OSTEO MATTER: 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 MATTER
Largest movements
- Cash +€66,993
up €66,993 (+93.4%), from €71,708 to €138,701
mainly Other debts (+€124,291) and Net result for the year (+€45,524)
- Tangible fixed assets -€7,837
down €7,837 (-23.2%), from €33,850 to €26,014
- Other debts +€124,291
new in 2025: €124,291
- Reserves -€84,476
down €84,476 (-78.8%), from €107,159 to €22,683
of which Distributable reserves: -€84,476
- Tax, wage and social debts +€19,500
new in 2025: €19,500
- Trade debts -€1,756
down €1,756 (-51.2%), from €3,427 to €1,671
- Gross operating margin -€7,020
down €7,020 (-9.0%), from €78,391 to €71,371
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 | €114,586 | €172,145 | +€57,559 | +50.2% |
| Fixed assets | 21/28 | €33,850 | €26,014 | -€7,837 | -23.2% |
| Tangible fixed assets | 22/27 | €33,850 | €26,014 | -€7,837 | -23.2% |
| Furniture and vehicles | 24 | €33,850 | €26,014 | -€7,837 | -23.2% |
| Current assets | 29/58 | €80,736 | €146,131 | +€65,395 | +81.0% |
| Amounts receivable within one year | 40/41 | €9,028 | €7,430 | -€1,598 | -17.7% |
| Trade receivables | 40 | €3,360 | €3,361 | +€1 | 0.0% |
| Other amounts receivable | 41 | €5,668 | €4,069 | -€1,599 | -28.2% |
| Cash at bank and in hand | 54/58 | €71,708 | €138,701 | +€66,993 | +93.4% |
| Total equity and liabilities | 10/49 | €114,586 | €172,145 | +€57,559 | +50.2% |
| Equity | 10/15 | €111,159 | €26,683 | -€84,476 | -76.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €107,159 | €22,683 | -€84,476 | -78.8% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €106,759 | €22,283 | -€84,476 | -79.1% |
| Amounts payable | 17/49 | €3,427 | €145,462 | +€142,035 | +4,144% |
| Amounts payable within one year | 42/48 | €3,427 | €145,462 | +€142,035 | +4,144% |
| Trade debts | 44 | €3,427 | €1,671 | -€1,756 | -51.2% |
| Suppliers | 440/4 | €3,427 | €1,671 | -€1,756 | -51.2% |
| Taxes, remuneration and social security | 45 | - | €19,500 | +€19,500 | |
| Taxes | 450/3 | - | €19,500 | +€19,500 | |
| Other amounts payable | 47/48 | - | €124,291 | +€124,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,027 | €9,367 | +€340 | +3.8% |
| Other operating charges | 640/8 | €1,000 | €803 | -€197 | -19.7% |
| Gross operating margin | 9900 | €78,391 | €71,371 | -€7,020 | -9.0% |
| Operating profit (loss) | 9901 | €68,364 | €61,201 | -€7,163 | -10.5% |
| Financial income | 75/76B | €3 | €332 | +€329 | +9,975% |
| Recurring financial income | 75 | €3 | €332 | +€329 | +9,975% |
| Financial charges | 65/66B | €61 | €78 | +€17 | +28.4% |
| Recurring financial charges | 65 | €61 | €78 | +€17 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €68,306 | €61,455 | -€6,851 | -10.0% |
| Income taxes | 67/77 | €16,450 | €15,931 | -€519 | -3.2% |
| Profit (loss) for the period | 9904 | €51,856 | €45,524 | -€6,332 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,856 | €45,524 | -€6,332 | -12.2% |
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 14 October 2026 via checked.be.