OSTEOLISTIC: 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.
OSTEOLISTIC
Largest movements
- Cash -€56,191
down €56,191 (-60.5%), from €92,869 to €36,678
mainly Receivables after one year (-€40,000) and Investment in fixed assets (net) (-€29,161)
- Receivables after one year +€40,000
new in 2024: €40,000
- Tangible fixed assets +€25,629
up €25,629 (+944.9%), from €2,712 to €28,341
- Reserves +€11,140
up €11,140 (+14.3%), from €77,860 to €89,000
- Trade debts -€1,897
down €1,897 (-47.7%), from €3,978 to €2,082
- Depreciation +€2,464
up €2,464 (+230.8%), from €1,068 to €3,532
- Taxes -€871
down €871 (-7.7%), from €11,298 to €10,426
- Gross operating margin -€655
down €655 (-1.8%), from €35,834 to €35,179
- Other operating charges +€626
up €626 (+372.9%), from €168 to €794
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,833 | €108,278 | +€9,445 | +9.6% |
| Fixed assets | 21/28 | €2,803 | €28,432 | +€25,629 | +914.4% |
| Tangible fixed assets | 22/27 | €2,712 | €28,341 | +€25,629 | +944.9% |
| Furniture and vehicles | 24 | €2,712 | €28,341 | +€25,629 | +944.9% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €96,030 | €79,847 | -€16,184 | -16.9% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €3,162 | €3,169 | +€7 | +0.2% |
| Trade receivables | 40 | €459 | €466 | +€7 | +1.6% |
| Other amounts receivable | 41 | €2,702 | €2,702 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,869 | €36,678 | -€56,191 | -60.5% |
| Total equity and liabilities | 10/49 | €98,833 | €108,278 | +€9,445 | +9.6% |
| Equity | 10/15 | €84,855 | €95,244 | +€10,389 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,860 | €89,000 | +€11,140 | +14.3% |
| Distributable reserves | 133 | €77,860 | €89,000 | +€11,140 | +14.3% |
| Profit (loss) carried forward | 14 | €795 | €44 | -€751 | -94.5% |
| Amounts payable | 17/49 | €13,978 | €13,034 | -€944 | -6.8% |
| Amounts payable within one year | 42/48 | €13,978 | €12,508 | -€1,470 | -10.5% |
| Trade debts | 44 | €3,978 | €2,082 | -€1,897 | -47.7% |
| Suppliers | 440/4 | €3,978 | €2,082 | -€1,897 | -47.7% |
| Taxes, remuneration and social security | 45 | €500 | €926 | +€426 | +85.3% |
| Taxes | 450/3 | €500 | €926 | +€426 | +85.3% |
| Other amounts payable | 47/48 | €9,500 | €9,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €526 | +€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €3,532 | +€2,464 | +230.8% |
| Other operating charges | 640/8 | €168 | €794 | +€626 | +372.9% |
| Gross operating margin | 9900 | €35,834 | €35,179 | -€655 | -1.8% |
| Operating profit (loss) | 9901 | €34,598 | €30,852 | -€3,746 | -10.8% |
| Financial income | 75/76B | €5 | €168 | +€162 | +3097.5% |
| Recurring financial income | 75 | €5 | €168 | +€162 | +3097.5% |
| Financial charges | 65/66B | €330 | €204 | -€126 | -38.1% |
| Recurring financial charges | 65 | €330 | €204 | -€126 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €34,273 | €30,816 | -€3,458 | -10.1% |
| Income taxes | 67/77 | €11,298 | €10,426 | -€871 | -7.7% |
| Profit (loss) for the period | 9904 | €22,976 | €20,389 | -€2,586 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,976 | €20,389 | -€2,586 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.