OSTEO HOME: 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 HOME
Largest movements
- Intangible fixed assets -€11,229
no longer reported in 2025 (was €11,229)
- Receivables within one year -€2,710
down €2,710 (-40.3%), from €6,731 to €4,021
of which Trade receivables: -€3,326
- Tangible fixed assets -€2,300
down €2,300 (-56.5%), from €4,068 to €1,768
- Cash -€632
down €632 (-8.5%), from €7,439 to €6,806
mainly Net result for the year (-€12,386) and Tax, wage and social debts (-€4,271)
- Financial fixed assets -€600
down €600 (-6.2%), from €9,700 to €9,100
- Profit (loss) carried forward -€12,386
down €12,386 (-47.8%), from €25,902 to €13,515
- Tax, wage and social debts -€4,271
down €4,271 (-50.4%), from €8,483 to €4,211
of which Taxes: -€4,258
- Gross operating margin -€15,394
down €15,394 (-89.0%), from €17,294 to €1,900
- Taxes -€3,599
down €3,599 (-96.7%), from €3,723 to €124
- Depreciation -€734
down €734 (-27.0%), from €2,717 to €1,983
- Other operating charges +€410
new in 2025: €410
- Financial charges -€347
down €347 (-60.8%), from €570 to €223
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 | €39,763 | €22,727 | -€17,036 | -42.8% |
| Fixed assets | 21/28 | €24,997 | €10,868 | -€14,129 | -56.5% |
| Intangible fixed assets | 21 | €11,229 | - | -€11,229 | |
| Tangible fixed assets | 22/27 | €4,068 | €1,768 | -€2,300 | -56.5% |
| Furniture and vehicles | 24 | €4,068 | €1,768 | -€2,300 | -56.5% |
| Financial fixed assets | 28 | €9,700 | €9,100 | -€600 | -6.2% |
| Current assets | 29/58 | €14,766 | €11,859 | -€2,907 | -19.7% |
| Amounts receivable within one year | 40/41 | €6,731 | €4,021 | -€2,710 | -40.3% |
| Trade receivables | 40 | €3,326 | €0 | -€3,326 | -100% |
| Other amounts receivable | 41 | €3,405 | €4,021 | +€616 | +18.1% |
| Cash at bank and in hand | 54/58 | €7,439 | €6,806 | -€632 | -8.5% |
| Deferred charges and accrued income | 490/1 | €596 | €1,032 | +€436 | +73.0% |
| Total equity and liabilities | 10/49 | €39,763 | €22,727 | -€17,036 | -42.8% |
| Equity | 10/15 | €30,902 | €18,515 | -€12,386 | -40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,902 | €13,515 | -€12,386 | -47.8% |
| Amounts payable | 17/49 | €8,861 | €4,211 | -€4,650 | -52.5% |
| Amounts payable within one year | 42/48 | €8,483 | €4,211 | -€4,271 | -50.4% |
| Taxes, remuneration and social security | 45 | €8,483 | €4,211 | -€4,271 | -50.4% |
| Taxes | 450/3 | €8,305 | €4,046 | -€4,258 | -51.3% |
| Remuneration and social security | 454/9 | €178 | €165 | -€13 | -7.3% |
| Accrued charges and deferred income | 492/3 | €378 | - | -€378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,717 | €1,983 | -€734 | -27.0% |
| Other operating charges | 640/8 | - | €410 | +€410 | |
| Non-recurring operating charges | 66A | - | €11,546 | +€11,546 | |
| Gross operating margin | 9900 | €17,294 | €1,900 | -€15,394 | -89.0% |
| Operating profit (loss) | 9901 | €14,577 | -€12,040 | -€26,616 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €570 | €223 | -€347 | -60.8% |
| Recurring financial charges | 65 | €570 | €223 | -€347 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €14,007 | -€12,263 | -€26,269 | |
| Income taxes | 67/77 | €3,723 | €124 | -€3,599 | -96.7% |
| Profit (loss) for the period | 9904 | €10,284 | -€12,386 | -€22,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,284 | -€12,386 | -€22,670 |
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 25 October 2026 via checked.be.