Osteo Viton: 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 Viton
Largest movements
- Cash +€46,938
up €46,938 (+939%), from €5,000 to €51,938
mainly Debts after one year (+€50,000) and Other debts (+€18,379)
- Receivables within one year +€35,254
up €35,254 (+362%), from €9,740 to €44,994
of which Trade receivables: +€26,006
- Tangible fixed assets -€5,003
down €5,003 (-2.2%), from €227,153 to €222,150
of which Leasing and similar rights: -€11,000
- Debts after one year +€50,000
new in 2025: €50,000
- Other debts +€18,379
up €18,379 (+292%), from €6,289 to €24,668
- Profit (loss) carried forward +€6,411
up €6,411, from -€6,411 to €0
- Gross operating margin +€27,970
up €27,970 (+2,048%), from €1,365 to €29,335
- Depreciation +€10,425
up €10,425 (+202%), from €5,158 to €15,582
- Taxes +€1,752
new in 2025: €1,752
- Financial charges +€394
up €394 (+331%), from €119 to €513
- Other operating charges -€322
down €322 (-12.9%), from €2,500 to €2,178
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 | €241,892 | €319,082 | +€77,189 | +31.9% |
| Fixed assets | 21/28 | €227,153 | €222,150 | -€5,003 | -2.2% |
| Tangible fixed assets | 22/27 | €227,153 | €222,150 | -€5,003 | -2.2% |
| Land and buildings | 22 | €2,338 | €3,734 | +€1,395 | +59.7% |
| Plant, machinery and equipment | 23 | €3,938 | €6,108 | +€2,171 | +55.1% |
| Furniture and vehicles | 24 | €5,488 | €7,919 | +€2,431 | +44.3% |
| Leasing and similar rights | 25 | €215,389 | €204,389 | -€11,000 | -5.1% |
| Current assets | 29/58 | €14,740 | €96,932 | +€82,192 | +558% |
| Amounts receivable within one year | 40/41 | €9,740 | €44,994 | +€35,254 | +362% |
| Trade receivables | 40 | €9,740 | €35,745 | +€26,006 | +267% |
| Other amounts receivable | 41 | - | €9,248 | +€9,248 | |
| Cash at bank and in hand | 54/58 | €5,000 | €51,938 | +€46,938 | +939% |
| Total equity and liabilities | 10/49 | €241,892 | €319,082 | +€77,189 | +31.9% |
| Equity | 10/15 | €218,589 | €227,909 | +€9,320 | +4.3% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | - | €2,909 | +€2,909 | |
| Distributable reserves | 133 | - | €2,909 | +€2,909 | |
| Profit (loss) carried forward | 14 | -€6,411 | €0 | +€6,411 | |
| Amounts payable | 17/49 | €23,304 | €91,173 | +€67,869 | +291% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €23,304 | €41,173 | +€17,869 | +76.7% |
| Trade debts | 44 | €12,515 | €14,005 | +€1,490 | +11.9% |
| Suppliers | 440/4 | €12,515 | €14,005 | +€1,490 | +11.9% |
| Taxes, remuneration and social security | 45 | €4,500 | €2,500 | -€2,000 | -44.4% |
| Taxes | 450/3 | €4,500 | €0 | -€4,500 | -100% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €6,289 | €24,668 | +€18,379 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,158 | €15,582 | +€10,425 | +202% |
| Other operating charges | 640/8 | €2,500 | €2,178 | -€322 | -12.9% |
| Gross operating margin | 9900 | €1,365 | €29,335 | +€27,970 | +2,048% |
| Operating profit (loss) | 9901 | -€6,292 | €11,575 | +€17,867 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €119 | €513 | +€394 | +331% |
| Recurring financial charges | 65 | €119 | €513 | +€394 | +331% |
| Profit (loss) for the period before taxes | 9903 | -€6,411 | €11,072 | +€17,483 | |
| Income taxes | 67/77 | - | €1,752 | +€1,752 | |
| Profit (loss) for the period | 9904 | -€6,411 | €9,320 | +€15,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,411 | €9,320 | +€15,731 |
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 20 October 2026 via checked.be.