2,815
up €2,815 (+6356.1%), from €44 to €2,859
- Financial charges +€1,324
up €1,324 (+2451.0%), from €54 to €1,378
- Financial income +€1,264
up €1,264, from €0 to €1,264
- Other operating charges +€253
up €253 (+192.0%), from €132 to €385
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 | €18,888 | €29,357 | +€10,469 | +55.4% |
| Current assets | 29/58 | €18,888 | €29,357 | +€10,469 | +55.4% |
| Stocks and contracts in progress | 3 | €13,787 | €13,787 | = | 0.0% |
| Stocks | 30/36 | €13,787 | €13,787 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,227 | €1,106 | -€1,121 | -50.3% |
| Trade receivables | 40 | €0 | €1,106 | +€1,106 | |
| Other amounts receivable | 41 | €2,227 | €0 | -€2,227 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,874 | €14,464 | +€11,591 | +403.3% |
| Total equity and liabilities | 10/49 | €18,888 | €29,357 | +€10,469 | +55.4% |
| Equity | 10/15 | €10,940 | €21,197 | +€10,257 | +93.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €5,940 | €6,197 | +€257 | +4.3% |
| Amounts payable | 17/49 | €7,948 | €8,160 | +€212 | +2.7% |
| Amounts payable within one year | 42/48 | €7,948 | €8,160 | +€212 | +2.7% |
| Trade debts | 44 | €2,888 | €3,507 | +€618 | +21.4% |
| Suppliers | 440/4 | €2,888 | €3,507 | +€618 | +21.4% |
| Taxes, remuneration and social security | 45 | €44 | €4,638 | +€4,594 | +10372.4% |
| Taxes | 450/3 | €44 | €4,638 | +€4,594 | +10372.4% |
| Other amounts payable | 47/48 | €5,015 | €15 | -€5,000 | -99.7% |
| Other operating charges | 640/8 | €132 | €385 | +€253 | +192.0% |
| Gross operating margin | 9900 | €407 | €13,615 | +€13,208 | +3244.0% |
| Operating profit (loss) | 9901 | €275 | €13,230 | +€12,955 | +4703.3% |
| Financial income | 75/76B | €0 | €1,264 | +€1,264 | |
| Recurring financial income | 75 | €0 | €1,264 | +€1,264 | |
| Financial charges | 65/66B | €54 | €1,378 | +€1,324 | +2451.0% |
| Recurring financial charges | 65 | €54 | €1,378 | +€1,324 | +2451.0% |
| Profit (loss) for the period before taxes | 9903 | €221 | €13,116 | +€12,895 | +5823.3% |
| Income taxes | 67/77 | €44 | €2,859 | +€2,815 | +6356.1% |
| Profit (loss) for the period | 9904 | €177 | €10,257 | +€10,080 | +5690.0% |
| Profit (loss) for the period to be appropriated | 9905 | €177 | €10,257 | +€10,080 | +5690.0% |
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 7 October 2026 via checked.be.