OSTEODO: 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.
OSTEODO
Largest movements
- Cash -€1,058
down €1,058 (-19.4%), from €5,465 to €4,407
mainly Debts after one year (-€5,507) and Current portion of long-term debt (-€1,500)
- Deferred charges and accrued income -€1,000
down €1,000 (-4.0%), from €25,000 to €24,000
- Tangible fixed assets -€419
no longer reported in 2025 (was €419)
- Debts after one year -€5,507
no longer reported in 2025 (was €5,507)
- Other debts +€3,334
new in 2025: €3,334
- Current portion of long-term debt -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts +€624
up €624 (+770.4%), from €81 to €705
- Profit (loss) carried forward +€572
up €572 (+3.0%), from €18,996 to €19,568
- Staff costs +€8,908
new in 2025: €8,908
- Gross operating margin +€6,385
up €6,385 (+94.6%), from €6,749 to €13,134
- Taxes +€1,840
up €1,840 (+158.3%), from €1,162 to €3,002
- Financial charges -€182
down €182 (-44.0%), from €414 to €232
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 | €31,084 | €28,607 | -€2,477 | -8.0% |
| Fixed assets | 21/28 | €419 | - | -€419 | |
| Tangible fixed assets | 22/27 | €419 | - | -€419 | |
| Furniture and vehicles | 24 | €419 | - | -€419 | |
| Current assets | 29/58 | €30,665 | €28,607 | -€2,058 | -6.7% |
| Amounts receivable within one year | 40/41 | €200 | €200 | = | 0.0% |
| Other amounts receivable | 41 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,465 | €4,407 | -€1,058 | -19.4% |
| Deferred charges and accrued income | 490/1 | €25,000 | €24,000 | -€1,000 | -4.0% |
| Total equity and liabilities | 10/49 | €31,084 | €28,607 | -€2,477 | -8.0% |
| Equity | 10/15 | €23,996 | €24,568 | +€572 | +2.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,996 | €19,568 | +€572 | +3.0% |
| Amounts payable | 17/49 | €7,088 | €4,039 | -€3,049 | -43.0% |
| Amounts payable after more than one year | 17 | €5,507 | - | -€5,507 | |
| Financial debts | 170/4 | €5,507 | - | -€5,507 | |
| Amounts payable within one year | 42/48 | €1,581 | €4,039 | +€2,458 | +155.5% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €81 | €705 | +€624 | +770.4% |
| Suppliers | 440/4 | €81 | €705 | +€624 | +770.4% |
| Other amounts payable | 47/48 | - | €3,334 | +€3,334 | |
| Non-recurring operating income | 76A | €9,500 | - | -€9,500 | |
| Remuneration, social security and pensions | 62 | - | €8,908 | +€8,908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €420 | = | 0.0% |
| Gross operating margin | 9900 | €6,749 | €13,134 | +€6,385 | +94.6% |
| Operating profit (loss) | 9901 | €6,329 | €3,806 | -€2,523 | -39.9% |
| Financial charges | 65/66B | €414 | €232 | -€182 | -44.0% |
| Recurring financial charges | 65 | €414 | €232 | -€182 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €5,915 | €3,574 | -€2,341 | -39.6% |
| Income taxes | 67/77 | €1,162 | €3,002 | +€1,840 | +158.3% |
| Profit (loss) for the period | 9904 | €4,753 | €572 | -€4,181 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,753 | €572 | -€4,181 | -88.0% |
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 8 October 2026 via checked.be.