Osteoclinic: what changed
Two fiscal 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.
Osteoclinic
Largest movements
- Receivables after one year -€35,147
down €35,147 (-71.5%), from €49,147 to €14,000
of which Trade receivables: -€37,147
- Cash +€12,937
up €12,937 (+48.0%), from €26,931 to €39,868
mainly Net result for the year (+€39,986) and Receivables after one year (+€35,147)
- Tangible fixed assets +€12,438
up €12,438 (+5.6%), from €220,199 to €232,637
of which Furniture and vehicles: +€20,226
- Deferred charges and accrued income +€10,906
up €10,906 (+152.5%), from €7,151 to €18,057
- Receivables within one year +€9,976
up €9,976 (+19.9%), from €50,187 to €60,162
of which Other amounts receivable: +€14,825
- Reserves +€17,700
up €17,700 (+15.8%), from €111,920 to €129,620
of which Distributable reserves: +€17,700
- Trade debts -€12,134
down €12,134 (-87.6%), from €13,852 to €1,717
- Tax, wage and social debts +€8,459
up €8,459 (+188.0%), from €4,500 to €12,959
- Debts after one year -€5,725
down €5,725 (-2.7%), from €211,980 to €206,255
- Other debts +€4,609
up €4,609 (+169.3%), from €2,723 to €7,332
- Gross operating margin +€41,569
up €41,569 (+80.6%), from €51,579 to €93,148
- Taxes +€13,574
up €13,574 (+349.4%), from €3,885 to €17,459
- Financial charges -€8,033
down €8,033 (-76.7%), from €10,472 to €2,440
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 | €372,412 | €387,020 | +€14,608 | +3.9% |
| Fixed assets | 21/28 | €220,199 | €232,637 | +€12,438 | +5.6% |
| Tangible fixed assets | 22/27 | €220,199 | €232,637 | +€12,438 | +5.6% |
| Land and buildings | 22 | €192,690 | €182,001 | -€10,689 | -5.5% |
| Plant, machinery and equipment | 23 | €2,023 | €4,923 | +€2,900 | +143.4% |
| Furniture and vehicles | 24 | €25,486 | €45,712 | +€20,226 | +79.4% |
| Current assets | 29/58 | €152,214 | €154,384 | +€2,170 | +1.4% |
| Amounts receivable after more than one year | 29 | €49,147 | €14,000 | -€35,147 | -71.5% |
| Trade receivables | 290 | €37,147 | - | -€37,147 | |
| Other amounts receivable | 291 | €12,000 | €14,000 | +€2,000 | +16.7% |
| Stocks and contracts in progress | 3 | €18,798 | €22,296 | +€3,498 | +18.6% |
| Stocks | 30/36 | €18,798 | €22,296 | +€3,498 | +18.6% |
| Amounts receivable within one year | 40/41 | €50,187 | €60,162 | +€9,976 | +19.9% |
| Trade receivables | 40 | €10,716 | €5,867 | -€4,849 | -45.3% |
| Other amounts receivable | 41 | €39,470 | €54,295 | +€14,825 | +37.6% |
| Cash at bank and in hand | 54/58 | €26,931 | €39,868 | +€12,937 | +48.0% |
| Deferred charges and accrued income | 490/1 | €7,151 | €18,057 | +€10,906 | +152.5% |
| Total equity and liabilities | 10/49 | €372,412 | €387,020 | +€14,608 | +3.9% |
| Equity | 10/15 | €118,063 | €135,849 | +€17,786 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,920 | €129,620 | +€17,700 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,060 | €127,760 | +€17,700 | +16.1% |
| Profit (loss) carried forward | 14 | -€57 | €29 | +€86 | |
| Amounts payable | 17/49 | €254,350 | €251,171 | -€3,178 | -1.2% |
| Amounts payable after more than one year | 17 | €211,980 | €206,255 | -€5,725 | -2.7% |
| Financial debts | 170/4 | €211,980 | €206,255 | -€5,725 | -2.7% |
| Amounts payable within one year | 42/48 | €42,370 | €44,916 | +€2,547 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €21,295 | €22,907 | +€1,612 | +7.6% |
| Trade debts | 44 | €13,852 | €1,717 | -€12,134 | -87.6% |
| Suppliers | 440/4 | €13,852 | €1,717 | -€12,134 | -87.6% |
| Taxes, remuneration and social security | 45 | €4,500 | €12,959 | +€8,459 | +188.0% |
| Taxes | 450/3 | €4,500 | €12,959 | +€8,459 | +188.0% |
| Other amounts payable | 47/48 | €2,723 | €7,332 | +€4,609 | +169.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,499 | €32,190 | -€309 | -1.0% |
| Other operating charges | 640/8 | €2,669 | €2,723 | +€54 | +2.0% |
| Non-recurring operating charges | 66A | €63 | €191 | +€127 | +201.9% |
| Gross operating margin | 9900 | €51,579 | €93,148 | +€41,569 | +80.6% |
| Operating profit (loss) | 9901 | €16,347 | €58,044 | +€41,696 | +255.1% |
| Financial income | 75/76B | €2,364 | €1,841 | -€522 | -22.1% |
| Recurring financial income | 75 | €2,364 | €1,841 | -€522 | -22.1% |
| Financial charges | 65/66B | €10,472 | €2,440 | -€8,033 | -76.7% |
| Recurring financial charges | 65 | €10,472 | €2,440 | -€8,033 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €8,239 | €57,446 | +€49,207 | +597.2% |
| Income taxes | 67/77 | €3,885 | €17,459 | +€13,574 | +349.4% |
| Profit (loss) for the period | 9904 | €4,354 | €39,986 | +€35,632 | +818.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,354 | €39,986 | +€35,632 | +818.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.