OSTEOPEDIA: what changed
Two fiscal 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.
OSTEOPEDIA
Largest movements
- Cash +€8,555
up €8,555 (+585.9%), from €1,460 to €10,015
mainly Net result for the year (+€8,591) and Tax, wage and social debts (+€2,774)
- Receivables within one year +€2,637
up €2,637 (+798.2%), from €330 to €2,967
- Deferred charges and accrued income +€250
new in 2025: €250
- Intangible fixed assets -€240
down €240 (-20.1%), from €1,195 to €955
- Profit (loss) carried forward +€8,591
up €8,591, from -€2,828 to €5,763
- Tax, wage and social debts +€2,774
new in 2025: €2,774
- Advances received +€2,250
new in 2025: €2,250
- Accrued charges and deferred income -€1,785
down €1,785 (-100.0%), from €1,785 to €0
- Trade debts -€629
down €629 (-61.1%), from €1,029 to €400
- Gross operating margin +€13,659
up €13,659, from -€2,264 to €11,395
- Taxes +€1,966
new in 2025: €1,966
- Depreciation +€235
up €235 (+4497.7%), from €5 to €240
- Financial charges +€198
up €198 (+898.6%), from €22 to €220
- Other operating charges -€138
down €138 (-25.6%), from €537 to €400
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 | €2,985 | €14,187 | +€11,202 | +375.2% |
| Fixed assets | 21/28 | €1,195 | €955 | -€240 | -20.1% |
| Intangible fixed assets | 21 | €1,195 | €955 | -€240 | -20.1% |
| Current assets | 29/58 | €1,790 | €13,232 | +€11,442 | +639.1% |
| Amounts receivable within one year | 40/41 | €330 | €2,967 | +€2,637 | +798.2% |
| Other amounts receivable | 41 | €330 | €2,967 | +€2,637 | +798.2% |
| Cash at bank and in hand | 54/58 | €1,460 | €10,015 | +€8,555 | +585.9% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €2,985 | €14,187 | +€11,202 | +375.2% |
| Equity | 10/15 | €172 | €8,763 | +€8,591 | +5008.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,828 | €5,763 | +€8,591 | |
| Amounts payable | 17/49 | €2,814 | €5,424 | +€2,610 | +92.8% |
| Amounts payable within one year | 42/48 | €1,029 | €5,424 | +€4,395 | +427.4% |
| Trade debts | 44 | €1,029 | €400 | -€629 | -61.1% |
| Suppliers | 440/4 | €1,029 | €400 | -€629 | -61.1% |
| Advances received on contracts in progress | 46 | - | €2,250 | +€2,250 | |
| Taxes, remuneration and social security | 45 | - | €2,774 | +€2,774 | |
| Taxes | 450/3 | - | €2,774 | +€2,774 | |
| Accrued charges and deferred income | 492/3 | €1,785 | €0 | -€1,785 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €240 | +€235 | +4497.7% |
| Other operating charges | 640/8 | €537 | €400 | -€138 | -25.6% |
| Gross operating margin | 9900 | -€2,264 | €11,395 | +€13,659 | |
| Operating profit (loss) | 9901 | -€2,806 | €10,755 | +€13,562 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €22 | €220 | +€198 | +898.6% |
| Recurring financial charges | 65 | €22 | €220 | +€198 | +898.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,828 | €10,558 | +€13,386 | |
| Income taxes | 67/77 | - | €1,966 | +€1,966 | |
| Profit (loss) for the period | 9904 | -€2,828 | €8,591 | +€11,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,828 | €8,591 | +€11,420 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.