OSTEOFORMED: 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.
OSTEOFORMED
Largest movements
- Receivables within one year -€6,488
down €6,488 (-47.7%), from €13,599 to €7,111
of which Other amounts receivable: -€6,781
- Tangible fixed assets -€6,272
down €6,272 (-8.2%), from €76,366 to €70,094
of which Other tangible fixed assets: -€6,692
- Deferred charges and accrued income +€3,631
up €3,631 (+39.6%), from €9,178 to €12,810
- Reserves +€17,430
up €17,430 (+56.1%), from €31,048 to €48,478
- Current portion of long-term debt -€11,453
down €11,453 (-54.9%), from €20,849 to €9,396
- Debts after one year -€7,106
down €7,106 (-24.8%), from €28,648 to €21,542
- Trade debts -€4,175
down €4,175 (-71.7%), from €5,819 to €1,644
- Tax, wage and social debts -€3,745
down €3,745 (-68.2%), from €5,488 to €1,743
- Gross operating margin -€8,051
down €8,051 (-16.2%), from €49,706 to €41,655
- Depreciation +€2,220
up €2,220 (+19.1%), from €11,618 to €13,838
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 | €99,595 | €90,046 | -€9,549 | -9.6% |
| Fixed assets | 21/28 | €76,391 | €70,119 | -€6,272 | -8.2% |
| Tangible fixed assets | 22/27 | €76,366 | €70,094 | -€6,272 | -8.2% |
| Furniture and vehicles | 24 | €21,357 | €21,777 | +€419 | +2.0% |
| Other tangible fixed assets | 26 | €55,009 | €48,318 | -€6,692 | -12.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €23,203 | €19,926 | -€3,277 | -14.1% |
| Amounts receivable within one year | 40/41 | €13,599 | €7,111 | -€6,488 | -47.7% |
| Trade receivables | 40 | - | €293 | +€293 | |
| Other amounts receivable | 41 | €13,599 | €6,818 | -€6,781 | -49.9% |
| Cash at bank and in hand | 54/58 | €426 | €5 | -€420 | -98.7% |
| Deferred charges and accrued income | 490/1 | €9,178 | €12,810 | +€3,631 | +39.6% |
| Total equity and liabilities | 10/49 | €99,595 | €90,046 | -€9,549 | -9.6% |
| Equity | 10/15 | €37,248 | €54,678 | +€17,430 | +46.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,048 | €48,478 | +€17,430 | +56.1% |
| Distributable reserves | 133 | €31,048 | €48,478 | +€17,430 | +56.1% |
| Amounts payable | 17/49 | €62,347 | €35,368 | -€26,979 | -43.3% |
| Amounts payable after more than one year | 17 | €28,648 | €21,542 | -€7,106 | -24.8% |
| Financial debts | 170/4 | €28,648 | €21,542 | -€7,106 | -24.8% |
| Amounts payable within one year | 42/48 | €32,866 | €12,994 | -€19,872 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €20,849 | €9,396 | -€11,453 | -54.9% |
| Financial debts | 43 | €710 | €211 | -€499 | -70.3% |
| Credit institutions | 430/8 | €710 | €211 | -€499 | -70.3% |
| Trade debts | 44 | €5,819 | €1,644 | -€4,175 | -71.7% |
| Suppliers | 440/4 | €5,819 | €1,644 | -€4,175 | -71.7% |
| Taxes, remuneration and social security | 45 | €5,488 | €1,743 | -€3,745 | -68.2% |
| Taxes | 450/3 | €5,488 | €1,743 | -€3,745 | -68.2% |
| Accrued charges and deferred income | 492/3 | €833 | €831 | -€2 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €13,838 | +€2,220 | +19.1% |
| Other operating charges | 640/8 | €1,173 | €1,035 | -€138 | -11.8% |
| Non-recurring operating charges | 66A | €6,996 | - | -€6,996 | |
| Gross operating margin | 9900 | €49,706 | €41,655 | -€8,051 | -16.2% |
| Operating profit (loss) | 9901 | €29,918 | €26,782 | -€3,136 | -10.5% |
| Financial income | 75/76B | €486 | €750 | +€264 | +54.4% |
| Recurring financial income | 75 | €486 | €750 | +€264 | +54.4% |
| Financial charges | 65/66B | €2,566 | €2,321 | -€245 | -9.6% |
| Recurring financial charges | 65 | €2,566 | €2,321 | -€245 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €27,838 | €25,211 | -€2,627 | -9.4% |
| Income taxes | 67/77 | €8,249 | €7,781 | -€468 | -5.7% |
| Profit (loss) for the period | 9904 | €19,589 | €17,430 | -€2,159 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,589 | €17,430 | -€2,159 | -11.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.