Ostéo-Braine: 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.
Ostéo-Braine
Largest movements
- Tangible fixed assets +€40,026
up €40,026 (+469%), from €8,535 to €48,561
of which Furniture and vehicles: +€40,968
- Cash +€9,401
up €9,401 (+13.0%), from €72,227 to €81,628
mainly Other debts (+€118,159) and Net result for the year (+€34,614)
- Deferred charges and accrued income +€2,090
up €2,090 (+21.0%), from €9,928 to €12,018
- Other debts +€118,159
up €118,159 (+4,496%), from €2,628 to €120,787
- Profit (loss) carried forward -€83,386
down €83,386 (-98.8%), from €84,436 to €1,050
- Debts after one year +€15,225
new in 2025: €15,225
- Current portion of long-term debt +€4,775
new in 2025: €4,775
- Tax, wage and social debts -€2,190
down €2,190 (-67.3%), from €3,257 to €1,066
- Depreciation +€904
up €904 (+67.6%), from €1,338 to €2,242
- Gross operating margin +€763
up €763 (+1.5%), from €50,438 to €51,201
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 | €93,043 | €145,049 | +€52,007 | +55.9% |
| Fixed assets | 21/28 | €8,535 | €48,561 | +€40,026 | +469% |
| Tangible fixed assets | 22/27 | €8,535 | €48,561 | +€40,026 | +469% |
| Furniture and vehicles | 24 | €672 | €41,639 | +€40,968 | +6,100% |
| Other tangible fixed assets | 26 | €7,864 | €6,922 | -€942 | -12.0% |
| Current assets | 29/58 | €84,508 | €96,489 | +€11,981 | +14.2% |
| Amounts receivable within one year | 40/41 | €2,353 | €2,843 | +€490 | +20.8% |
| Trade receivables | 40 | €481 | €1,265 | +€784 | +163% |
| Other amounts receivable | 41 | €1,872 | €1,578 | -€294 | -15.7% |
| Cash at bank and in hand | 54/58 | €72,227 | €81,628 | +€9,401 | +13.0% |
| Deferred charges and accrued income | 490/1 | €9,928 | €12,018 | +€2,090 | +21.0% |
| Total equity and liabilities | 10/49 | €93,043 | €145,049 | +€52,007 | +55.9% |
| Equity | 10/15 | €86,436 | €3,050 | -€83,386 | -96.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,436 | €1,050 | -€83,386 | -98.8% |
| Amounts payable | 17/49 | €6,606 | €141,999 | +€135,393 | +2,049% |
| Amounts payable after more than one year | 17 | - | €15,225 | +€15,225 | |
| Financial debts | 170/4 | - | €15,225 | +€15,225 | |
| Amounts payable within one year | 42/48 | €5,946 | €126,775 | +€120,828 | +2,032% |
| Current portion of amounts payable after more than one year | 42 | - | €4,775 | +€4,775 | |
| Trade debts | 44 | €62 | €146 | +€84 | +136% |
| Suppliers | 440/4 | €62 | €146 | +€84 | +136% |
| Taxes, remuneration and social security | 45 | €3,257 | €1,066 | -€2,190 | -67.3% |
| Remuneration and social security | 454/9 | €3,257 | €1,066 | -€2,190 | -67.3% |
| Other amounts payable | 47/48 | €2,628 | €120,787 | +€118,159 | +4,496% |
| Accrued charges and deferred income | 492/3 | €660 | - | -€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €2,242 | +€904 | +67.6% |
| Other operating charges | 640/8 | €412 | €778 | +€366 | +88.8% |
| Gross operating margin | 9900 | €50,438 | €51,201 | +€763 | +1.5% |
| Operating profit (loss) | 9901 | €48,688 | €48,181 | -€507 | -1.0% |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €168 | €307 | +€139 | +82.9% |
| Recurring financial charges | 65 | €168 | €307 | +€139 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €48,520 | €48,105 | -€416 | -0.9% |
| Income taxes | 67/77 | €13,609 | €13,491 | -€118 | -0.9% |
| Profit (loss) for the period | 9904 | €34,911 | €34,614 | -€298 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,911 | €34,614 | -€298 | -0.9% |
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.