OSTEO DAAN: 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.
OSTEO DAAN
Largest movements
- Cash -€16,760
down €16,760 (-62.4%), from €26,862 to €10,101
mainly Other debts (-€10,201) and Tax, wage and social debts (-€3,377)
- Receivables within one year +€3,152
up €3,152 (+834%), from €378 to €3,530
- Stocks and contracts +€1,119
up €1,119 (+94.0%), from €1,190 to €2,309
- Other debts -€10,201
down €10,201 (-65.6%), from €15,557 to €5,357
- Tax, wage and social debts -€3,377
down €3,377 (-95.6%), from €3,531 to €155
- Profit (loss) carried forward +€1,266
up €1,266 (+8.7%), from -€14,612 to -€13,346
- Trade debts -€587
down €587 (-60.3%), from €974 to €387
- Gross operating margin +€6,877
up €6,877 (+1,388%), from €495 to €7,372
- Staff costs +€684
up €684 (+2,023%), from €34 to €718
- Other operating charges -€192
down €192 (-10.6%), from €1,815 to €1,624
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 | €49,128 | €36,229 | -€12,899 | -26.3% |
| Fixed assets | 21/28 | €7,279 | €7,029 | -€250 | -3.4% |
| Tangible fixed assets | 22/27 | €7,279 | €7,029 | -€250 | -3.4% |
| Plant, machinery and equipment | 23 | €4,165 | €2,480 | -€1,685 | -40.5% |
| Furniture and vehicles | 24 | €445 | €343 | -€102 | -22.9% |
| Other tangible fixed assets | 26 | €2,669 | €4,206 | +€1,537 | +57.6% |
| Current assets | 29/58 | €41,849 | €29,200 | -€12,649 | -30.2% |
| Stocks and contracts in progress | 3 | €1,190 | €2,309 | +€1,119 | +94.0% |
| Stocks | 30/36 | €1,190 | €2,309 | +€1,119 | +94.0% |
| Amounts receivable within one year | 40/41 | €378 | €3,530 | +€3,152 | +834% |
| Other amounts receivable | 41 | €378 | €3,530 | +€3,152 | +834% |
| Current investments | 50/53 | €12,171 | €12,171 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,862 | €10,101 | -€16,760 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,090 | -€159 | -12.7% |
| Total equity and liabilities | 10/49 | €49,128 | €36,229 | -€12,899 | -26.3% |
| Equity | 10/15 | €29,065 | €30,331 | +€1,266 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,086 | €25,086 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,303 | €3,303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,303 | €3,303 | = | 0.0% |
| Distributable reserves | 133 | €21,783 | €21,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,612 | -€13,346 | +€1,266 | +8.7% |
| Amounts payable | 17/49 | €20,063 | €5,898 | -€14,165 | -70.6% |
| Amounts payable within one year | 42/48 | €20,063 | €5,898 | -€14,165 | -70.6% |
| Trade debts | 44 | €974 | €387 | -€587 | -60.3% |
| Suppliers | 440/4 | €974 | €387 | -€587 | -60.3% |
| Taxes, remuneration and social security | 45 | €3,531 | €155 | -€3,377 | -95.6% |
| Taxes | 450/3 | €3,531 | €155 | -€3,377 | -95.6% |
| Other amounts payable | 47/48 | €15,557 | €5,357 | -€10,201 | -65.6% |
| Remuneration, social security and pensions | 62 | €34 | €718 | +€684 | +2,023% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,076 | €3,086 | +€10 | +0.3% |
| Other operating charges | 640/8 | €1,815 | €1,624 | -€192 | -10.6% |
| Gross operating margin | 9900 | €495 | €7,372 | +€6,877 | +1,388% |
| Operating profit (loss) | 9901 | -€4,429 | €1,944 | +€6,374 | |
| Financial charges | 65/66B | €350 | €306 | -€43 | -12.4% |
| Recurring financial charges | 65 | €350 | €306 | -€43 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,779 | €1,638 | +€6,417 | |
| Income taxes | 67/77 | €372 | €372 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,151 | €1,266 | +€6,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,151 | €1,266 | +€6,417 |
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.