OSTEFIT: 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.
OSTEFIT
Largest movements
- Receivables within one year +€32,926
up €32,926 (+17.4%), from €189,271 to €222,196
of which Other amounts receivable: +€39,347
- Tangible fixed assets -€19,235
down €19,235 (-12.5%), from €153,546 to €134,310
of which Land and buildings: -€12,838
- Cash -€13,692
down €13,692 (-100.0%), from €13,692 to €0
mainly Receivables within one year (-€32,926) and Debts after one year (-€19,460)
- Reserves +€28,000
up €28,000 (+16.2%), from €172,500 to €200,500
of which Distributable reserves: +€59,000
- Debts after one year -€19,460
down €19,460 (-16.4%), from €118,740 to €99,280
- Tax, wage and social debts -€9,526
down €9,526 (-30.5%), from €31,224 to €21,698
- Gross operating margin -€23,940
down €23,940 (-38.5%), from €62,259 to €38,319
- Taxes -€14,446
down €14,446 (-79.9%), from €18,072 to €3,626
- Financial income +€4,066
up €4,066 (+29.4%), from €13,805 to €17,871
- Financial charges -€1,713
down €1,713 (-31.6%), from €5,418 to €3,705
of which Financial charges: -€1,561
- Depreciation -€708
down €708 (-3.5%), from €19,943 to €19,235
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 | €357,927 | €357,481 | -€446 | -0.1% |
| Fixed assets | 21/28 | €153,636 | €134,400 | -€19,235 | -12.5% |
| Tangible fixed assets | 22/27 | €153,546 | €134,310 | -€19,235 | -12.5% |
| Land and buildings | 22 | €143,266 | €130,429 | -€12,838 | -9.0% |
| Furniture and vehicles | 24 | €7,774 | €3,158 | -€4,616 | -59.4% |
| Other tangible fixed assets | 26 | €2,505 | €723 | -€1,782 | -71.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €204,291 | €223,080 | +€18,789 | +9.2% |
| Amounts receivable within one year | 40/41 | €189,271 | €222,196 | +€32,926 | +17.4% |
| Trade receivables | 40 | €6,421 | - | -€6,421 | |
| Other amounts receivable | 41 | €182,850 | €222,196 | +€39,347 | +21.5% |
| Cash at bank and in hand | 54/58 | €13,692 | €0 | -€13,692 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,328 | €884 | -€445 | -33.5% |
| Total equity and liabilities | 10/49 | €357,927 | €357,481 | -€446 | -0.1% |
| Equity | 10/15 | €181,728 | €210,532 | +€28,804 | +15.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €172,500 | €200,500 | +€28,000 | +16.2% |
| Non-distributable reserves | 130/1 | €31,000 | - | -€31,000 | |
| Reserves not available under the articles | 1311 | €31,000 | - | -€31,000 | |
| Distributable reserves | 133 | €141,500 | €200,500 | +€59,000 | +41.7% |
| Profit (loss) carried forward | 14 | €1,168 | €1,972 | +€804 | +68.8% |
| Amounts payable | 17/49 | €176,199 | €146,949 | -€29,250 | -16.6% |
| Amounts payable after more than one year | 17 | €118,740 | €99,280 | -€19,460 | -16.4% |
| Financial debts | 170/4 | €118,740 | €99,280 | -€19,460 | -16.4% |
| Amounts payable within one year | 42/48 | €57,460 | €47,669 | -€9,791 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €20,244 | €19,460 | -€785 | -3.9% |
| Financial debts | 43 | - | €1,815 | +€1,815 | |
| Credit institutions | 430/8 | - | €1,815 | +€1,815 | |
| Trade debts | 44 | €5,991 | €4,697 | -€1,295 | -21.6% |
| Suppliers | 440/4 | €5,991 | €4,697 | -€1,295 | -21.6% |
| Taxes, remuneration and social security | 45 | €31,224 | €21,698 | -€9,526 | -30.5% |
| Taxes | 450/3 | €31,224 | €21,698 | -€9,526 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,943 | €19,235 | -€708 | -3.5% |
| Other operating charges | 640/8 | €815 | €820 | +€4 | +0.5% |
| Gross operating margin | 9900 | €62,259 | €38,319 | -€23,940 | -38.5% |
| Operating profit (loss) | 9901 | €41,500 | €18,264 | -€23,236 | -56.0% |
| Financial income | 75/76B | €13,805 | €17,871 | +€4,066 | +29.4% |
| Recurring financial income | 75 | €13,805 | €17,871 | +€4,066 | +29.4% |
| Financial charges | 65/66B | €5,418 | €3,705 | -€1,713 | -31.6% |
| Recurring financial charges | 65 | €5,266 | €3,705 | -€1,561 | -29.6% |
| Non-recurring financial charges | 66B | €152 | - | -€152 | |
| Profit (loss) for the period before taxes | 9903 | €49,888 | €32,430 | -€17,458 | -35.0% |
| Income taxes | 67/77 | €18,072 | €3,626 | -€14,446 | -79.9% |
| Profit (loss) for the period | 9904 | €31,816 | €28,804 | -€3,012 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,816 | €28,804 | -€3,012 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.