OSTEONERGIE: 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.
OSTEONERGIE
Largest movements
- Cash +€33,601
up €33,601 (+22.9%), from €146,627 to €180,228
mainly Net result for the year (+€35,639) and Other debts (+€19,800)
- Tangible fixed assets -€9,670
down €9,670 (-43.9%), from €22,030 to €12,360
of which Furniture and vehicles: -€9,120
- Receivables within one year +€2,098
up €2,098 (+2498.0%), from €84 to €2,182
- Other debts +€19,800
up €19,800 (+255.6%), from €7,746 to €27,546
- Reserves +€8,100
up €8,100 (+6.2%), from €131,200 to €139,300
- Tax, wage and social debts -€2,030
down €2,030 (-18.3%), from €11,076 to €9,045
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €170,808 | €196,511 | +€25,703 | +15.0% |
| Fixed assets | 21/28 | €22,030 | €12,360 | -€9,670 | -43.9% |
| Tangible fixed assets | 22/27 | €22,030 | €12,360 | -€9,670 | -43.9% |
| Plant, machinery and equipment | 23 | €4,867 | €4,317 | -€550 | -11.3% |
| Furniture and vehicles | 24 | €17,163 | €8,043 | -€9,120 | -53.1% |
| Current assets | 29/58 | €148,777 | €184,151 | +€35,373 | +23.8% |
| Amounts receivable within one year | 40/41 | €84 | €2,182 | +€2,098 | +2498.0% |
| Trade receivables | 40 | €84 | €2,182 | +€2,098 | +2498.0% |
| Cash at bank and in hand | 54/58 | €146,627 | €180,228 | +€33,601 | +22.9% |
| Deferred charges and accrued income | 490/1 | €2,066 | €1,740 | -€326 | -15.8% |
| Total equity and liabilities | 10/49 | €170,808 | €196,511 | +€25,703 | +15.0% |
| Equity | 10/15 | €151,458 | €159,597 | +€8,139 | +5.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €131,200 | €139,300 | +€8,100 | +6.2% |
| Distributable reserves | 133 | €131,200 | €139,300 | +€8,100 | +6.2% |
| Profit (loss) carried forward | 14 | €5,998 | €6,037 | +€39 | +0.7% |
| Amounts payable | 17/49 | €19,350 | €36,914 | +€17,564 | +90.8% |
| Amounts payable within one year | 42/48 | €19,350 | €36,914 | +€17,564 | +90.8% |
| Trade debts | 44 | €528 | €323 | -€206 | -39.0% |
| Suppliers | 440/4 | €528 | €323 | -€206 | -39.0% |
| Taxes, remuneration and social security | 45 | €11,076 | €9,045 | -€2,030 | -18.3% |
| Taxes | 450/3 | €11,076 | €9,045 | -€2,030 | -18.3% |
| Other amounts payable | 47/48 | €7,746 | €27,546 | +€19,800 | +255.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €9,670 | +€49 | +0.5% |
| Other operating charges | 640/8 | €987 | €840 | -€147 | -14.9% |
| Gross operating margin | 9900 | €60,713 | €60,665 | -€47 | -0.1% |
| Operating profit (loss) | 9901 | €50,104 | €50,155 | +€51 | +0.1% |
| Financial income | 75/76B | €3 | €286 | +€283 | +9469.6% |
| Recurring financial income | 75 | €3 | €286 | +€283 | +9469.6% |
| Financial charges | 65/66B | €44 | €41 | -€3 | -6.6% |
| Recurring financial charges | 65 | €44 | €41 | -€3 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €50,063 | €50,399 | +€337 | +0.7% |
| Income taxes | 67/77 | €14,416 | €14,760 | +€344 | +2.4% |
| Profit (loss) for the period | 9904 | €35,646 | €35,639 | -€7 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,646 | €35,639 | -€7 | 0.0% |
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 10 October 2026 via checked.be.