OSTEA: 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.
What changed
OSTEA
NACE 82.300, Organisation of conventions and trade shows
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€165,248
2024 · €139,636+€25,612
Equity
€1.1m
2024 · €920,838+€133,611
Cash
€128,749
2024 · €120,480+€8,269
Balance sheet total
€1.1m
2024 · €986,445+€151,867
Largest movements
Assets
- Current investments +€140,030
up €140,030 (+23.3%), from €600,411 to €740,441
Equity and liabilities
- Reserves +€133,611
up €133,611 (+19.1%), from €699,268 to €832,879
of which Distributable reserves: +€133,611
- Tax, wage and social debts +€12,409
up €12,409 (+36.5%), from €34,021 to €46,430
Income statement
- Gross operating margin +€27,711
up €27,711 (+14.1%), from €196,920 to €224,631
- Taxes +€16,032
up €16,032 (+26.5%), from €60,527 to €76,559
- Financial income +€12,429
up €12,429 (+63.7%), from €19,510 to €31,939
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.
Result 2024
€139,636
Gross operating margin
+€27,711
Depreciation
+€443
Other operating charges
-€103
Financial income
+€12,429
Financial charges
+€1,164
Taxes
-€16,032
Result 2025
€165,248
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.
From operations
+€184,286
Investment
-€148,130
Financing
-€27,887
Cash 2024
€120,480
From operations (derived)
+€184,286
Net result for the year
+€165,248
Depreciation
+€12,091
Receivables within one year
-€10,086
Deferred charges and accrued income
+€2,527
Trade debts
+€1,840
Tax, wage and social debts
+€12,409
Other debts
+€257
Investment (derived)
-€148,130
Investment in fixed assets (net)
-€8,100
Current investments
-€140,030
Financing
-€27,887
Current portion of long-term debt
+€3,750
Contributions, distributions and other
-€31,637
Cash 2025
€128,749
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €986,445 | €1,138,312 | +€151,867 | +15.4% |
| Fixed assets | 21/28 | €139,224 | €135,233 | -€3,991 | -2.9% |
| Tangible fixed assets | 22/27 | €139,224 | €135,233 | -€3,991 | -2.9% |
| Land and buildings | 22 | €133,318 | €125,072 | -€8,246 | -6.2% |
| Furniture and vehicles | 24 | €5,906 | €10,161 | +€4,255 | +72.0% |
| Current assets | 29/58 | €847,221 | €1,003,079 | +€155,858 | +18.4% |
| Amounts receivable within one year | 40/41 | €72,665 | €82,751 | +€10,086 | +13.9% |
| Other amounts receivable | 41 | €72,665 | €82,751 | +€10,086 | +13.9% |
| Current investments | 50/53 | €600,411 | €740,441 | +€140,030 | +23.3% |
| Cash at bank and in hand | 54/58 | €120,480 | €128,749 | +€8,269 | +6.9% |
| Deferred charges and accrued income | 490/1 | €53,665 | €51,138 | -€2,527 | -4.7% |
| Total equity and liabilities | 10/49 | €986,445 | €1,138,312 | +€151,867 | +15.4% |
| Equity | 10/15 | €920,838 | €1,054,449 | +€133,611 | +14.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €699,268 | €832,879 | +€133,611 | +19.1% |
| Non-distributable reserves | 130/1 | €66,659 | €66,659 | = | 0.0% |
| Reserves not available under the articles | 1311 | €66,659 | €66,659 | = | 0.0% |
| Distributable reserves | 133 | €632,609 | €766,220 | +€133,611 | +21.1% |
| Profit (loss) carried forward | 14 | €202,978 | €202,978 | = | 0.0% |
| Amounts payable | 17/49 | €65,607 | €83,863 | +€18,256 | +27.8% |
| Amounts payable within one year | 42/48 | €65,607 | €83,863 | +€18,256 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,750 | +€3,750 | |
| Trade debts | 44 | €1,788 | €3,628 | +€1,840 | +102.9% |
| Suppliers | 440/4 | €1,788 | €3,628 | +€1,840 | +102.9% |
| Taxes, remuneration and social security | 45 | €34,021 | €46,430 | +€12,409 | +36.5% |
| Taxes | 450/3 | €34,021 | €46,430 | +€12,409 | +36.5% |
| Other amounts payable | 47/48 | €29,798 | €30,055 | +€257 | +0.9% |
| Non-recurring operating income | 76A | - | €1,900 | +€1,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,534 | €12,091 | -€443 | -3.5% |
| Other operating charges | 640/8 | €2,222 | €2,325 | +€103 | +4.6% |
| Gross operating margin | 9900 | €196,920 | €224,631 | +€27,711 | +14.1% |
| Operating profit (loss) | 9901 | €182,164 | €210,215 | +€28,051 | +15.4% |
| Financial income | 75/76B | €19,510 | €31,939 | +€12,429 | +63.7% |
| Recurring financial income | 75 | €19,510 | €31,939 | +€12,429 | +63.7% |
| Financial charges | 65/66B | €1,511 | €347 | -€1,164 | -77.0% |
| Recurring financial charges | 65 | €1,511 | €347 | -€1,164 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €200,163 | €241,807 | +€41,644 | +20.8% |
| Income taxes | 67/77 | €60,527 | €76,559 | +€16,032 | +26.5% |
| Profit (loss) for the period | 9904 | €139,636 | €165,248 | +€25,612 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €139,636 | €165,248 | +€25,612 | +18.3% |
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.