OSTEBA: 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.
OSTEBA
Largest movements
- Tangible fixed assets -€20,250
down €20,250 (-12.5%), from €161,933 to €141,683
of which Furniture and vehicles: -€10,173
- Cash +€15,771
up €15,771 (+154%), from €10,245 to €26,016
mainly Other debts (+€43,885) and Depreciation (+€28,093)
- Deferred charges and accrued income +€6,824
up €6,824 (+275%), from €2,480 to €9,304
- Receivables within one year -€5,841
down €5,841 (-48.3%), from €12,082 to €6,240
of which Other amounts receivable: -€6,842
- Other debts +€43,885
up €43,885, from €0 to €43,885
- Reserves -€21,437
down €21,437 (-33.5%), from €63,987 to €42,550
- Debts after one year -€17,940
down €17,940 (-52.3%), from €34,320 to €16,380
- Current portion of long-term debt -€9,869
down €9,869 (-33.6%), from €29,412 to €19,543
- Tax, wage and social debts +€2,642
up €2,642 (+153%), from €1,725 to €4,367
of which Taxes: +€2,642
- Gross operating margin +€4,438
up €4,438 (+8.0%), from €55,487 to €59,924
- Depreciation +€2,161
up €2,161 (+8.3%), from €25,932 to €28,093
- Taxes +€1,655
up €1,655 (+23.5%), from €7,053 to €8,707
- Financial charges -€656
down €656 (-31.7%), from €2,069 to €1,413
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.
Derived cash bridge
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 | €186,740 | €183,243 | -€3,496 | -1.9% |
| Fixed assets | 21/28 | €161,933 | €141,683 | -€20,250 | -12.5% |
| Tangible fixed assets | 22/27 | €161,933 | €141,683 | -€20,250 | -12.5% |
| Plant, machinery and equipment | 23 | €135,784 | €125,707 | -€10,077 | -7.4% |
| Furniture and vehicles | 24 | €26,149 | €15,976 | -€10,173 | -38.9% |
| Current assets | 29/58 | €24,807 | €41,561 | +€16,754 | +67.5% |
| Amounts receivable within one year | 40/41 | €12,082 | €6,240 | -€5,841 | -48.3% |
| Trade receivables | 40 | - | €1,001 | +€1,001 | |
| Other amounts receivable | 41 | €12,082 | €5,240 | -€6,842 | -56.6% |
| Cash at bank and in hand | 54/58 | €10,245 | €26,016 | +€15,771 | +154% |
| Deferred charges and accrued income | 490/1 | €2,480 | €9,304 | +€6,824 | +275% |
| Total equity and liabilities | 10/49 | €186,740 | €183,243 | -€3,496 | -1.9% |
| Equity | 10/15 | €120,506 | €99,069 | -€21,437 | -17.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €63,987 | €42,550 | -€21,437 | -33.5% |
| Distributable reserves | 133 | €63,987 | €42,550 | -€21,437 | -33.5% |
| Profit (loss) carried forward | 14 | €42,259 | €42,259 | = | 0.0% |
| Amounts payable | 17/49 | €66,234 | €84,175 | +€17,940 | +27.1% |
| Amounts payable after more than one year | 17 | €34,320 | €16,380 | -€17,940 | -52.3% |
| Financial debts | 170/4 | €34,320 | €16,380 | -€17,940 | -52.3% |
| Amounts payable within one year | 42/48 | €31,914 | €67,795 | +€35,881 | +112% |
| Current portion of amounts payable after more than one year | 42 | €29,412 | €19,543 | -€9,869 | -33.6% |
| Trade debts | 44 | €777 | €0 | -€777 | -100% |
| Suppliers | 440/4 | €777 | €0 | -€777 | -100% |
| Taxes, remuneration and social security | 45 | €1,725 | €4,367 | +€2,642 | +153% |
| Taxes | 450/3 | €1,725 | €4,367 | +€2,642 | +153% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €43,885 | +€43,885 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €697 | €0 | -€697 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,932 | €28,093 | +€2,161 | +8.3% |
| Other operating charges | 640/8 | €97 | €101 | +€3 | +3.5% |
| Gross operating margin | 9900 | €55,487 | €59,924 | +€4,438 | +8.0% |
| Operating profit (loss) | 9901 | €29,457 | €31,731 | +€2,274 | +7.7% |
| Financial income | 75/76B | €247 | €359 | +€112 | +45.5% |
| Recurring financial income | 75 | €247 | €359 | +€112 | +45.5% |
| Financial charges | 65/66B | €2,069 | €1,413 | -€656 | -31.7% |
| Recurring financial charges | 65 | €2,069 | €1,413 | -€656 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €27,635 | €30,676 | +€3,041 | +11.0% |
| Income taxes | 67/77 | €7,053 | €8,707 | +€1,655 | +23.5% |
| Profit (loss) for the period | 9904 | €20,582 | €21,968 | +€1,387 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,582 | €21,968 | +€1,387 | +6.7% |
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 21 October 2026 via checked.be.