Osteopauwels: 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.
Osteopauwels
Largest movements
- Tangible fixed assets -€23,707
down €23,707 (-75.3%), from €31,488 to €7,781
of which Furniture and vehicles: -€23,272
- Cash +€12,454
up €12,454 (+184%), from €6,752 to €19,207
mainly Depreciation (+€23,707) and Receivables within one year (+€11,659)
- Receivables within one year -€11,659
no longer reported in 2025 (was €11,659)
- Financial fixed assets +€2,400
up €2,400 (+1.9%), from €126,976 to €129,376
- Profit (loss) carried forward -€24,334
down €24,334 (-814%), from -€2,989 to -€27,324
- Other debts +€5,912
up €5,912 (+15.7%), from €37,698 to €43,611
- Trade debts -€2,273
down €2,273 (-90.3%), from €2,518 to €245
- Gross operating margin -€4,849
down €4,849, from €4,559 to -€290
- Financial charges +€2,718
up €2,718 (+1,570%), from €173 to €2,891
- Financial income +€951
up €951 (+37.0%), from €2,572 to €3,523
- Other operating charges +€534
up €534 (+170%), from €314 to €848
- Depreciation -€518
down €518 (-2.1%), from €24,225 to €23,707
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 | €186,699 | €165,309 | -€21,390 | -11.5% |
| Fixed assets | 21/28 | €158,464 | €137,157 | -€21,307 | -13.4% |
| Tangible fixed assets | 22/27 | €31,488 | €7,781 | -€23,707 | -75.3% |
| Plant, machinery and equipment | 23 | €1,011 | €576 | -€435 | -43.0% |
| Furniture and vehicles | 24 | €30,477 | €7,205 | -€23,272 | -76.4% |
| Financial fixed assets | 28 | €126,976 | €129,376 | +€2,400 | +1.9% |
| Current assets | 29/58 | €28,235 | €28,153 | -€83 | -0.3% |
| Amounts receivable within one year | 40/41 | €11,659 | - | -€11,659 | |
| Other amounts receivable | 41 | €11,659 | - | -€11,659 | |
| Cash at bank and in hand | 54/58 | €6,752 | €19,207 | +€12,454 | +184% |
| Deferred charges and accrued income | 490/1 | €9,824 | €8,946 | -€878 | -8.9% |
| Total equity and liabilities | 10/49 | €186,699 | €165,309 | -€21,390 | -11.5% |
| Equity | 10/15 | €145,667 | €121,333 | -€24,334 | -16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,256 | €136,256 | = | 0.0% |
| Distributable reserves | 133 | €136,256 | €136,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,989 | -€27,324 | -€24,334 | -814% |
| Amounts payable | 17/49 | €41,033 | €43,977 | +€2,944 | +7.2% |
| Amounts payable within one year | 42/48 | €41,033 | €43,977 | +€2,944 | +7.2% |
| Trade debts | 44 | €2,518 | €245 | -€2,273 | -90.3% |
| Suppliers | 440/4 | €2,518 | €245 | -€2,273 | -90.3% |
| Taxes, remuneration and social security | 45 | €816 | €121 | -€695 | -85.2% |
| Taxes | 450/3 | €600 | €121 | -€479 | -79.9% |
| Remuneration and social security | 454/9 | €216 | - | -€216 | |
| Other amounts payable | 47/48 | €37,698 | €43,611 | +€5,912 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,225 | €23,707 | -€518 | -2.1% |
| Other operating charges | 640/8 | €314 | €848 | +€534 | +170% |
| Gross operating margin | 9900 | €4,559 | -€290 | -€4,849 | |
| Operating profit (loss) | 9901 | -€19,981 | -€24,845 | -€4,865 | -24.3% |
| Financial income | 75/76B | €2,572 | €3,523 | +€951 | +37.0% |
| Recurring financial income | 75 | €2,572 | €3,523 | +€951 | +37.0% |
| Financial charges | 65/66B | €173 | €2,891 | +€2,718 | +1,570% |
| Recurring financial charges | 65 | €173 | €2,891 | +€2,718 | +1,570% |
| Profit (loss) for the period before taxes | 9903 | -€17,582 | -€24,214 | -€6,632 | -37.7% |
| Income taxes | 67/77 | €266 | €121 | -€145 | -54.6% |
| Profit (loss) for the period | 9904 | -€17,847 | -€24,334 | -€6,487 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,847 | -€24,334 | -€6,487 | -36.3% |
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 24 October 2026 via checked.be.