OSTEOCONSULT: 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.
OSTEOCONSULT
Largest movements
- Tangible fixed assets +€41,141
up €41,141, from €0 to €41,141
of which Leasing and similar rights: +€41,141
- Cash -€21,081
down €21,081 (-69.9%), from €30,158 to €9,077
mainly Investment in fixed assets (net) (-€56,469) and Receivables within one year (-€12,329)
- Receivables within one year +€12,329
up €12,329 (+172.5%), from €7,149 to €19,478
of which Trade receivables: +€7,001
- Stocks and contracts +€2,546
up €2,546 (+7.4%), from €34,318 to €36,864
- Deferred charges and accrued income +€1,610
up €1,610 (+132.9%), from €1,211 to €2,821
- Debts after one year +€28,696
new in 2025: €28,696
- Current portion of long-term debt +€13,503
up €13,503, from €0 to €13,503
- Other debts +€10,698
up €10,698 (+4378.0%), from €244 to €10,942
- Tax, wage and social debts -€9,812
down €9,812 (-49.0%), from €20,011 to €10,199
- Profit (loss) carried forward -€5,918
down €5,918 (-12.7%), from €46,566 to €40,648
- Depreciation +€13,810
up €13,810 (+6363.3%), from €217 to €14,027
- Taxes -€8,732
down €8,732 (-86.2%), from €10,131 to €1,399
- Gross operating margin -€7,983
down €7,983 (-38.2%), from €20,888 to €12,905
- Other operating charges +€286
up €286 (+26.4%), from €1,084 to €1,370
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 | €73,086 | €110,932 | +€37,846 | +51.8% |
| Fixed assets | 21/28 | €250 | €42,691 | +€42,441 | +16976.5% |
| Tangible fixed assets | 22/27 | €0 | €41,141 | +€41,141 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Leasing and similar rights | 25 | - | €41,141 | +€41,141 | |
| Financial fixed assets | 28 | €250 | €1,550 | +€1,300 | +520.0% |
| Current assets | 29/58 | €72,836 | €68,241 | -€4,595 | -6.3% |
| Stocks and contracts in progress | 3 | €34,318 | €36,864 | +€2,546 | +7.4% |
| Stocks | 30/36 | €34,318 | €36,864 | +€2,546 | +7.4% |
| Amounts receivable within one year | 40/41 | €7,149 | €19,478 | +€12,329 | +172.5% |
| Trade receivables | 40 | €4,143 | €11,144 | +€7,001 | +169.0% |
| Other amounts receivable | 41 | €3,006 | €8,334 | +€5,328 | +177.3% |
| Cash at bank and in hand | 54/58 | €30,158 | €9,077 | -€21,081 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,211 | €2,821 | +€1,610 | +132.9% |
| Total equity and liabilities | 10/49 | €73,086 | €110,932 | +€37,846 | +51.8% |
| Equity | 10/15 | €51,566 | €45,648 | -€5,918 | -11.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,566 | €40,648 | -€5,918 | -12.7% |
| Amounts payable | 17/49 | €21,520 | €65,284 | +€43,764 | +203.4% |
| Amounts payable after more than one year | 17 | - | €28,696 | +€28,696 | |
| Financial debts | 170/4 | - | €28,696 | +€28,696 | |
| Amounts payable within one year | 42/48 | €21,520 | €36,588 | +€15,068 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,503 | +€13,503 | |
| Trade debts | 44 | €1,265 | €1,944 | +€679 | +53.6% |
| Suppliers | 440/4 | €1,265 | €1,944 | +€679 | +53.6% |
| Taxes, remuneration and social security | 45 | €20,011 | €10,199 | -€9,812 | -49.0% |
| Taxes | 450/3 | €20,011 | €10,199 | -€9,812 | -49.0% |
| Other amounts payable | 47/48 | €244 | €10,942 | +€10,698 | +4378.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €14,027 | +€13,810 | +6363.3% |
| Other operating charges | 640/8 | €1,084 | €1,370 | +€286 | +26.4% |
| Gross operating margin | 9900 | €20,888 | €12,905 | -€7,983 | -38.2% |
| Operating profit (loss) | 9901 | €19,588 | -€2,491 | -€22,079 | |
| Financial income | 75/76B | €0 | €171 | +€171 | |
| Recurring financial income | 75 | €0 | €171 | +€171 | |
| Financial charges | 65/66B | €2,050 | €2,199 | +€149 | +7.3% |
| Recurring financial charges | 65 | €2,050 | €2,199 | +€149 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €17,538 | -€4,519 | -€22,057 | |
| Income taxes | 67/77 | €10,131 | €1,399 | -€8,732 | -86.2% |
| Profit (loss) for the period | 9904 | €7,407 | -€5,918 | -€13,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,407 | -€5,918 | -€13,325 |
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 10 October 2026 via checked.be.