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 +€35,792
up €35,792 (+36.8%), from €97,277 to €133,068
of which Furniture and vehicles: +€57,464
- Cash +€14,872
up €14,872 (+476%), from €3,124 to €17,996
mainly Trade debts (+€61,477) and Depreciation (+€34,752)
- Receivables within one year -€3,798
down €3,798 (-83.9%), from €4,526 to €727
of which Other amounts receivable: -€4,045
- Trade debts +€61,477
up €61,477 (+4,561%), from €1,348 to €62,825
- Current portion of long-term debt -€10,416
down €10,416 (-85.0%), from €12,257 to €1,841
- Other debts -€8,641
down €8,641 (-43.2%), from €19,993 to €11,352
- Profit (loss) carried forward +€4,871
no longer reported in 2025 (was -€4,871)
- Reserves +€2,570
up €2,570 (+4.4%), from €58,842 to €61,412
- Gross operating margin +€13,498
up €13,498 (+39.7%), from €34,027 to €47,525
- Taxes +€1,808
new in 2025: €1,808
- Depreciation -€493
down €493 (-1.4%), from €35,246 to €34,752
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 | €105,766 | €152,560 | +€46,794 | +44.2% |
| Fixed assets | 21/28 | €97,277 | €133,068 | +€35,792 | +36.8% |
| Tangible fixed assets | 22/27 | €97,277 | €133,068 | +€35,792 | +36.8% |
| Land and buildings | 22 | €80,135 | €59,770 | -€20,365 | -25.4% |
| Plant, machinery and equipment | 23 | €1,708 | €401 | -€1,308 | -76.6% |
| Furniture and vehicles | 24 | €15,433 | €72,898 | +€57,464 | +372% |
| Current assets | 29/58 | €8,489 | €19,491 | +€11,003 | +130% |
| Amounts receivable within one year | 40/41 | €4,526 | €727 | -€3,798 | -83.9% |
| Trade receivables | 40 | €276 | €522 | +€247 | +89.5% |
| Other amounts receivable | 41 | €4,250 | €205 | -€4,045 | -95.2% |
| Cash at bank and in hand | 54/58 | €3,124 | €17,996 | +€14,872 | +476% |
| Deferred charges and accrued income | 490/1 | €839 | €768 | -€72 | -8.5% |
| Total equity and liabilities | 10/49 | €105,766 | €152,560 | +€46,794 | +44.2% |
| Equity | 10/15 | €66,371 | €73,812 | +€7,441 | +11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,842 | €61,412 | +€2,570 | +4.4% |
| Non-distributable reserves | 130/1 | €58,842 | €61,412 | +€2,570 | +4.4% |
| Reserves not available under the articles | 1311 | €1,655 | €1,655 | = | 0.0% |
| Other | 1319 | €57,188 | €59,757 | +€2,570 | +4.5% |
| Profit (loss) carried forward | 14 | -€4,871 | - | +€4,871 | |
| Amounts payable | 17/49 | €39,394 | €78,748 | +€39,353 | +99.9% |
| Amounts payable after more than one year | 17 | €1,841 | - | -€1,841 | |
| Financial debts | 170/4 | €1,841 | - | -€1,841 | |
| Amounts payable within one year | 42/48 | €35,823 | €76,519 | +€40,696 | +114% |
| Current portion of amounts payable after more than one year | 42 | €12,257 | €1,841 | -€10,416 | -85.0% |
| Trade debts | 44 | €1,348 | €62,825 | +€61,477 | +4,561% |
| Suppliers | 440/4 | €1,348 | €62,825 | +€61,477 | +4,561% |
| Taxes, remuneration and social security | 45 | €2,225 | €500 | -€1,725 | -77.5% |
| Taxes | 450/3 | €660 | €500 | -€160 | -24.2% |
| Remuneration and social security | 454/9 | €1,565 | - | -€1,565 | |
| Other amounts payable | 47/48 | €19,993 | €11,352 | -€8,641 | -43.2% |
| Accrued charges and deferred income | 492/3 | €1,730 | €2,229 | +€499 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,246 | €34,752 | -€493 | -1.4% |
| Other operating charges | 640/8 | €1,963 | €2,106 | +€144 | +7.3% |
| Gross operating margin | 9900 | €34,027 | €47,525 | +€13,498 | +39.7% |
| Operating profit (loss) | 9901 | -€3,181 | €10,666 | +€13,847 | |
| Financial income | 75/76B | €0 | €43 | +€43 | +18,791% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +18,791% |
| Financial charges | 65/66B | €1,690 | €1,461 | -€229 | -13.6% |
| Recurring financial charges | 65 | €1,690 | €1,461 | -€229 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,871 | €9,248 | +€14,119 | |
| Income taxes | 67/77 | - | €1,808 | +€1,808 | |
| Profit (loss) for the period | 9904 | -€4,871 | €7,441 | +€12,312 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,871 | €7,441 | +€12,312 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.