OSTEOMOUVEMENT: 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.
OSTEOMOUVEMENT
Largest movements
- Cash +€19,573
up €19,573 (+88.5%), from €22,107 to €41,680
mainly Net result for the year (+€11,808) and Receivables within one year (+€6,807)
- Receivables within one year -€6,807
down €6,807 (-60.6%), from €11,228 to €4,421
of which Other amounts receivable: -€6,537
- Reserves +€11,808
up €11,808 (+13.6%), from €86,609 to €98,418
- Tax, wage and social debts +€2,553
up €2,553 (+45.9%), from €5,556 to €8,109
of which Taxes: +€2,524
- Gross operating margin +€4,468
up €4,468 (+35.3%), from €12,647 to €17,115
- Taxes +€1,310
up €1,310 (+28.4%), from €4,608 to €5,917
- Financial income +€621
up €621 (+85.3%), from €728 to €1,348
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 | €99,548 | €113,791 | +€14,243 | +14.3% |
| Fixed assets | 21/28 | €398 | €227 | -€171 | -43.1% |
| Tangible fixed assets | 22/27 | €398 | €227 | -€171 | -43.1% |
| Furniture and vehicles | 24 | €398 | €227 | -€171 | -43.1% |
| Current assets | 29/58 | €99,150 | €113,564 | +€14,414 | +14.5% |
| Amounts receivable within one year | 40/41 | €11,228 | €4,421 | -€6,807 | -60.6% |
| Trade receivables | 40 | €270 | - | -€270 | |
| Other amounts receivable | 41 | €10,958 | €4,421 | -€6,537 | -59.7% |
| Current investments | 50/53 | €65,250 | €65,893 | +€643 | +1.0% |
| Cash at bank and in hand | 54/58 | €22,107 | €41,680 | +€19,573 | +88.5% |
| Deferred charges and accrued income | 490/1 | €565 | €1,570 | +€1,005 | +178% |
| Total equity and liabilities | 10/49 | €99,548 | €113,791 | +€14,243 | +14.3% |
| Equity | 10/15 | €92,809 | €104,618 | +€11,808 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,609 | €98,418 | +€11,808 | +13.6% |
| Distributable reserves | 133 | €86,609 | €98,418 | +€11,808 | +13.6% |
| Amounts payable | 17/49 | €6,739 | €9,173 | +€2,434 | +36.1% |
| Amounts payable within one year | 42/48 | €5,923 | €9,173 | +€3,250 | +54.9% |
| Trade debts | 44 | €367 | €1,064 | +€697 | +190% |
| Suppliers | 440/4 | €367 | €1,064 | +€697 | +190% |
| Taxes, remuneration and social security | 45 | €5,556 | €8,109 | +€2,553 | +45.9% |
| Taxes | 450/3 | €4,647 | €7,172 | +€2,524 | +54.3% |
| Remuneration and social security | 454/9 | €909 | €938 | +€29 | +3.1% |
| Accrued charges and deferred income | 492/3 | €816 | - | -€816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €171 | -€61 | -26.3% |
| Other operating charges | 640/8 | €494 | €521 | +€27 | +5.6% |
| Gross operating margin | 9900 | €12,647 | €17,115 | +€4,468 | +35.3% |
| Operating profit (loss) | 9901 | €11,921 | €16,422 | +€4,502 | +37.8% |
| Financial income | 75/76B | €728 | €1,348 | +€621 | +85.3% |
| Recurring financial income | 75 | €728 | €1,348 | +€621 | +85.3% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.2% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €12,602 | €17,726 | +€5,124 | +40.7% |
| Income taxes | 67/77 | €4,608 | €5,917 | +€1,310 | +28.4% |
| Profit (loss) for the period | 9904 | €7,994 | €11,808 | +€3,814 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,994 | €11,808 | +€3,814 | +47.7% |
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 22 October 2026 via checked.be.