OSTEOCOONEN: 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.
OSTEOCOONEN
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-24.0%), from €104,167 to €79,167
- Cash -€1,525
down €1,525 (-11.5%), from €13,235 to €11,710
mainly Net result for the year (-€19,762) and Tax, wage and social debts (-€10,060)
- Profit (loss) carried forward -€19,762
down €19,762 (-79.6%), from €24,826 to €5,063
- Tax, wage and social debts -€10,060
down €10,060 (-70.0%), from €14,363 to €4,303
of which Taxes: -€10,149
- Current portion of long-term debt +€7,665
up €7,665 (+182.3%), from €4,204 to €11,869
- Other debts -€7,644
down €7,644 (-14.0%), from €54,528 to €46,884
- Trade debts +€2,866
up €2,866 (+237.0%), from €1,209 to €4,076
- Gross operating margin -€20,561
down €20,561 (-38.7%), from €53,123 to €32,562
- Financial charges +€6,115
up €6,115 (+369.1%), from €1,657 to €7,772
- Taxes -€1,848
down €1,848 (-85.4%), from €2,163 to €315
- Staff costs -€578
down €578 (-3.2%), from €18,030 to €17,452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,009 | €95,412 | -€25,597 | -21.2% |
| Fixed assets | 21/28 | €105,529 | €81,059 | -€24,470 | -23.2% |
| Intangible fixed assets | 21 | €104,167 | €79,167 | -€25,000 | -24.0% |
| Tangible fixed assets | 22/27 | €1,362 | €1,893 | +€530 | +38.9% |
| Plant, machinery and equipment | 23 | - | €1,398 | +€1,398 | |
| Furniture and vehicles | 24 | €1,362 | €495 | -€867 | -63.7% |
| Current assets | 29/58 | €15,480 | €14,352 | -€1,128 | -7.3% |
| Cash at bank and in hand | 54/58 | €13,235 | €11,710 | -€1,525 | -11.5% |
| Deferred charges and accrued income | 490/1 | €2,245 | €2,642 | +€397 | +17.7% |
| Total equity and liabilities | 10/49 | €121,009 | €95,412 | -€25,597 | -21.2% |
| Equity | 10/15 | €29,826 | €10,063 | -€19,762 | -66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,826 | €5,063 | -€19,762 | -79.6% |
| Amounts payable | 17/49 | €91,183 | €85,348 | -€5,835 | -6.4% |
| Amounts payable after more than one year | 17 | €16,879 | €18,216 | +€1,337 | +7.9% |
| Financial debts | 170/4 | €16,879 | €18,216 | +€1,337 | +7.9% |
| Amounts payable within one year | 42/48 | €74,304 | €67,132 | -€7,172 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €4,204 | €11,869 | +€7,665 | +182.3% |
| Trade debts | 44 | €1,209 | €4,076 | +€2,866 | +237.0% |
| Suppliers | 440/4 | €1,209 | €4,076 | +€2,866 | +237.0% |
| Taxes, remuneration and social security | 45 | €14,363 | €4,303 | -€10,060 | -70.0% |
| Taxes | 450/3 | €11,182 | €1,033 | -€10,149 | -90.8% |
| Remuneration and social security | 454/9 | €3,182 | €3,271 | +€89 | +2.8% |
| Other amounts payable | 47/48 | €54,528 | €46,884 | -€7,644 | -14.0% |
| Non-recurring operating income | 76A | - | €1,728 | +€1,728 | |
| Remuneration, social security and pensions | 62 | €18,030 | €17,452 | -€578 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,323 | €25,905 | -€418 | -1.6% |
| Other operating charges | 640/8 | €900 | €893 | -€6 | -0.7% |
| Gross operating margin | 9900 | €53,123 | €32,562 | -€20,561 | -38.7% |
| Operating profit (loss) | 9901 | €7,870 | -€11,689 | -€19,559 | |
| Financial income | 75/76B | €0 | €13 | +€13 | +11945.5% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +11945.5% |
| Financial charges | 65/66B | €1,657 | €7,772 | +€6,115 | +369.1% |
| Recurring financial charges | 65 | €1,657 | €7,772 | +€6,115 | +369.1% |
| Profit (loss) for the period before taxes | 9903 | €6,214 | -€19,447 | -€25,661 | |
| Income taxes | 67/77 | €2,163 | €315 | -€1,848 | -85.4% |
| Profit (loss) for the period | 9904 | €4,051 | -€19,762 | -€23,814 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,051 | -€19,762 | -€23,814 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.