Osteo-Link: 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-Link
Largest movements
- Tangible fixed assets -€13,182
down €13,182 (-4.5%), from €291,193 to €278,012
of which Land and buildings: -€13,908
- Cash -€3,120
down €3,120 (-26.5%), from €11,787 to €8,667
mainly Other debts (-€5,751) and Tax, wage and social debts (-€5,216)
- Other debts -€5,751
down €5,751 (-2.9%), from €201,484 to €195,733
- Tax, wage and social debts -€5,216
down €5,216 (-94.3%), from €5,530 to €313
- Debts after one year -€3,603
down €3,603 (-41.8%), from €8,622 to €5,019
- Profit (loss) carried forward -€3,272
down €3,272 (-13.6%), from €24,114 to €20,842
- Gross operating margin +€1,435
up €1,435 (+8.2%), from €17,607 to €19,042
- Depreciation -€769
down €769 (-5.0%), from €15,379 to €14,611
- Financial charges +€202
up €202 (+4.8%), from €4,175 to €4,378
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.
Cash bridge derived
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 | €310,369 | €291,865 | -€18,504 | -6.0% |
| Fixed assets | 21/28 | €291,193 | €278,012 | -€13,182 | -4.5% |
| Tangible fixed assets | 22/27 | €291,193 | €278,012 | -€13,182 | -4.5% |
| Land and buildings | 22 | €290,109 | €276,201 | -€13,908 | -4.8% |
| Plant, machinery and equipment | 23 | €231 | €1,458 | +€1,227 | +530.9% |
| Furniture and vehicles | 24 | €853 | €352 | -€501 | -58.7% |
| Current assets | 29/58 | €19,176 | €13,853 | -€5,323 | -27.8% |
| Amounts receivable within one year | 40/41 | €4,749 | €4,749 | = | 0.0% |
| Other amounts receivable | 41 | €4,749 | €4,749 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,787 | €8,667 | -€3,120 | -26.5% |
| Deferred charges and accrued income | 490/1 | €2,640 | €437 | -€2,203 | -83.4% |
| Total equity and liabilities | 10/49 | €310,369 | €291,865 | -€18,504 | -6.0% |
| Equity | 10/15 | €88,537 | €85,264 | -€3,272 | -3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,023 | €52,023 | = | 0.0% |
| Distributable reserves | 133 | €52,023 | €52,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,114 | €20,842 | -€3,272 | -13.6% |
| Amounts payable | 17/49 | €221,832 | €206,600 | -€15,232 | -6.9% |
| Amounts payable after more than one year | 17 | €8,622 | €5,019 | -€3,603 | -41.8% |
| Financial debts | 170/4 | €8,622 | €5,019 | -€3,603 | -41.8% |
| Amounts payable within one year | 42/48 | €211,771 | €201,582 | -€10,189 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €3,471 | €3,603 | +€132 | +3.8% |
| Trade debts | 44 | €1,287 | €1,932 | +€645 | +50.2% |
| Suppliers | 440/4 | €1,287 | €1,932 | +€645 | +50.2% |
| Taxes, remuneration and social security | 45 | €5,530 | €313 | -€5,216 | -94.3% |
| Taxes | 450/3 | €5,530 | €313 | -€5,216 | -94.3% |
| Other amounts payable | 47/48 | €201,484 | €195,733 | -€5,751 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,440 | - | -€1,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,379 | €14,611 | -€769 | -5.0% |
| Other operating charges | 640/8 | €2,933 | €3,061 | +€128 | +4.4% |
| Gross operating margin | 9900 | €17,607 | €19,042 | +€1,435 | +8.2% |
| Operating profit (loss) | 9901 | -€705 | €1,370 | +€2,076 | |
| Financial income | 75/76B | €146 | €69 | -€77 | -52.7% |
| Recurring financial income | 75 | €146 | €69 | -€77 | -52.7% |
| Financial charges | 65/66B | €4,175 | €4,378 | +€202 | +4.8% |
| Recurring financial charges | 65 | €4,175 | €4,378 | +€202 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,735 | -€2,938 | +€1,797 | +37.9% |
| Income taxes | 67/77 | €295 | €334 | +€39 | +13.4% |
| Profit (loss) for the period | 9904 | -€5,030 | -€3,272 | +€1,757 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,030 | -€3,272 | +€1,757 | +34.9% |
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 12 October 2026 via checked.be.