OSTEO DJANGO: 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 DJANGO
Largest movements
- Receivables within one year +€29,454
up €29,454 (+138.6%), from €21,248 to €50,702
of which Other amounts receivable: +€24,547
- Deferred charges and accrued income -€2,431
down €2,431 (-16.7%), from €14,563 to €12,132
- Reserves +€44,918
up €44,918 (+40.1%), from €112,060 to €156,978
- Current portion of long-term debt -€21,829
down €21,829 (-100.0%), from €21,829 to €0
- Tax, wage and social debts +€7,933
up €7,933 (+62.9%), from €12,620 to €20,554
of which Taxes: +€6,453
- Trade debts -€3,491
down €3,491 (-64.6%), from €5,404 to €1,913
- Gross operating margin +€15,845
up €15,845 (+31.2%), from €50,738 to €66,584
- Taxes +€6,228
up €6,228 (+49.4%), from €12,620 to €18,849
- Financial income +€1,395
up €1,395 (+64.7%), from €2,157 to €3,553
- Depreciation +€1,047
up €1,047 (+37.8%), from €2,773 to €3,820
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,913 | €184,301 | +€27,387 | +17.5% |
| Fixed assets | 21/28 | €9,023 | €7,865 | -€1,158 | -12.8% |
| Tangible fixed assets | 22/27 | €9,023 | €7,865 | -€1,158 | -12.8% |
| Land and buildings | 22 | €885 | €2,937 | +€2,052 | +231.9% |
| Plant, machinery and equipment | 23 | €6,377 | €3,857 | -€2,520 | -39.5% |
| Furniture and vehicles | 24 | €1,761 | €1,071 | -€690 | -39.2% |
| Current assets | 29/58 | €147,891 | €176,436 | +€28,545 | +19.3% |
| Amounts receivable after more than one year | 29 | €48,500 | €48,500 | = | 0.0% |
| Other amounts receivable | 291 | €48,500 | €48,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,248 | €50,702 | +€29,454 | +138.6% |
| Trade receivables | 40 | - | €4,907 | +€4,907 | |
| Other amounts receivable | 41 | €21,248 | €45,795 | +€24,547 | +115.5% |
| Cash at bank and in hand | 54/58 | €63,579 | €65,102 | +€1,522 | +2.4% |
| Deferred charges and accrued income | 490/1 | €14,563 | €12,132 | -€2,431 | -16.7% |
| Total equity and liabilities | 10/49 | €156,913 | €184,301 | +€27,387 | +17.5% |
| Equity | 10/15 | €115,060 | €159,978 | +€44,918 | +39.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €112,060 | €156,978 | +€44,918 | +40.1% |
| Distributable reserves | 133 | €112,060 | €156,978 | +€44,918 | +40.1% |
| Amounts payable | 17/49 | €41,854 | €24,323 | -€17,531 | -41.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,853 | €22,467 | -€17,387 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €21,829 | €0 | -€21,829 | -100.0% |
| Trade debts | 44 | €5,404 | €1,913 | -€3,491 | -64.6% |
| Suppliers | 440/4 | €5,404 | €1,913 | -€3,491 | -64.6% |
| Taxes, remuneration and social security | 45 | €12,620 | €20,554 | +€7,933 | +62.9% |
| Taxes | 450/3 | €12,620 | €19,074 | +€6,453 | +51.1% |
| Remuneration and social security | 454/9 | €0 | €1,480 | +€1,480 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,856 | -€144 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,773 | €3,820 | +€1,047 | +37.8% |
| Other operating charges | 640/8 | €1,247 | €1,311 | +€63 | +5.1% |
| Gross operating margin | 9900 | €50,738 | €66,584 | +€15,845 | +31.2% |
| Operating profit (loss) | 9901 | €46,718 | €61,453 | +€14,735 | +31.5% |
| Financial income | 75/76B | €2,157 | €3,553 | +€1,395 | +64.7% |
| Recurring financial income | 75 | €2,157 | €3,553 | +€1,395 | +64.7% |
| Financial charges | 65/66B | €1,373 | €1,239 | -€134 | -9.8% |
| Recurring financial charges | 65 | €1,373 | €1,239 | -€134 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €47,503 | €63,767 | +€16,264 | +34.2% |
| Income taxes | 67/77 | €12,620 | €18,849 | +€6,228 | +49.4% |
| Profit (loss) for the period | 9904 | €34,883 | €44,918 | +€10,036 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,883 | €44,918 | +€10,036 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.