OSTEO MD: 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 MD
Largest movements
- Tangible fixed assets +€29,154
up €29,154 (+354.2%), from €8,232 to €37,386
- Receivables within one year -€14,784
down €14,784 (-62.7%), from €23,575 to €8,791
- Cash +€1,356
up €1,356 (+253.4%), from €535 to €1,891
mainly Debts after one year (+€25,000) and Receivables within one year (+€14,784)
- Debts after one year +€25,000
new in 2024: €25,000
- Tax, wage and social debts -€7,131
down €7,131 (-51.1%), from €13,952 to €6,821
of which Taxes: -€4,498
- Profit (loss) carried forward -€7,033
down €7,033 (-49.2%), from €14,290 to €7,257
- Current portion of long-term debt +€3,600
new in 2024: €3,600
- Trade debts +€1,290
new in 2024: €1,290
- Depreciation +€7,600
up €7,600 (+610.0%), from €1,246 to €8,846
- Taxes -€1,901
down €1,901 (-47.4%), from €4,013 to €2,111
- Other operating charges -€1,167
down €1,167 (-43.7%), from €2,672 to €1,506
- Financial income -€1,036
no longer reported in 2024 (was €1,036)
- Gross operating margin -€974
down €974 (-13.2%), from €7,404 to €6,430
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,243 | €48,969 | +€15,726 | +47.3% |
| Fixed assets | 21/28 | €8,232 | €37,386 | +€29,154 | +354.2% |
| Tangible fixed assets | 22/27 | €8,232 | €37,386 | +€29,154 | +354.2% |
| Furniture and vehicles | 24 | €8,232 | €37,386 | +€29,154 | +354.2% |
| Current assets | 29/58 | €25,011 | €11,583 | -€13,428 | -53.7% |
| Amounts receivable within one year | 40/41 | €23,575 | €8,791 | -€14,784 | -62.7% |
| Other amounts receivable | 41 | €23,575 | €8,791 | -€14,784 | -62.7% |
| Cash at bank and in hand | 54/58 | €535 | €1,891 | +€1,356 | +253.4% |
| Deferred charges and accrued income | 490/1 | €900 | €900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,243 | €48,969 | +€15,726 | +47.3% |
| Equity | 10/15 | €19,290 | €12,257 | -€7,033 | -36.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,290 | €7,257 | -€7,033 | -49.2% |
| Amounts payable | 17/49 | €13,952 | €36,711 | +€22,759 | +163.1% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €13,952 | €11,711 | -€2,241 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,600 | +€3,600 | |
| Trade debts | 44 | - | €1,290 | +€1,290 | |
| Suppliers | 440/4 | - | €1,290 | +€1,290 | |
| Taxes, remuneration and social security | 45 | €13,952 | €6,821 | -€7,131 | -51.1% |
| Taxes | 450/3 | €11,320 | €6,821 | -€4,498 | -39.7% |
| Remuneration and social security | 454/9 | €2,633 | - | -€2,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €8,846 | +€7,600 | +610.0% |
| Other operating charges | 640/8 | €2,672 | €1,506 | -€1,167 | -43.7% |
| Gross operating margin | 9900 | €7,404 | €6,430 | -€974 | -13.2% |
| Operating profit (loss) | 9901 | €3,486 | -€3,921 | -€7,407 | |
| Financial income | 75/76B | €1,036 | - | -€1,036 | |
| Recurring financial income | 75 | €1,036 | - | -€1,036 | |
| Financial charges | 65/66B | €479 | €1,000 | +€521 | +108.8% |
| Recurring financial charges | 65 | €479 | €1,000 | +€521 | +108.8% |
| Profit (loss) for the period before taxes | 9903 | €4,042 | -€4,922 | -€8,964 | |
| Income taxes | 67/77 | €4,013 | €2,111 | -€1,901 | -47.4% |
| Profit (loss) for the period | 9904 | €30 | -€7,033 | -€7,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €30 | -€7,033 | -€7,063 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.