OSTEOFIT TESSENDERLO: 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.
OSTEOFIT TESSENDERLO
Largest movements
- Receivables within one year +€17,768
up €17,768 (+99.8%), from €17,798 to €35,566
of which Other amounts receivable: +€25,117
- Tangible fixed assets -€12,856
down €12,856 (-8.0%), from €160,705 to €147,849
of which Furniture and vehicles: -€8,246
- Intangible fixed assets +€11,230
new in 2025: €11,230
- Other debts +€24,218
up €24,218 (+93.8%), from €25,818 to €50,036
- Debts after one year -€16,667
down €16,667 (-26.5%), from €62,948 to €46,281
- Tax, wage and social debts +€6,300
up €6,300 (+220%), from €2,869 to €9,170
- Trade debts +€2,702
up €2,702 (+504%), from €536 to €3,238
of which Suppliers: +€2,182
- Gross operating margin +€8,038
up €8,038 (+7.1%), from €112,786 to €120,824
- Depreciation +€7,465
up €7,465 (+24.7%), from €30,162 to €37,627
- Financial charges -€2,585
down €2,585 (-54.2%), from €4,770 to €2,185
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.
Derived cash bridge
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 | €247,820 | €264,148 | +€16,328 | +6.6% |
| Fixed assets | 21/28 | €160,705 | €159,079 | -€1,626 | -1.0% |
| Intangible fixed assets | 21 | - | €11,230 | +€11,230 | |
| Tangible fixed assets | 22/27 | €160,705 | €147,849 | -€12,856 | -8.0% |
| Land and buildings | 22 | €95,207 | €91,252 | -€3,954 | -4.2% |
| Plant, machinery and equipment | 23 | €4,358 | €3,702 | -€656 | -15.0% |
| Furniture and vehicles | 24 | €61,140 | €52,894 | -€8,246 | -13.5% |
| Current assets | 29/58 | €87,115 | €105,069 | +€17,954 | +20.6% |
| Amounts receivable within one year | 40/41 | €17,798 | €35,566 | +€17,768 | +99.8% |
| Trade receivables | 40 | €7,348 | - | -€7,348 | |
| Other amounts receivable | 41 | €10,450 | €35,566 | +€25,117 | +240% |
| Cash at bank and in hand | 54/58 | €61,106 | €62,956 | +€1,850 | +3.0% |
| Deferred charges and accrued income | 490/1 | €8,211 | €6,546 | -€1,664 | -20.3% |
| Total equity and liabilities | 10/49 | €247,820 | €264,148 | +€16,328 | +6.6% |
| Equity | 10/15 | €138,098 | €138,381 | +€283 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,498 | €119,781 | +€283 | +0.2% |
| Distributable reserves | 133 | €119,498 | €119,781 | +€283 | +0.2% |
| Amounts payable | 17/49 | €109,722 | €125,767 | +€16,045 | +14.6% |
| Amounts payable after more than one year | 17 | €62,948 | €46,281 | -€16,667 | -26.5% |
| Financial debts | 170/4 | €62,948 | €46,281 | -€16,667 | -26.5% |
| Amounts payable within one year | 42/48 | €45,284 | €76,171 | +€30,886 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €16,061 | €13,727 | -€2,334 | -14.5% |
| Trade debts | 44 | €536 | €3,238 | +€2,702 | +504% |
| Suppliers | 440/4 | €536 | €2,718 | +€2,182 | +407% |
| Bills of exchange payable | 441 | - | €520 | +€520 | |
| Taxes, remuneration and social security | 45 | €2,869 | €9,170 | +€6,300 | +220% |
| Taxes | 450/3 | €2,869 | €9,170 | +€6,300 | +220% |
| Other amounts payable | 47/48 | €25,818 | €50,036 | +€24,218 | +93.8% |
| Accrued charges and deferred income | 492/3 | €1,490 | €3,315 | +€1,826 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,162 | €37,627 | +€7,465 | +24.7% |
| Other operating charges | 640/8 | €1,940 | €1,339 | -€601 | -31.0% |
| Gross operating margin | 9900 | €112,786 | €120,824 | +€8,038 | +7.1% |
| Operating profit (loss) | 9901 | €80,685 | €81,858 | +€1,174 | +1.5% |
| Financial income | 75/76B | €166 | €629 | +€463 | +279% |
| Recurring financial income | 75 | €166 | €629 | +€463 | +279% |
| Financial charges | 65/66B | €4,770 | €2,185 | -€2,585 | -54.2% |
| Recurring financial charges | 65 | €4,770 | €2,185 | -€2,585 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €76,081 | €80,303 | +€4,222 | +5.5% |
| Income taxes | 67/77 | €20,149 | €21,154 | +€1,004 | +5.0% |
| Profit (loss) for the period | 9904 | €55,932 | €59,149 | +€3,217 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,932 | €59,149 | +€3,217 | +5.8% |
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 29 October 2026 via checked.be.