OSTEOLANE: 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.
OSTEOLANE
Largest movements
- Tangible fixed assets -€22,210
down €22,210 (-29.5%), from €75,356 to €53,146
of which Land and buildings: -€22,974
- Current investments +€8,800
up €8,800 (+14.7%), from €60,000 to €68,800
- Cash +€7,020
up €7,020 (+13.7%), from €51,306 to €58,326
mainly Depreciation (+€24,110) and Net result for the year (+€22,015)
- Deferred charges and accrued income -€2,691
down €2,691 (-32.4%), from €8,314 to €5,623
- Debts after one year -€24,798
down €24,798 (-46.1%), from €53,768 to €28,970
- Reserves +€22,000
up €22,000 (+14.0%), from €156,710 to €178,710
of which Distributable reserves: +€22,000
- Other debts -€5,174
down €5,174 (-86.2%), from €6,000 to €826
- Gross operating margin -€5,825
down €5,825 (-8.9%), from €65,673 to €59,848
- Financial charges -€1,087
down €1,087 (-22.2%), from €4,896 to €3,809
- Depreciation -€984
down €984 (-3.9%), from €25,094 to €24,110
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 | €256,006 | €248,724 | -€7,282 | -2.8% |
| Fixed assets | 21/28 | €75,356 | €53,146 | -€22,210 | -29.5% |
| Tangible fixed assets | 22/27 | €75,356 | €53,146 | -€22,210 | -29.5% |
| Land and buildings | 22 | €74,406 | €51,432 | -€22,974 | -30.9% |
| Furniture and vehicles | 24 | €950 | €1,714 | +€764 | +80.4% |
| Current assets | 29/58 | €180,650 | €195,578 | +€14,928 | +8.3% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,030 | €2,829 | +€1,799 | +174.7% |
| Trade receivables | 40 | - | €1,127 | +€1,127 | |
| Other amounts receivable | 41 | €1,030 | €1,702 | +€672 | +65.2% |
| Current investments | 50/53 | €60,000 | €68,800 | +€8,800 | +14.7% |
| Cash at bank and in hand | 54/58 | €51,306 | €58,326 | +€7,020 | +13.7% |
| Deferred charges and accrued income | 490/1 | €8,314 | €5,623 | -€2,691 | -32.4% |
| Total equity and liabilities | 10/49 | €256,006 | €248,724 | -€7,282 | -2.8% |
| Equity | 10/15 | €164,882 | €186,897 | +€22,015 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,710 | €178,710 | +€22,000 | +14.0% |
| Tax-exempt reserves | 132 | €30,850 | €30,850 | = | 0.0% |
| Distributable reserves | 133 | €125,860 | €147,860 | +€22,000 | +17.5% |
| Profit (loss) carried forward | 14 | €1,972 | €1,987 | +€15 | +0.8% |
| Amounts payable | 17/49 | €91,124 | €61,827 | -€29,297 | -32.2% |
| Amounts payable after more than one year | 17 | €53,768 | €28,970 | -€24,798 | -46.1% |
| Financial debts | 170/4 | €53,768 | €28,970 | -€24,798 | -46.1% |
| Amounts payable within one year | 42/48 | €37,106 | €30,182 | -€6,924 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €28,466 | €27,189 | -€1,277 | -4.5% |
| Trade debts | 44 | €1,667 | €667 | -€1,000 | -60.0% |
| Suppliers | 440/4 | €1,667 | €667 | -€1,000 | -60.0% |
| Taxes, remuneration and social security | 45 | €973 | €1,500 | +€527 | +54.2% |
| Taxes | 450/3 | €973 | €1,500 | +€527 | +54.2% |
| Other amounts payable | 47/48 | €6,000 | €826 | -€5,174 | -86.2% |
| Accrued charges and deferred income | 492/3 | €250 | €2,675 | +€2,425 | +970.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,094 | €24,110 | -€984 | -3.9% |
| Other operating charges | 640/8 | €1,285 | €1,431 | +€146 | +11.4% |
| Gross operating margin | 9900 | €65,673 | €59,848 | -€5,825 | -8.9% |
| Operating profit (loss) | 9901 | €39,294 | €34,307 | -€4,987 | -12.7% |
| Financial income | 75/76B | €503 | €450 | -€53 | -10.5% |
| Recurring financial income | 75 | €503 | €450 | -€53 | -10.5% |
| Financial charges | 65/66B | €4,896 | €3,809 | -€1,087 | -22.2% |
| Recurring financial charges | 65 | €4,896 | €3,809 | -€1,087 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €34,901 | €30,948 | -€3,953 | -11.3% |
| Income taxes | 67/77 | €8,724 | €8,933 | +€209 | +2.4% |
| Profit (loss) for the period | 9904 | €26,177 | €22,015 | -€4,162 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,177 | €22,015 | -€4,162 | -15.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.