OSTEOPAAT DE FOER: 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.
OSTEOPAAT DE FOER
Largest movements
- Current investments -€81,712
down €81,712 (-41.2%), from €198,405 to €116,692
- Cash +€47,945
up €47,945 (+96.9%), from €49,458 to €97,402
mainly Current investments (+€81,712) and Net result for the year (+€56,241)
- Receivables within one year +€45,834
up €45,834 (+2,336%), from €1,962 to €47,796
of which Other amounts receivable: +€46,000
- Receivables after one year +€24,000
new in 2026: €24,000
- Tangible fixed assets -€21,583
down €21,583 (-38.0%), from €56,728 to €35,145
of which Furniture and vehicles: -€13,162
- Reserves +€55,408
up €55,408 (+26.1%), from €212,343 to €267,752
- Tax, wage and social debts -€18,990
down €18,990 (-96.4%), from €19,707 to €718
- Debts after one year -€12,110
down €12,110 (-31.4%), from €38,624 to €26,514
- Other debts -€10,749
down €10,749 (-49.3%), from €21,813 to €11,065
- Gross operating margin -€33,282
down €33,282 (-27.1%), from €122,778 to €89,496
- Depreciation -€8,915
down €8,915 (-40.4%), from €22,077 to €13,162
- Taxes -€8,271
down €8,271 (-24.5%), from €33,781 to €25,510
- Other operating charges -€5,123
down €5,123 (-81.6%), from €6,279 to €1,156
- Financial income -€4,022
down €4,022 (-30.8%), from €13,070 to €9,047
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,908 | €321,985 | +€14,077 | +4.6% |
| Fixed assets | 21/28 | €56,728 | €35,145 | -€21,583 | -38.0% |
| Tangible fixed assets | 22/27 | €56,728 | €35,145 | -€21,583 | -38.0% |
| Plant, machinery and equipment | 23 | €2,140 | - | -€2,140 | |
| Furniture and vehicles | 24 | €48,307 | €35,145 | -€13,162 | -27.2% |
| Other tangible fixed assets | 26 | €6,280 | - | -€6,280 | |
| Current assets | 29/58 | €251,180 | €286,840 | +€35,659 | +14.2% |
| Amounts receivable after more than one year | 29 | - | €24,000 | +€24,000 | |
| Other amounts receivable | 291 | - | €24,000 | +€24,000 | |
| Amounts receivable within one year | 40/41 | €1,962 | €47,796 | +€45,834 | +2,336% |
| Trade receivables | 40 | €1,962 | €1,796 | -€166 | -8.5% |
| Other amounts receivable | 41 | - | €46,000 | +€46,000 | |
| Current investments | 50/53 | €198,405 | €116,692 | -€81,712 | -41.2% |
| Cash at bank and in hand | 54/58 | €49,458 | €97,402 | +€47,945 | +96.9% |
| Deferred charges and accrued income | 490/1 | €1,356 | €949 | -€407 | -30.0% |
| Total equity and liabilities | 10/49 | €307,908 | €321,985 | +€14,077 | +4.6% |
| Equity | 10/15 | €212,343 | €267,752 | +€55,408 | +26.1% |
| Reserves | 13 | €212,343 | €267,752 | +€55,408 | +26.1% |
| Distributable reserves | 133 | €212,343 | €267,752 | +€55,408 | +26.1% |
| Amounts payable | 17/49 | €95,565 | €54,233 | -€41,332 | -43.3% |
| Amounts payable after more than one year | 17 | €38,624 | €26,514 | -€12,110 | -31.4% |
| Financial debts | 170/4 | €38,624 | €26,514 | -€12,110 | -31.4% |
| Amounts payable within one year | 42/48 | €56,940 | €27,718 | -€29,222 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €11,726 | €12,110 | +€383 | +3.3% |
| Trade debts | 44 | €3,693 | €3,826 | +€133 | +3.6% |
| Suppliers | 440/4 | €3,693 | €3,826 | +€133 | +3.6% |
| Taxes, remuneration and social security | 45 | €19,707 | €718 | -€18,990 | -96.4% |
| Taxes | 450/3 | €19,707 | €718 | -€18,990 | -96.4% |
| Other amounts payable | 47/48 | €21,813 | €11,065 | -€10,749 | -49.3% |
| Non-recurring operating income | 76A | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €3,958 | - | -€3,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,077 | €13,162 | -€8,915 | -40.4% |
| Other operating charges | 640/8 | €6,279 | €1,156 | -€5,123 | -81.6% |
| Gross operating margin | 9900 | €122,778 | €89,496 | -€33,282 | -27.1% |
| Operating profit (loss) | 9901 | €90,464 | €75,178 | -€15,286 | -16.9% |
| Financial income | 75/76B | €13,070 | €9,047 | -€4,022 | -30.8% |
| Recurring financial income | 75 | €13,070 | €9,047 | -€4,022 | -30.8% |
| Financial charges | 65/66B | €5,887 | €2,473 | -€3,414 | -58.0% |
| Recurring financial charges | 65 | €5,887 | €2,473 | -€3,414 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €97,646 | €81,752 | -€15,894 | -16.3% |
| Income taxes | 67/77 | €33,781 | €25,510 | -€8,271 | -24.5% |
| Profit (loss) for the period | 9904 | €63,865 | €56,241 | -€7,624 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,865 | €56,241 | -€7,624 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.