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Osten & Blåbel: 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.

What changed

Osten & Blåbel

BE 1016.642.845
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,978
2024 · €1,689+€6,290
Equity
€10,667
2024 · €2,689+€7,978
Cash
€12,217
2024 · €9,107+€3,110
Balance sheet total
€15,999
2024 · €9,107+€6,892

Largest movements

2024 to 2025
Assets
  • Current investments +€3,347

    new in 2025: €3,347

  • Cash +€3,110

    up €3,110 (+34.1%), from €9,107 to €12,217

    mainly Net result for the year (+€7,978) and Tax, wage and social debts (+€3,752)

  • Receivables within one year +€435

    new in 2025: €435

Equity and liabilities
  • Reserves +€7,978

    up €7,978 (+472%), from €1,689 to €9,667

  • Tax, wage and social debts +€3,752

    up €3,752 (+266%), from €1,413 to €5,165

  • Trade debts -€2,400

    down €2,400 (-93.5%), from €2,568 to €167

  • Other debts -€2,076

    down €2,076 (-100%), from €2,076 to €0

  • Accrued charges and deferred income -€363

    down €363 (-100%), from €363 to €0

Income statement
  • Gross operating margin +€10,275

    up €10,275 (+418%), from €2,461 to €12,736

  • Taxes +€2,898

    up €2,898 (+644%), from €450 to €3,348

  • Financial charges +€921

    new in 2025: €921

  • Other operating charges +€182

    up €182 (+56.4%), from €322 to €503

From the 2024 result to the 2025 result

effect on the 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 €1,689
Gross operating margin +€10,275
Other operating charges -€182
Financial income +€15
Financial charges -€921
Taxes -€2,898
Result 2025 €7,978
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€6,457
Investment -€3,347
Financing €0
Cash 2024 €9,107
Net result for the year +€7,978
Receivables within one year -€435
Trade debts -€2,400
Tax, wage and social debts +€3,752
Other debts -€2,076
Accrued charges and deferred income -€363
Current investments -€3,347
Cash 2025 €12,217
brings cash intakes cash out
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €9,107 €15,999 +€6,892 +75.7%
Current assets 29/58 €9,107 €15,999 +€6,892 +75.7%
Amounts receivable within one year 40/41 - €435 +€435
Other amounts receivable 41 - €435 +€435
Current investments 50/53 - €3,347 +€3,347
Cash at bank and in hand 54/58 €9,107 €12,217 +€3,110 +34.1%
Total equity and liabilities 10/49 €9,107 €15,999 +€6,892 +75.7%
Equity 10/15 €2,689 €10,667 +€7,978 +297%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €1,689 €9,667 +€7,978 +472%
Distributable reserves 133 €1,689 €9,667 +€7,978 +472%
Amounts payable 17/49 €6,419 €5,332 -€1,086 -16.9%
Amounts payable within one year 42/48 €6,056 €5,332 -€724 -12.0%
Trade debts 44 €2,568 €167 -€2,400 -93.5%
Suppliers 440/4 €2,568 €167 -€2,400 -93.5%
Taxes, remuneration and social security 45 €1,413 €5,165 +€3,752 +266%
Taxes 450/3 €1,413 €5,165 +€3,752 +266%
Other amounts payable 47/48 €2,076 €0 -€2,076 -100%
Accrued charges and deferred income 492/3 €363 €0 -€363 -100%
Other operating charges 640/8 €322 €503 +€182 +56.4%
Gross operating margin 9900 €2,461 €12,736 +€10,275 +418%
Operating profit (loss) 9901 €2,139 €12,232 +€10,093 +472%
Financial income 75/76B - €15 +€15
Recurring financial income 75 - €15 +€15
Financial charges 65/66B - €921 +€921
Recurring financial charges 65 - €921 +€921
Profit (loss) for the period before taxes 9903 €2,139 €11,327 +€9,188 +430%
Income taxes 67/77 €450 €3,348 +€2,898 +644%
Profit (loss) for the period 9904 €1,689 €7,978 +€6,290 +372%
Profit (loss) for the period to be appropriated 9905 €1,689 €7,978 +€6,290 +372%

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 17 October 2026 via checked.be.