OSTEOPHIL: 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.
OSTEOPHIL
Largest movements
- Receivables within one year +€29,223
up €29,223 (+71.7%), from €40,739 to €69,962
of which Other amounts receivable: +€29,487
- Cash -€2,353
down €2,353 (-19.9%), from €11,829 to €9,476
mainly Receivables within one year (-€29,223) and Tax, wage and social debts (-€4,624)
- Reserves +€26,000
up €26,000 (+121.7%), from €21,360 to €47,360
- Trade debts +€5,389
new in 2025: €5,389
- Tax, wage and social debts -€4,624
down €4,624 (-32.6%), from €14,197 to €9,574
- Gross operating margin +€48,195
up €48,195, from -€6,587 to €41,608
- Taxes +€9,092
up €9,092 (+3916.4%), from €232 to €9,324
- Financial charges +€1,001
up €1,001 (+316.3%), from €317 to €1,318
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 | €56,248 | €84,181 | +€27,934 | +49.7% |
| Fixed assets | 21/28 | €3,680 | €4,360 | +€681 | +18.5% |
| Tangible fixed assets | 22/27 | €3,680 | €4,360 | +€681 | +18.5% |
| Furniture and vehicles | 24 | €3,200 | €4,084 | +€884 | +27.6% |
| Other tangible fixed assets | 26 | €480 | €276 | -€203 | -42.4% |
| Current assets | 29/58 | €52,568 | €79,821 | +€27,253 | +51.8% |
| Amounts receivable within one year | 40/41 | €40,739 | €69,962 | +€29,223 | +71.7% |
| Trade receivables | 40 | €264 | - | -€264 | |
| Other amounts receivable | 41 | €40,474 | €69,962 | +€29,487 | +72.9% |
| Cash at bank and in hand | 54/58 | €11,829 | €9,476 | -€2,353 | -19.9% |
| Deferred charges and accrued income | 490/1 | - | €382 | +€382 | |
| Total equity and liabilities | 10/49 | €56,248 | €84,181 | +€27,934 | +49.7% |
| Equity | 10/15 | €41,873 | €68,635 | +€26,762 | +63.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,360 | €47,360 | +€26,000 | +121.7% |
| Distributable reserves | 133 | €21,360 | €47,360 | +€26,000 | +121.7% |
| Profit (loss) carried forward | 14 | €8,113 | €8,875 | +€762 | +9.4% |
| Amounts payable | 17/49 | €14,375 | €15,546 | +€1,171 | +8.1% |
| Amounts payable within one year | 42/48 | €14,375 | €15,546 | +€1,171 | +8.1% |
| Trade debts | 44 | - | €5,389 | +€5,389 | |
| Suppliers | 440/4 | - | €5,389 | +€5,389 | |
| Taxes, remuneration and social security | 45 | €14,197 | €9,574 | -€4,624 | -32.6% |
| Taxes | 450/3 | €14,197 | €9,574 | -€4,624 | -32.6% |
| Other amounts payable | 47/48 | €177 | €583 | +€406 | +228.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €2,676 | +€100 | +3.9% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | -€6,587 | €41,608 | +€48,195 | |
| Operating profit (loss) | 9901 | -€9,836 | €38,236 | +€48,072 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -48.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -48.0% |
| Financial charges | 65/66B | €317 | €1,318 | +€1,001 | +316.3% |
| Recurring financial charges | 65 | €317 | €1,318 | +€1,001 | +316.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,152 | €36,919 | +€47,071 | |
| Income taxes | 67/77 | €232 | €9,324 | +€9,092 | +3916.4% |
| Profit (loss) for the period | 9904 | -€10,384 | €27,595 | +€37,979 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,384 | €27,595 | +€37,979 |
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 9 October 2026 via checked.be.