OSTEODUO: 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.
OSTEODUO
Largest movements
- Cash -€1,936
no longer reported in 2025 (was €1,936)
mainly Other debts (-€1,267) and Receivables within one year (-€1,225)
- Receivables within one year +€1,225
up €1,225 (+132.5%), from €924 to €2,149
of which Trade receivables: +€692
- Deferred charges and accrued income -€765
no longer reported in 2025 (was €765)
- Other debts -€1,267
down €1,267 (-6.4%), from €19,752 to €18,485
- Trade debts -€539
down €539 (-71.8%), from €750 to €212
- Profit (loss) carried forward +€329
up €329 (+0.7%), from -€50,449 to -€50,120
- Gross operating margin -€14,871
down €14,871 (-93.9%), from €15,837 to €966
- Taxes -€1,384
no longer reported in 2025 (was €1,384)
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 | €3,875 | €2,399 | -€1,476 | -38.1% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €3,625 | €2,149 | -€1,476 | -40.7% |
| Amounts receivable within one year | 40/41 | €924 | €2,149 | +€1,225 | +132.5% |
| Trade receivables | 40 | €924 | €1,617 | +€692 | +74.9% |
| Other amounts receivable | 41 | - | €532 | +€532 | |
| Cash at bank and in hand | 54/58 | €1,936 | - | -€1,936 | |
| Deferred charges and accrued income | 490/1 | €765 | - | -€765 | |
| Total equity and liabilities | 10/49 | €3,875 | €2,399 | -€1,476 | -38.1% |
| Equity | 10/15 | -€18,010 | -€17,681 | +€329 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,839 | €13,839 | = | 0.0% |
| Distributable reserves | 133 | €13,839 | €13,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,449 | -€50,120 | +€329 | +0.7% |
| Amounts payable | 17/49 | €21,885 | €20,080 | -€1,805 | -8.2% |
| Amounts payable within one year | 42/48 | €21,885 | €20,080 | -€1,805 | -8.2% |
| Trade debts | 44 | €750 | €212 | -€539 | -71.8% |
| Suppliers | 440/4 | €750 | €212 | -€539 | -71.8% |
| Taxes, remuneration and social security | 45 | €1,384 | €1,384 | = | 0.0% |
| Taxes | 450/3 | €1,384 | €1,384 | = | 0.0% |
| Other amounts payable | 47/48 | €19,752 | €18,485 | -€1,267 | -6.4% |
| Other operating charges | 640/8 | €471 | €465 | -€6 | -1.3% |
| Gross operating margin | 9900 | €15,837 | €966 | -€14,871 | -93.9% |
| Operating profit (loss) | 9901 | €15,366 | €500 | -€14,865 | -96.7% |
| Financial charges | 65/66B | €142 | €172 | +€29 | +20.4% |
| Recurring financial charges | 65 | €142 | €172 | +€29 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €15,223 | €329 | -€14,894 | -97.8% |
| Income taxes | 67/77 | €1,384 | - | -€1,384 | |
| Profit (loss) for the period | 9904 | €13,839 | €329 | -€13,510 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,839 | €329 | -€13,510 | -97.6% |
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 2 October 2026 via checked.be.