OSTEOLESSE: 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.
OSTEOLESSE
Largest movements
- Cash +€37,199
up €37,199 (+67.4%), from €55,223 to €92,421
mainly Net result for the year (+€40,508) and Other debts (+€29,588)
- Tangible fixed assets -€10,574
down €10,574 (-7.1%), from €148,091 to €137,517
of which Land and buildings: -€8,503
- Receivables within one year -€3,960
down €3,960 (-63.9%), from €6,198 to €2,237
of which Trade receivables: -€2,038
- Deferred charges and accrued income +€3,874
up €3,874 (+67.3%), from €5,755 to €9,629
- Intangible fixed assets -€3,200
down €3,200 (-30.5%), from €10,508 to €7,308
- Debts after one year -€47,513
down €47,513 (-32.9%), from €144,335 to €96,822
of which Other amounts payable: -€35,000
- Profit (loss) carried forward +€40,508
up €40,508 (+81.6%), from €49,637 to €90,145
- Other debts +€29,588
up €29,588 (+274.8%), from €10,769 to €40,356
- Accrued charges and deferred income +€3,049
new in 2026: €3,049
- Trade debts -€2,806
down €2,806 (-66.5%), from €4,217 to €1,411
- Turnover -€145,178
no longer reported in 2026 (was €145,178)
- Purchases and services -€97,405
no longer reported in 2026 (was €97,405)
- Gross operating margin +€26,684
up €26,684 (+55.9%), from €47,773 to €74,457
- Depreciation -€6,204
down €6,204 (-29.9%), from €20,780 to €14,576
- Taxes +€3,706
up €3,706 (+57.2%), from €6,482 to €10,188
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,958 | €249,296 | +€23,339 | +10.3% |
| Fixed assets | 21/28 | €158,782 | €145,008 | -€13,774 | -8.7% |
| Intangible fixed assets | 21 | €10,508 | €7,308 | -€3,200 | -30.5% |
| Tangible fixed assets | 22/27 | €148,091 | €137,517 | -€10,574 | -7.1% |
| Land and buildings | 22 | €145,469 | €136,965 | -€8,503 | -5.8% |
| Plant, machinery and equipment | 23 | - | €552 | +€552 | |
| Furniture and vehicles | 24 | €2,623 | €0 | -€2,623 | -100.0% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €67,175 | €104,288 | +€37,113 | +55.2% |
| Amounts receivable within one year | 40/41 | €6,198 | €2,237 | -€3,960 | -63.9% |
| Trade receivables | 40 | €2,698 | €660 | -€2,038 | -75.5% |
| Other amounts receivable | 41 | €3,500 | €1,577 | -€1,923 | -54.9% |
| Cash at bank and in hand | 54/58 | €55,223 | €92,421 | +€37,199 | +67.4% |
| Deferred charges and accrued income | 490/1 | €5,755 | €9,629 | +€3,874 | +67.3% |
| Total equity and liabilities | 10/49 | €225,958 | €249,296 | +€23,339 | +10.3% |
| Equity | 10/15 | €54,637 | €95,145 | +€40,508 | +74.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €49,637 | €90,145 | +€40,508 | +81.6% |
| Amounts payable | 17/49 | €171,321 | €154,151 | -€17,170 | -10.0% |
| Amounts payable after more than one year | 17 | €144,335 | €96,822 | -€47,513 | -32.9% |
| Financial debts | 170/4 | €109,335 | €96,822 | -€12,513 | -11.4% |
| Other amounts payable | 178/9 | €35,000 | - | -€35,000 | |
| Amounts payable within one year | 42/48 | €26,986 | €54,281 | +€27,294 | +101.1% |
| Current portion of amounts payable after more than one year | 42 | €12,001 | €12,513 | +€512 | +4.3% |
| Trade debts | 44 | €4,217 | €1,411 | -€2,806 | -66.5% |
| Suppliers | 440/4 | €4,217 | €1,411 | -€2,806 | -66.5% |
| Other amounts payable | 47/48 | €10,769 | €40,356 | +€29,588 | +274.8% |
| Accrued charges and deferred income | 492/3 | - | €3,049 | +€3,049 | |
| Turnover | 70 | €145,178 | - | -€145,178 | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,405 | - | -€97,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,780 | €14,576 | -€6,204 | -29.9% |
| Other operating charges | 640/8 | €1,813 | €930 | -€883 | -48.7% |
| Gross operating margin | 9900 | €47,773 | €74,457 | +€26,684 | +55.9% |
| Operating profit (loss) | 9901 | €25,180 | €58,951 | +€33,771 | +134.1% |
| Financial charges | 65/66B | €5,573 | €8,254 | +€2,682 | +48.1% |
| Recurring financial charges | 65 | €5,573 | €8,254 | +€2,682 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €19,607 | €50,696 | +€31,089 | +158.6% |
| Income taxes | 67/77 | €6,482 | €10,188 | +€3,706 | +57.2% |
| Profit (loss) for the period | 9904 | €13,125 | €40,508 | +€27,383 | +208.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,125 | €40,508 | +€27,383 | +208.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.