OSTEON INTERNATIONAL: 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.
OSTEON INTERNATIONAL
Largest movements
- Receivables within one year +€168,041
up €168,041 (+240%), from €70,144 to €238,185
of which Trade receivables: +€114,944
- Cash -€113,832
down €113,832 (-58.3%), from €195,217 to €81,385
mainly Receivables within one year (-€168,041) and Trade debts (-€19,379)
- Tangible fixed assets -€9,238
down €9,238 (-42.3%), from €21,814 to €12,576
of which Plant, machinery and equipment: -€8,686
- Profit (loss) carried forward +€62,905
up €62,905 (+26.9%), from €234,281 to €297,186
- Trade debts -€19,379
down €19,379 (-15.4%), from €125,523 to €106,144
- Gross operating margin -€203,150
down €203,150 (-64.1%), from €317,019 to €113,869
- Taxes -€52,943
down €52,943 (-70.5%), from €75,140 to €22,197
- Staff costs +€18,571
new in 2025: €18,571
- Financial charges -€8,754
down €8,754 (-59.5%), from €14,704 to €5,950
- Financial income +€8,606
up €8,606 (+650%), from €1,324 to €9,930
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 | €464,133 | €511,045 | +€46,912 | +10.1% |
| Fixed assets | 21/28 | €21,814 | €12,576 | -€9,238 | -42.3% |
| Tangible fixed assets | 22/27 | €21,814 | €12,576 | -€9,238 | -42.3% |
| Plant, machinery and equipment | 23 | €19,456 | €10,770 | -€8,686 | -44.6% |
| Furniture and vehicles | 24 | €2,358 | €1,806 | -€552 | -23.4% |
| Current assets | 29/58 | €442,319 | €498,469 | +€56,150 | +12.7% |
| Stocks and contracts in progress | 3 | €174,609 | €175,972 | +€1,363 | +0.8% |
| Stocks | 30/36 | €174,609 | €175,972 | +€1,363 | +0.8% |
| Amounts receivable within one year | 40/41 | €70,144 | €238,185 | +€168,041 | +240% |
| Trade receivables | 40 | €51,008 | €165,952 | +€114,944 | +225% |
| Other amounts receivable | 41 | €19,136 | €72,233 | +€53,097 | +277% |
| Cash at bank and in hand | 54/58 | €195,217 | €81,385 | -€113,832 | -58.3% |
| Deferred charges and accrued income | 490/1 | €2,349 | €2,927 | +€578 | +24.6% |
| Total equity and liabilities | 10/49 | €464,133 | €511,045 | +€46,912 | +10.1% |
| Equity | 10/15 | €302,451 | €365,356 | +€62,905 | +20.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,281 | €297,186 | +€62,905 | +26.9% |
| Amounts payable | 17/49 | €161,682 | €145,689 | -€15,993 | -9.9% |
| Amounts payable within one year | 42/48 | €161,682 | €145,689 | -€15,993 | -9.9% |
| Trade debts | 44 | €125,523 | €106,144 | -€19,379 | -15.4% |
| Suppliers | 440/4 | €125,523 | €106,144 | -€19,379 | -15.4% |
| Taxes, remuneration and social security | 45 | €35,339 | €39,545 | +€4,206 | +11.9% |
| Taxes | 450/3 | €35,339 | €35,147 | -€192 | -0.5% |
| Remuneration and social security | 454/9 | - | €4,398 | +€4,398 | |
| Other amounts payable | 47/48 | €820 | - | -€820 | |
| Remuneration, social security and pensions | 62 | - | €18,571 | +€18,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,261 | €11,931 | +€670 | +5.9% |
| Other operating charges | 640/8 | €450 | €2,245 | +€1,795 | +399% |
| Gross operating margin | 9900 | €317,019 | €113,869 | -€203,150 | -64.1% |
| Operating profit (loss) | 9901 | €305,308 | €81,122 | -€224,186 | -73.4% |
| Financial income | 75/76B | €1,324 | €9,930 | +€8,606 | +650% |
| Recurring financial income | 75 | €1,324 | €9,930 | +€8,606 | +650% |
| Financial charges | 65/66B | €14,704 | €5,950 | -€8,754 | -59.5% |
| Recurring financial charges | 65 | €14,704 | €5,950 | -€8,754 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €291,928 | €85,102 | -€206,826 | -70.8% |
| Income taxes | 67/77 | €75,140 | €22,197 | -€52,943 | -70.5% |
| Profit (loss) for the period | 9904 | €216,788 | €62,905 | -€153,883 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €216,788 | €62,905 | -€153,883 | -71.0% |
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 19 October 2026 via checked.be.