OSTEOKINEFIT: 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.
OSTEOKINEFIT
Largest movements
- Cash -€32,524
down €32,524 (-25.5%), from €127,583 to €95,059
mainly Other debts (-€29,318) and Tax, wage and social debts (-€19,433)
- Tangible fixed assets -€26,283
down €26,283 (-20.6%), from €127,286 to €101,003
of which Furniture and vehicles: -€22,141
- Other debts -€29,318
down €29,318 (-94.3%), from €31,093 to €1,775
- Tax, wage and social debts -€19,433
no longer reported in 2025 (was €19,433)
- Current portion of long-term debt -€13,945
down €13,945 (-91.5%), from €15,242 to €1,297
- Profit (loss) carried forward +€6,962
up €6,962 (+3.8%), from €182,117 to €189,078
- Gross operating margin -€63,219
down €63,219 (-58.5%), from €108,005 to €44,786
- Depreciation -€13,378
down €13,378 (-32.3%), from €41,472 to €28,094
- Taxes -€9,871
down €9,871 (-78.7%), from €12,547 to €2,676
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 | €263,737 | €206,704 | -€57,033 | -21.6% |
| Formation expenses | 20 | €1,002 | €549 | -€453 | -45.2% |
| Fixed assets | 21/28 | €127,286 | €101,003 | -€26,283 | -20.6% |
| Tangible fixed assets | 22/27 | €127,286 | €101,003 | -€26,283 | -20.6% |
| Furniture and vehicles | 24 | €109,857 | €87,716 | -€22,141 | -20.2% |
| Other tangible fixed assets | 26 | €17,428 | €13,286 | -€4,142 | -23.8% |
| Current assets | 29/58 | €135,449 | €105,152 | -€30,297 | -22.4% |
| Amounts receivable within one year | 40/41 | €7,867 | €9,929 | +€2,062 | +26.2% |
| Trade receivables | 40 | €58 | - | -€58 | |
| Other amounts receivable | 41 | €7,808 | €9,929 | +€2,121 | +27.2% |
| Cash at bank and in hand | 54/58 | €127,583 | €95,059 | -€32,524 | -25.5% |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €263,737 | €206,704 | -€57,033 | -21.6% |
| Equity | 10/15 | €196,671 | €203,632 | +€6,962 | +3.5% |
| Contributions | 10/11 | €14,554 | €14,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,117 | €189,078 | +€6,962 | +3.8% |
| Amounts payable | 17/49 | €67,066 | €3,072 | -€63,994 | -95.4% |
| Amounts payable after more than one year | 17 | €1,297 | - | -€1,297 | |
| Financial debts | 170/4 | €1,297 | - | -€1,297 | |
| Amounts payable within one year | 42/48 | €65,769 | €3,072 | -€62,697 | -95.3% |
| Current portion of amounts payable after more than one year | 42 | €15,242 | €1,297 | -€13,945 | -91.5% |
| Taxes, remuneration and social security | 45 | €19,433 | - | -€19,433 | |
| Taxes | 450/3 | €19,433 | - | -€19,433 | |
| Other amounts payable | 47/48 | €31,093 | €1,775 | -€29,318 | -94.3% |
| Remuneration, social security and pensions | 62 | €4,495 | €4,052 | -€443 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,472 | €28,094 | -€13,378 | -32.3% |
| Other operating charges | 640/8 | €2,497 | €2,924 | +€427 | +17.1% |
| Gross operating margin | 9900 | €108,005 | €44,786 | -€63,219 | -58.5% |
| Operating profit (loss) | 9901 | €59,540 | €9,716 | -€49,825 | -83.7% |
| Financial income | 75/76B | €509 | €423 | -€86 | -16.9% |
| Recurring financial income | 75 | €509 | €423 | -€86 | -16.9% |
| Financial charges | 65/66B | €1,041 | €501 | -€539 | -51.8% |
| Recurring financial charges | 65 | €1,041 | €501 | -€539 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €59,009 | €9,637 | -€49,372 | -83.7% |
| Income taxes | 67/77 | €12,547 | €2,676 | -€9,871 | -78.7% |
| Profit (loss) for the period | 9904 | €46,462 | €6,962 | -€39,501 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,462 | €6,962 | -€39,501 | -85.0% |
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 28 October 2026 via checked.be.