Osteo-Med: 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-Med
Largest movements
- Tangible fixed assets +€12,509
up €12,509 (+63.5%), from €19,700 to €32,209
of which Furniture and vehicles: +€9,298
- Receivables within one year +€2,860
up €2,860 (+7.8%), from €36,781 to €39,641
of which Other amounts receivable: +€1,915
- Cash +€2,824
up €2,824 (+13.3%), from €21,261 to €24,085
mainly Net result for the year (+€21,644) and Other debts (+€15,000)
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€6,644
up €6,644 (+10.4%), from €63,886 to €70,530
- Trade debts -€3,377
no longer reported in 2025 (was €3,377)
- Gross operating margin -€5,743
down €5,743 (-14.3%), from €40,296 to €34,553
- Depreciation +€2,735
up €2,735 (+284%), from €964 to €3,699
- Taxes -€1,845
down €1,845 (-19.2%), from €9,596 to €7,751
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 | €79,358 | €97,626 | +€18,268 | +23.0% |
| Fixed assets | 21/28 | €19,700 | €32,209 | +€12,509 | +63.5% |
| Tangible fixed assets | 22/27 | €19,700 | €32,209 | +€12,509 | +63.5% |
| Plant, machinery and equipment | 23 | €2,636 | €1,639 | -€997 | -37.8% |
| Furniture and vehicles | 24 | - | €9,298 | +€9,298 | |
| Other tangible fixed assets | 26 | €17,064 | €21,272 | +€4,208 | +24.7% |
| Current assets | 29/58 | €59,658 | €65,417 | +€5,759 | +9.7% |
| Amounts receivable within one year | 40/41 | €36,781 | €39,641 | +€2,860 | +7.8% |
| Trade receivables | 40 | - | €945 | +€945 | |
| Other amounts receivable | 41 | €36,781 | €38,696 | +€1,915 | +5.2% |
| Cash at bank and in hand | 54/58 | €21,261 | €24,085 | +€2,824 | +13.3% |
| Deferred charges and accrued income | 490/1 | €1,616 | €1,691 | +€75 | +4.7% |
| Total equity and liabilities | 10/49 | €79,358 | €97,626 | +€18,268 | +23.0% |
| Equity | 10/15 | €66,386 | €73,030 | +€6,644 | +10.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,886 | €70,530 | +€6,644 | +10.4% |
| Amounts payable | 17/49 | €12,973 | €24,596 | +€11,623 | +89.6% |
| Amounts payable within one year | 42/48 | €12,973 | €24,596 | +€11,623 | +89.6% |
| Trade debts | 44 | €3,377 | - | -€3,377 | |
| Suppliers | 440/4 | €3,377 | - | -€3,377 | |
| Taxes, remuneration and social security | 45 | €9,596 | €9,596 | +€0 | 0.0% |
| Taxes | 450/3 | €9,596 | - | -€9,596 | |
| Remuneration and social security | 454/9 | - | €9,596 | +€9,596 | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €3,699 | +€2,735 | +284% |
| Other operating charges | 640/8 | €1,079 | €1,113 | +€34 | +3.1% |
| Gross operating margin | 9900 | €40,296 | €34,553 | -€5,743 | -14.3% |
| Operating profit (loss) | 9901 | €38,253 | €29,741 | -€8,512 | -22.3% |
| Financial charges | 65/66B | €212 | €346 | +€134 | +62.9% |
| Recurring financial charges | 65 | €212 | €346 | +€134 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €38,041 | €29,395 | -€8,646 | -22.7% |
| Income taxes | 67/77 | €9,596 | €7,751 | -€1,845 | -19.2% |
| Profit (loss) for the period | 9904 | €28,445 | €21,644 | -€6,801 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,445 | €21,644 | -€6,801 | -23.9% |
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 18 October 2026 via checked.be.