Osteo Pro: 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 Pro
Largest movements
- Cash -€5,492
down €5,492 (-29.4%), from €18,677 to €13,184
mainly Tax, wage and social debts (-€4,908) and Receivables within one year (-€3,010)
- Receivables within one year +€3,010
up €3,010 (+188.8%), from €1,594 to €4,604
of which Other amounts receivable: +€1,882
- Tangible fixed assets +€2,221
new in 2025: €2,221
- Deferred charges and accrued income +€326
up €326 (+36.7%), from €888 to €1,213
- Profit (loss) carried forward +€7,536
up €7,536 (+922.4%), from €817 to €8,353
- Tax, wage and social debts -€4,908
down €4,908 (-99.1%), from €4,952 to €44
- Accrued charges and deferred income -€2,500
no longer reported in 2025 (was €2,500)
- Other debts -€1,320
down €1,320 (-15.3%), from €8,600 to €7,280
- Short-term financial debts +€822
up €822 (+62.8%), from €1,309 to €2,131
- Taxes +€1,811
up €1,811 (+90.2%), from €2,007 to €3,818
- Depreciation -€1,340
down €1,340 (-88.9%), from €1,507 to €167
- Other operating charges +€1,088
up €1,088 (+1724.7%), from €63 to €1,151
- Gross operating margin -€672
down €672 (-4.7%), from €14,401 to €13,729
- Financial charges +€211
up €211 (+1652.0%), from €13 to €224
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 | €21,159 | €21,223 | +€65 | +0.3% |
| Fixed assets | 21/28 | - | €2,221 | +€2,221 | |
| Tangible fixed assets | 22/27 | - | €2,221 | +€2,221 | |
| Furniture and vehicles | 24 | - | €2,221 | +€2,221 | |
| Current assets | 29/58 | €21,159 | €19,002 | -€2,157 | -10.2% |
| Amounts receivable within one year | 40/41 | €1,594 | €4,604 | +€3,010 | +188.8% |
| Trade receivables | 40 | - | €1,128 | +€1,128 | |
| Other amounts receivable | 41 | €1,594 | €3,476 | +€1,882 | +118.0% |
| Cash at bank and in hand | 54/58 | €18,677 | €13,184 | -€5,492 | -29.4% |
| Deferred charges and accrued income | 490/1 | €888 | €1,213 | +€326 | +36.7% |
| Total equity and liabilities | 10/49 | €21,159 | €21,223 | +€65 | +0.3% |
| Equity | 10/15 | €3,317 | €10,853 | +€7,536 | +227.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €817 | €8,353 | +€7,536 | +922.4% |
| Amounts payable | 17/49 | €17,841 | €10,370 | -€7,471 | -41.9% |
| Amounts payable within one year | 42/48 | €15,341 | €10,370 | -€4,971 | -32.4% |
| Financial debts | 43 | €1,309 | €2,131 | +€822 | +62.8% |
| Credit institutions | 430/8 | €1,309 | €2,131 | +€822 | +62.8% |
| Trade debts | 44 | €481 | €915 | +€434 | +90.3% |
| Suppliers | 440/4 | €481 | €915 | +€434 | +90.3% |
| Taxes, remuneration and social security | 45 | €4,952 | €44 | -€4,908 | -99.1% |
| Taxes | 450/3 | €4,952 | €44 | -€4,908 | -99.1% |
| Other amounts payable | 47/48 | €8,600 | €7,280 | -€1,320 | -15.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | €167 | -€1,340 | -88.9% |
| Other operating charges | 640/8 | €63 | €1,151 | +€1,088 | +1724.7% |
| Gross operating margin | 9900 | €14,401 | €13,729 | -€672 | -4.7% |
| Operating profit (loss) | 9901 | €12,831 | €12,411 | -€420 | -3.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €13 | €224 | +€211 | +1652.0% |
| Recurring financial charges | 65 | €13 | €224 | +€211 | +1652.0% |
| Profit (loss) for the period before taxes | 9903 | €12,824 | €12,187 | -€637 | -5.0% |
| Income taxes | 67/77 | €2,007 | €3,818 | +€1,811 | +90.2% |
| Profit (loss) for the period | 9904 | €10,817 | €8,369 | -€2,448 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,817 | €8,369 | -€2,448 | -22.6% |
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 12 October 2026 via checked.be.