OSTEO-TEAM: 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-TEAM
Largest movements
- Tangible fixed assets -€11,564
down €11,564 (-12.7%), from €91,380 to €79,816
of which Other tangible fixed assets: -€10,484
- Cash +€7,103
up €7,103 (+34.4%), from €20,620 to €27,723
mainly Other debts (+€15,619) and Depreciation (+€12,723)
- Other debts +€15,619
up €15,619 (+46.2%), from €33,839 to €49,458
- Debts after one year -€11,562
down €11,562 (-17.2%), from €67,372 to €55,810
of which Financial debts: -€11,082
- Profit (loss) carried forward -€5,548
down €5,548 (-92.6%), from -€5,994 to -€11,542
- Trade debts -€2,761
down €2,761 (-48.2%), from €5,726 to €2,965
- Gross operating margin -€4,075
down €4,075 (-26.1%), from €15,638 to €11,564
- Other operating charges -€750
down €750 (-22.7%), from €3,302 to €2,553
- Depreciation +€459
up €459 (+3.7%), from €12,264 to €12,723
- Financial charges -€207
down €207 (-10.1%), from €2,042 to €1,836
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 | €113,797 | €109,773 | -€4,024 | -3.5% |
| Fixed assets | 21/28 | €91,380 | €79,816 | -€11,564 | -12.7% |
| Tangible fixed assets | 22/27 | €91,380 | €79,816 | -€11,564 | -12.7% |
| Land and buildings | 22 | €1,779 | €1,720 | -€59 | -3.3% |
| Plant, machinery and equipment | 23 | €1,473 | €1,173 | -€300 | -20.4% |
| Furniture and vehicles | 24 | €7,788 | €7,067 | -€721 | -9.3% |
| Other tangible fixed assets | 26 | €80,340 | €69,856 | -€10,484 | -13.0% |
| Current assets | 29/58 | €22,417 | €29,957 | +€7,540 | +33.6% |
| Cash at bank and in hand | 54/58 | €20,620 | €27,723 | +€7,103 | +34.4% |
| Deferred charges and accrued income | 490/1 | €1,797 | €2,233 | +€437 | +24.3% |
| Total equity and liabilities | 10/49 | €113,797 | €109,773 | -€4,024 | -3.5% |
| Equity | 10/15 | -€3,994 | -€9,542 | -€5,548 | -138.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,994 | -€11,542 | -€5,548 | -92.6% |
| Amounts payable | 17/49 | €117,791 | €119,315 | +€1,524 | +1.3% |
| Amounts payable after more than one year | 17 | €67,372 | €55,810 | -€11,562 | -17.2% |
| Financial debts | 170/4 | €65,862 | €54,780 | -€11,082 | -16.8% |
| Other amounts payable | 178/9 | €1,510 | €1,030 | -€480 | -31.8% |
| Amounts payable within one year | 42/48 | €50,419 | €63,505 | +€13,086 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €10,854 | €11,082 | +€229 | +2.1% |
| Trade debts | 44 | €5,726 | €2,965 | -€2,761 | -48.2% |
| Suppliers | 440/4 | €5,726 | €2,965 | -€2,761 | -48.2% |
| Other amounts payable | 47/48 | €33,839 | €49,458 | +€15,619 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,264 | €12,723 | +€459 | +3.7% |
| Other operating charges | 640/8 | €3,302 | €2,553 | -€750 | -22.7% |
| Gross operating margin | 9900 | €15,638 | €11,564 | -€4,075 | -26.1% |
| Operating profit (loss) | 9901 | €72 | -€3,712 | -€3,784 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €2,042 | €1,836 | -€207 | -10.1% |
| Recurring financial charges | 65 | €2,042 | €1,836 | -€207 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | -€5,548 | -€3,584 | -182.5% |
| Profit (loss) for the period | 9904 | -€1,964 | -€5,548 | -€3,584 | -182.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | -€5,548 | -€3,584 | -182.5% |
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 10 October 2026 via checked.be.