OSTEO INGELS: what changed
OSTEO INGELS
Largest movements
- Cash +€24,337
up €24,337 (+436%), from €5,576 to €29,913
mainly Depreciation (+€12,124) and Current portion of long-term debt (+€9,133)
- Intangible fixed assets -€10,084
down €10,084 (-16.9%), from €59,645 to €49,562
- Receivables within one year -€3,199
down €3,199 (-78.0%), from €4,099 to €900
- Tangible fixed assets -€2,041
down €2,041 (-74.3%), from €2,749 to €708
of which Furniture and vehicles: -€1,946
- Deferred charges and accrued income +€1,238
up €1,238 (+1,262%), from €98 to €1,336
- Profit (loss) carried forward -€9,676
down €9,676 (-59.1%), from -€16,383 to -€26,059
- Current portion of long-term debt +€9,133
up €9,133 (+88.3%), from €10,346 to €19,479
- Debts after one year +€8,521
up €8,521 (+13.3%), from €64,048 to €72,569
- Trade debts +€1,228
up €1,228 (+39.6%), from €3,103 to €4,331
- Other debts +€1,063
up €1,063 (+18.1%), from €5,861 to €6,924
- Gross operating margin -€9,542
down €9,542 (-54.9%), from €17,366 to €7,824
- Financial charges -€944
down €944 (-26.1%), from €3,624 to €2,680
- Other operating charges -€770
down €770 (-23.4%), from €3,284 to €2,514
- Depreciation -€466
down €466 (-3.7%), from €12,591 to €12,124
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,167 | €82,419 | +€10,252 | +14.2% |
| Fixed assets | 21/28 | €62,394 | €50,269 | -€12,124 | -19.4% |
| Intangible fixed assets | 21 | €59,645 | €49,562 | -€10,084 | -16.9% |
| Tangible fixed assets | 22/27 | €2,749 | €708 | -€2,041 | -74.3% |
| Furniture and vehicles | 24 | €2,583 | €637 | -€1,946 | -75.3% |
| Other tangible fixed assets | 26 | €165 | €71 | -€95 | -57.1% |
| Current assets | 29/58 | €9,773 | €32,150 | +€22,377 | +229% |
| Amounts receivable within one year | 40/41 | €4,099 | €900 | -€3,199 | -78.0% |
| Trade receivables | 40 | €4,099 | €900 | -€3,199 | -78.0% |
| Cash at bank and in hand | 54/58 | €5,576 | €29,913 | +€24,337 | +436% |
| Deferred charges and accrued income | 490/1 | €98 | €1,336 | +€1,238 | +1,262% |
| Total equity and liabilities | 10/49 | €72,167 | €82,419 | +€10,252 | +14.2% |
| Equity | 10/15 | -€14,383 | -€24,059 | -€9,676 | -67.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,383 | -€26,059 | -€9,676 | -59.1% |
| Amounts payable | 17/49 | €86,550 | €106,478 | +€19,928 | +23.0% |
| Amounts payable after more than one year | 17 | €64,048 | €72,569 | +€8,521 | +13.3% |
| Financial debts | 170/4 | €64,048 | €72,569 | +€8,521 | +13.3% |
| Amounts payable within one year | 42/48 | €22,502 | €33,909 | +€11,407 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €10,346 | €19,479 | +€9,133 | +88.3% |
| Trade debts | 44 | €3,103 | €4,331 | +€1,228 | +39.6% |
| Suppliers | 440/4 | €3,103 | €4,331 | +€1,228 | +39.6% |
| Taxes, remuneration and social security | 45 | €3,192 | €3,175 | -€17 | -0.5% |
| Taxes | 450/3 | €3,192 | €3,175 | -€17 | -0.5% |
| Other amounts payable | 47/48 | €5,861 | €6,924 | +€1,063 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,591 | €12,124 | -€466 | -3.7% |
| Other operating charges | 640/8 | €3,284 | €2,514 | -€770 | -23.4% |
| Gross operating margin | 9900 | €17,366 | €7,824 | -€9,542 | -54.9% |
| Operating profit (loss) | 9901 | €1,492 | -€6,814 | -€8,306 | |
| Financial income | 75/76B | €0 | €26 | +€26 | +264,000% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +264,000% |
| Financial charges | 65/66B | €3,624 | €2,680 | -€944 | -26.1% |
| Recurring financial charges | 65 | €3,624 | €2,680 | -€944 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,132 | -€9,467 | -€7,335 | -344% |
| Income taxes | 67/77 | €230 | €209 | -€21 | -9.2% |
| Profit (loss) for the period | 9904 | -€2,362 | -€9,676 | -€7,314 | -310% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,362 | -€9,676 | -€7,314 | -310% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.