OSTEO GEURTS: 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 GEURTS
Largest movements
- Cash +€17,819
up €17,819 (+20.2%), from €88,395 to €106,213
mainly Net result for the year (+€29,230) and Tax, wage and social debts (+€17,491)
- Reserves +€29,230
up €29,230 (+78.4%), from €37,302 to €66,532
- Other debts -€27,241
down €27,241 (-85.9%), from €31,729 to €4,488
- Tax, wage and social debts +€17,491
up €17,491 (+107%), from €16,336 to €33,827
- Accrued charges and deferred income -€1,845
down €1,845 (-100%), from €1,845 to €0
- Gross operating margin -€7,124
down €7,124 (-13.0%), from €54,972 to €47,848
- Taxes +€875
up €875 (+5.4%), from €16,236 to €17,111
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 | €89,524 | €107,125 | +€17,601 | +19.7% |
| Fixed assets | 21/28 | - | €460 | +€460 | |
| Tangible fixed assets | 22/27 | - | €460 | +€460 | |
| Furniture and vehicles | 24 | - | €460 | +€460 | |
| Current assets | 29/58 | €89,524 | €106,665 | +€17,141 | +19.1% |
| Amounts receivable within one year | 40/41 | €750 | €0 | -€750 | -100% |
| Trade receivables | 40 | €750 | €0 | -€750 | -100% |
| Cash at bank and in hand | 54/58 | €88,395 | €106,213 | +€17,819 | +20.2% |
| Deferred charges and accrued income | 490/1 | €379 | €452 | +€72 | +19.0% |
| Total equity and liabilities | 10/49 | €89,524 | €107,125 | +€17,601 | +19.7% |
| Equity | 10/15 | €39,302 | €68,532 | +€29,230 | +74.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,302 | €66,532 | +€29,230 | +78.4% |
| Distributable reserves | 133 | €37,302 | €66,532 | +€29,230 | +78.4% |
| Amounts payable | 17/49 | €50,223 | €38,594 | -€11,629 | -23.2% |
| Amounts payable within one year | 42/48 | €48,378 | €38,594 | -€9,785 | -20.2% |
| Trade debts | 44 | €313 | €279 | -€34 | -10.9% |
| Suppliers | 440/4 | €313 | €279 | -€34 | -10.9% |
| Taxes, remuneration and social security | 45 | €16,336 | €33,827 | +€17,491 | +107% |
| Taxes | 450/3 | €16,336 | €33,827 | +€17,491 | +107% |
| Other amounts payable | 47/48 | €31,729 | €4,488 | -€27,241 | -85.9% |
| Accrued charges and deferred income | 492/3 | €1,845 | €0 | -€1,845 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €119 | +€119 | |
| Other operating charges | 640/8 | €1,376 | €1,420 | +€44 | +3.2% |
| Gross operating margin | 9900 | €54,972 | €47,848 | -€7,124 | -13.0% |
| Operating profit (loss) | 9901 | €53,596 | €46,310 | -€7,286 | -13.6% |
| Financial income | 75/76B | €0 | €131 | +€131 | +436,833% |
| Recurring financial income | 75 | €0 | €131 | +€131 | +436,833% |
| Financial charges | 65/66B | €59 | €100 | +€41 | +70.3% |
| Recurring financial charges | 65 | €59 | €100 | +€41 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €53,538 | €46,341 | -€7,197 | -13.4% |
| Income taxes | 67/77 | €16,236 | €17,111 | +€875 | +5.4% |
| Profit (loss) for the period | 9904 | €37,302 | €29,230 | -€8,071 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,302 | €29,230 | -€8,071 | -21.6% |
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 30 October 2026 via checked.be.