Osteolab: 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.
Osteolab
Largest movements
- Receivables within one year +€50,810
up €50,810 (+47.8%), from €106,234 to €157,044
of which Other amounts receivable: +€50,866
- Tangible fixed assets -€20,680
down €20,680 (-7.8%), from €263,563 to €242,883
of which Land and buildings: -€17,278
- Intangible fixed assets -€20,000
down €20,000 (-33.1%), from €60,493 to €40,493
- Other debts +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Debts after one year -€25,930
down €25,930 (-15.1%), from €171,659 to €145,729
- Current portion of long-term debt -€8,613
down €8,613 (-24.9%), from €34,543 to €25,930
- Accrued charges and deferred income +€5,778
up €5,778 (+229.8%), from €2,514 to €8,292
- Gross operating margin +€17,880
up €17,880 (+11.2%), from €159,647 to €177,527
- Taxes +€5,765
up €5,765 (+23.5%), from €24,550 to €30,315
- Financial income +€3,620
up €3,620 (+122.5%), from €2,955 to €6,575
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 | €434,492 | €447,979 | +€13,487 | +3.1% |
| Fixed assets | 21/28 | €324,056 | €283,376 | -€40,680 | -12.6% |
| Intangible fixed assets | 21 | €60,493 | €40,493 | -€20,000 | -33.1% |
| Tangible fixed assets | 22/27 | €263,563 | €242,883 | -€20,680 | -7.8% |
| Land and buildings | 22 | €236,814 | €219,535 | -€17,278 | -7.3% |
| Plant, machinery and equipment | 23 | €21,542 | €18,285 | -€3,257 | -15.1% |
| Furniture and vehicles | 24 | €5,207 | €5,063 | -€144 | -2.8% |
| Current assets | 29/58 | €110,436 | €164,603 | +€54,167 | +49.0% |
| Amounts receivable within one year | 40/41 | €106,234 | €157,044 | +€50,810 | +47.8% |
| Trade receivables | 40 | €1,207 | €1,150 | -€56 | -4.7% |
| Other amounts receivable | 41 | €105,027 | €155,894 | +€50,866 | +48.4% |
| Cash at bank and in hand | 54/58 | €3,538 | €6,503 | +€2,965 | +83.8% |
| Deferred charges and accrued income | 490/1 | €664 | €1,056 | +€392 | +59.0% |
| Total equity and liabilities | 10/49 | €434,492 | €447,979 | +€13,487 | +3.1% |
| Equity | 10/15 | €140,500 | €140,616 | +€116 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,900 | €122,016 | +€116 | +0.1% |
| Distributable reserves | 133 | €121,900 | €122,016 | +€116 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €293,992 | €307,363 | +€13,371 | +4.5% |
| Amounts payable after more than one year | 17 | €171,659 | €145,729 | -€25,930 | -15.1% |
| Financial debts | 170/4 | €171,659 | €145,729 | -€25,930 | -15.1% |
| Amounts payable within one year | 42/48 | €119,819 | €153,342 | +€33,523 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €34,543 | €25,930 | -€8,613 | -24.9% |
| Financial debts | 43 | €17,796 | €19,660 | +€1,864 | +10.5% |
| Credit institutions | 430/8 | €17,796 | €19,660 | +€1,864 | +10.5% |
| Trade debts | 44 | €4,716 | €7,437 | +€2,722 | +57.7% |
| Suppliers | 440/4 | €4,716 | €7,437 | +€2,722 | +57.7% |
| Taxes, remuneration and social security | 45 | €2,764 | €315 | -€2,449 | -88.6% |
| Taxes | 450/3 | €2,764 | €315 | -€2,449 | -88.6% |
| Other amounts payable | 47/48 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €2,514 | €8,292 | +€5,778 | +229.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,371 | €45,837 | -€534 | -1.2% |
| Other operating charges | 640/8 | €3,080 | €2,880 | -€200 | -6.5% |
| Non-recurring operating charges | 66A | - | €661 | +€661 | |
| Gross operating margin | 9900 | €159,647 | €177,527 | +€17,880 | +11.2% |
| Operating profit (loss) | 9901 | €110,196 | €128,149 | +€17,953 | +16.3% |
| Financial income | 75/76B | €2,955 | €6,575 | +€3,620 | +122.5% |
| Recurring financial income | 75 | €2,955 | €6,575 | +€3,620 | +122.5% |
| Financial charges | 65/66B | €4,800 | €4,294 | -€506 | -10.5% |
| Recurring financial charges | 65 | €4,800 | €4,294 | -€506 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €108,352 | €130,430 | +€22,079 | +20.4% |
| Income taxes | 67/77 | €24,550 | €30,315 | +€5,765 | +23.5% |
| Profit (loss) for the period | 9904 | €83,802 | €100,116 | +€16,314 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,802 | €100,116 | +€16,314 | +19.5% |
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 4 October 2026 via checked.be.