OSTEO H & V: 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 H & V
Largest movements
- Receivables within one year -€24,324
down €24,324 (-66.3%), from €36,670 to €12,346
of which Trade receivables: -€23,769
- Current investments +€11,006
up €11,006 (+14.0%), from €78,707 to €89,713
- Cash +€3,778
up €3,778 (+17.3%), from €21,807 to €25,585
mainly Receivables within one year (+€24,324) and Net result for the year (+€8,251)
- Other debts -€19,065
down €19,065 (-66.7%), from €28,600 to €9,535
- Accrued charges and deferred income +€5,460
up €5,460 (+52.5%), from €10,403 to €15,863
- Trade debts +€4,891
up €4,891 (+163%), from €3,002 to €7,893
- Tax, wage and social debts -€2,096
down €2,096 (-29.1%), from €7,203 to €5,108
- Gross operating margin -€20,463
down €20,463 (-43.8%), from €46,733 to €26,270
- Taxes -€4,260
down €4,260 (-40.6%), from €10,484 to €6,225
- Financial charges -€569
down €569 (-12.5%), from €4,553 to €3,985
- Other operating charges -€535
down €535 (-33.0%), from €1,618 to €1,083
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 | €164,160 | €152,067 | -€12,093 | -7.4% |
| Fixed assets | 21/28 | €13,130 | €11,852 | -€1,278 | -9.7% |
| Tangible fixed assets | 22/27 | €13,130 | €11,852 | -€1,278 | -9.7% |
| Plant, machinery and equipment | 23 | €2,229 | €1,325 | -€904 | -40.6% |
| Furniture and vehicles | 24 | €4,812 | €2,206 | -€2,606 | -54.2% |
| Other tangible fixed assets | 26 | €6,089 | €8,321 | +€2,232 | +36.6% |
| Current assets | 29/58 | €151,030 | €140,215 | -€10,815 | -7.2% |
| Amounts receivable within one year | 40/41 | €36,670 | €12,346 | -€24,324 | -66.3% |
| Trade receivables | 40 | €30,648 | €6,879 | -€23,769 | -77.6% |
| Other amounts receivable | 41 | €6,022 | €5,467 | -€555 | -9.2% |
| Current investments | 50/53 | €78,707 | €89,713 | +€11,006 | +14.0% |
| Cash at bank and in hand | 54/58 | €21,807 | €25,585 | +€3,778 | +17.3% |
| Deferred charges and accrued income | 490/1 | €13,847 | €12,571 | -€1,276 | -9.2% |
| Total equity and liabilities | 10/49 | €164,160 | €152,067 | -€12,093 | -7.4% |
| Equity | 10/15 | €114,951 | €113,667 | -€1,284 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,751 | €107,467 | -€1,284 | -1.2% |
| Distributable reserves | 133 | €108,751 | €107,467 | -€1,284 | -1.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €49,209 | €38,400 | -€10,809 | -22.0% |
| Amounts payable within one year | 42/48 | €38,806 | €22,536 | -€16,269 | -41.9% |
| Trade debts | 44 | €3,002 | €7,893 | +€4,891 | +163% |
| Suppliers | 440/4 | €3,002 | €7,893 | +€4,891 | +163% |
| Taxes, remuneration and social security | 45 | €7,203 | €5,108 | -€2,096 | -29.1% |
| Taxes | 450/3 | €7,203 | €5,108 | -€2,096 | -29.1% |
| Other amounts payable | 47/48 | €28,600 | €9,535 | -€19,065 | -66.7% |
| Accrued charges and deferred income | 492/3 | €10,403 | €15,863 | +€5,460 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,854 | €6,958 | +€104 | +1.5% |
| Other operating charges | 640/8 | €1,618 | €1,083 | -€535 | -33.0% |
| Gross operating margin | 9900 | €46,733 | €26,270 | -€20,463 | -43.8% |
| Operating profit (loss) | 9901 | €38,260 | €18,228 | -€20,032 | -52.4% |
| Financial income | 75/76B | €559 | €232 | -€327 | -58.4% |
| Recurring financial income | 75 | €559 | €232 | -€327 | -58.4% |
| Financial charges | 65/66B | €4,553 | €3,985 | -€569 | -12.5% |
| Recurring financial charges | 65 | €4,553 | €3,985 | -€569 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €34,266 | €14,476 | -€19,790 | -57.8% |
| Income taxes | 67/77 | €10,484 | €6,225 | -€4,260 | -40.6% |
| Profit (loss) for the period | 9904 | €23,782 | €8,251 | -€15,530 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,782 | €8,251 | -€15,530 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.