OSTEOKLINIEK: 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.
OSTEOKLINIEK
Largest movements
- Receivables within one year -€53,357
down €53,357 (-19.3%), from €275,755 to €222,398
of which Other amounts receivable: -€27,572
- Cash -€33,085
down €33,085 (-72.4%), from €45,697 to €12,613
mainly Tax, wage and social debts (-€61,921) and Debts after one year (-€57,435)
- Deferred charges and accrued income -€27,848
down €27,848 (-9.2%), from €301,431 to €273,583
- Tangible fixed assets -€26,924
down €26,924 (-29.9%), from €90,061 to €63,137
of which Land and buildings: -€23,511
- Tax, wage and social debts -€61,921
down €61,921 (-80.1%), from €77,265 to €15,345
of which Remuneration and social security: -€64,043
- Debts after one year -€57,435
down €57,435 (-21.6%), from €265,845 to €208,410
- Trade debts -€28,491
down €28,491 (-53.9%), from €52,859 to €24,368
- Reserves +€13,134
up €13,134 (+6.6%), from €198,071 to €211,205
- Staff costs -€255,627
down €255,627 (-77.0%), from €331,902 to €76,276
- Gross operating margin -€242,724
down €242,724 (-63.0%), from €385,451 to €142,727
- Financial charges -€7,045
down €7,045 (-44.0%), from €16,012 to €8,967
- Taxes +€6,923
up €6,923 (+164%), from €4,216 to €11,139
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 | €788,185 | €648,476 | -€139,709 | -17.7% |
| Fixed assets | 21/28 | €165,302 | €139,883 | -€25,420 | -15.4% |
| Tangible fixed assets | 22/27 | €90,061 | €63,137 | -€26,924 | -29.9% |
| Land and buildings | 22 | €83,469 | €59,958 | -€23,511 | -28.2% |
| Plant, machinery and equipment | 23 | €5,016 | €2,595 | -€2,420 | -48.3% |
| Furniture and vehicles | 24 | €1,576 | €584 | -€993 | -63.0% |
| Financial fixed assets | 28 | €75,241 | €76,746 | +€1,505 | +2.0% |
| Current assets | 29/58 | €622,883 | €508,593 | -€114,290 | -18.3% |
| Amounts receivable within one year | 40/41 | €275,755 | €222,398 | -€53,357 | -19.3% |
| Trade receivables | 40 | €47,715 | €21,930 | -€25,785 | -54.0% |
| Other amounts receivable | 41 | €228,040 | €200,468 | -€27,572 | -12.1% |
| Cash at bank and in hand | 54/58 | €45,697 | €12,613 | -€33,085 | -72.4% |
| Deferred charges and accrued income | 490/1 | €301,431 | €273,583 | -€27,848 | -9.2% |
| Total equity and liabilities | 10/49 | €788,185 | €648,476 | -€139,709 | -17.7% |
| Equity | 10/15 | €320,046 | €333,180 | +€13,134 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €198,071 | €211,205 | +€13,134 | +6.6% |
| Distributable reserves | 133 | €198,071 | €211,205 | +€13,134 | +6.6% |
| Profit (loss) carried forward | 14 | €109,575 | €109,575 | = | 0.0% |
| Amounts payable | 17/49 | €468,139 | €315,296 | -€152,843 | -32.6% |
| Amounts payable after more than one year | 17 | €265,845 | €208,410 | -€57,435 | -21.6% |
| Financial debts | 170/4 | €265,845 | €208,410 | -€57,435 | -21.6% |
| Amounts payable within one year | 42/48 | €202,295 | €106,886 | -€95,408 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €60,240 | €62,141 | +€1,901 | +3.2% |
| Trade debts | 44 | €52,859 | €24,368 | -€28,491 | -53.9% |
| Suppliers | 440/4 | €52,859 | €24,368 | -€28,491 | -53.9% |
| Taxes, remuneration and social security | 45 | €77,265 | €15,345 | -€61,921 | -80.1% |
| Taxes | 450/3 | €13,222 | €15,345 | +€2,123 | +16.1% |
| Remuneration and social security | 454/9 | €64,043 | - | -€64,043 | |
| Other amounts payable | 47/48 | €11,930 | €5,032 | -€6,898 | -57.8% |
| Remuneration, social security and pensions | 62 | €331,902 | €76,276 | -€255,627 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,509 | €26,924 | -€584 | -2.1% |
| Other operating charges | 640/8 | €4,433 | €7,868 | +€3,434 | +77.5% |
| Gross operating margin | 9900 | €385,451 | €142,727 | -€242,724 | -63.0% |
| Operating profit (loss) | 9901 | €21,607 | €31,660 | +€10,053 | +46.5% |
| Financial income | 75/76B | €1,619 | €1,580 | -€39 | -2.4% |
| Recurring financial income | 75 | €1,619 | €1,580 | -€39 | -2.4% |
| Financial charges | 65/66B | €16,012 | €8,967 | -€7,045 | -44.0% |
| Recurring financial charges | 65 | €16,012 | €8,967 | -€7,045 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €7,213 | €24,273 | +€17,059 | +236% |
| Income taxes | 67/77 | €4,216 | €11,139 | +€6,923 | +164% |
| Profit (loss) for the period | 9904 | €2,998 | €13,134 | +€10,136 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €2,998 | €13,134 | +€10,136 | +338% |
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 17 October 2026 via checked.be.