OSTEOMED CONCERN: 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.
OSTEOMED CONCERN
Largest movements
- Cash -€46,200
down €46,200 (-55.6%), from €83,038 to €36,838
mainly Debts after one year (-€70,369) and Tax, wage and social debts (-€37,062)
- Tangible fixed assets -€45,976
down €45,976 (-4.8%), from €963,369 to €917,394
of which Land and buildings: -€25,093
- Receivables within one year -€13,731
down €13,731 (-29.7%), from €46,261 to €32,530
of which Trade receivables: -€20,550
- Debts after one year -€70,369
down €70,369 (-14.4%), from €489,761 to €419,392
- Tax, wage and social debts -€37,062
down €37,062 (-73.7%), from €50,303 to €13,241
of which Taxes: -€40,062
- Gross operating margin -€97,660
down €97,660 (-47.0%), from €207,766 to €110,106
- Taxes -€29,726
down €29,726 (-65.9%), from €45,104 to €15,378
- Depreciation -€5,292
down €5,292 (-10.2%), from €51,999 to €46,708
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 | €1,095,085 | €991,099 | -€103,987 | -9.5% |
| Fixed assets | 21/28 | €963,369 | €917,394 | -€45,976 | -4.8% |
| Tangible fixed assets | 22/27 | €963,369 | €917,394 | -€45,976 | -4.8% |
| Land and buildings | 22 | €917,450 | €892,357 | -€25,093 | -2.7% |
| Plant, machinery and equipment | 23 | €7,679 | €5,528 | -€2,151 | -28.0% |
| Furniture and vehicles | 24 | €38,240 | €19,509 | -€18,731 | -49.0% |
| Current assets | 29/58 | €131,716 | €73,705 | -€58,011 | -44.0% |
| Amounts receivable within one year | 40/41 | €46,261 | €32,530 | -€13,731 | -29.7% |
| Trade receivables | 40 | €33,000 | €12,450 | -€20,550 | -62.3% |
| Other amounts receivable | 41 | €13,261 | €20,080 | +€6,819 | +51.4% |
| Cash at bank and in hand | 54/58 | €83,038 | €36,838 | -€46,200 | -55.6% |
| Deferred charges and accrued income | 490/1 | €2,416 | €4,337 | +€1,921 | +79.5% |
| Total equity and liabilities | 10/49 | €1,095,085 | €991,099 | -€103,987 | -9.5% |
| Equity | 10/15 | €467,940 | €467,653 | -€287 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €461,740 | €461,453 | -€287 | -0.1% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €440,690 | €440,403 | -€287 | -0.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €627,145 | €523,446 | -€103,699 | -16.5% |
| Amounts payable after more than one year | 17 | €489,761 | €419,392 | -€70,369 | -14.4% |
| Financial debts | 170/4 | €489,761 | €419,392 | -€70,369 | -14.4% |
| Amounts payable within one year | 42/48 | €137,384 | €104,054 | -€33,330 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €71,232 | €70,369 | -€862 | -1.2% |
| Trade debts | 44 | €13,842 | €20,026 | +€6,184 | +44.7% |
| Suppliers | 440/4 | €13,842 | €20,026 | +€6,184 | +44.7% |
| Taxes, remuneration and social security | 45 | €50,303 | €13,241 | -€37,062 | -73.7% |
| Taxes | 450/3 | €50,303 | €10,241 | -€40,062 | -79.6% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,007 | €418 | -€1,589 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,999 | €46,708 | -€5,292 | -10.2% |
| Other operating charges | 640/8 | €7,528 | €9,129 | +€1,602 | +21.3% |
| Gross operating margin | 9900 | €207,766 | €110,106 | -€97,660 | -47.0% |
| Operating profit (loss) | 9901 | €148,240 | €54,269 | -€93,970 | -63.4% |
| Financial income | 75/76B | €1,492 | €168 | -€1,324 | -88.7% |
| Recurring financial income | 75 | €1,492 | €168 | -€1,324 | -88.7% |
| Financial charges | 65/66B | €19,609 | €18,539 | -€1,070 | -5.5% |
| Recurring financial charges | 65 | €19,609 | €18,539 | -€1,070 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €130,123 | €35,898 | -€94,224 | -72.4% |
| Income taxes | 67/77 | €45,104 | €15,378 | -€29,726 | -65.9% |
| Profit (loss) for the period | 9904 | €85,019 | €20,520 | -€64,499 | -75.9% |
| Transfer from tax-exempt reserves | 789 | €25,260 | €0 | -€25,260 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €110,279 | €20,520 | -€89,759 | -81.4% |
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 16 October 2026 via checked.be.