OSTEOPHYTO: 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.
OSTEOPHYTO
Largest movements
- Tangible fixed assets -€18,032
down €18,032 (-17.2%), from €104,780 to €86,748
of which Land and buildings: -€17,113
- Receivables within one year -€1,704
no longer reported in 2024 (was €1,704)
- Profit (loss) carried forward -€8,368
down €8,368 (-11.6%), from -€71,934 to -€80,302
- Debts after one year -€7,802
down €7,802 (-6.5%), from €120,434 to €112,632
- Provisions -€4,298
down €4,298 (-16.7%), from €25,791 to €21,492
- Other debts +€3,117
new in 2024: €3,117
- Current portion of long-term debt -€1,812
down €1,812 (-16.2%), from €11,201 to €9,389
- Financial income +€640
up €640 (+485.8%), from €132 to €772
- Gross operating margin -€540
down €540 (-4.4%), from €12,391 to €11,851
- Financial charges -€289
down €289 (-5.8%), from €4,952 to €4,663
- Other operating charges +€136
up €136 (+5.9%), from €2,304 to €2,441
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,245 | €87,629 | -€19,617 | -18.3% |
| Fixed assets | 21/28 | €104,780 | €86,748 | -€18,032 | -17.2% |
| Tangible fixed assets | 22/27 | €104,780 | €86,748 | -€18,032 | -17.2% |
| Land and buildings | 22 | €102,393 | €85,280 | -€17,113 | -16.7% |
| Plant, machinery and equipment | 23 | €2,387 | €1,468 | -€920 | -38.5% |
| Current assets | 29/58 | €2,465 | €881 | -€1,584 | -64.3% |
| Amounts receivable within one year | 40/41 | €1,704 | - | -€1,704 | |
| Other amounts receivable | 41 | €1,704 | - | -€1,704 | |
| Cash at bank and in hand | 54/58 | €450 | €190 | -€260 | -57.8% |
| Deferred charges and accrued income | 490/1 | €311 | €691 | +€380 | +122.3% |
| Total equity and liabilities | 10/49 | €107,245 | €87,629 | -€19,617 | -18.3% |
| Equity | 10/15 | -€51,934 | -€60,302 | -€8,368 | -16.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€71,934 | -€80,302 | -€8,368 | -11.6% |
| Provisions and deferred taxes | 16 | €25,791 | €21,492 | -€4,298 | -16.7% |
| Deferred taxes | 168 | €25,791 | €21,492 | -€4,298 | -16.7% |
| Amounts payable | 17/49 | €133,388 | €126,438 | -€6,950 | -5.2% |
| Amounts payable after more than one year | 17 | €120,434 | €112,632 | -€7,802 | -6.5% |
| Financial debts | 170/4 | €120,434 | €112,632 | -€7,802 | -6.5% |
| Amounts payable within one year | 42/48 | €12,953 | €13,806 | +€853 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €11,201 | €9,389 | -€1,812 | -16.2% |
| Financial debts | 43 | €245 | €658 | +€413 | +168.3% |
| Credit institutions | 430/8 | €245 | €658 | +€413 | +168.3% |
| Trade debts | 44 | €1,358 | €488 | -€870 | -64.1% |
| Suppliers | 440/4 | €1,358 | €488 | -€870 | -64.1% |
| Taxes, remuneration and social security | 45 | €149 | €154 | +€6 | +3.7% |
| Taxes | 450/3 | €149 | €154 | +€6 | +3.7% |
| Other amounts payable | 47/48 | - | €3,117 | +€3,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,032 | €18,032 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,304 | €2,441 | +€136 | +5.9% |
| Gross operating margin | 9900 | €12,391 | €11,851 | -€540 | -4.4% |
| Operating profit (loss) | 9901 | -€7,946 | -€8,622 | -€676 | -8.5% |
| Financial income | 75/76B | €132 | €772 | +€640 | +485.8% |
| Recurring financial income | 75 | €132 | €772 | +€640 | +485.8% |
| Financial charges | 65/66B | €4,952 | €4,663 | -€289 | -5.8% |
| Recurring financial charges | 65 | €4,952 | €4,663 | -€289 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,766 | -€12,513 | +€254 | +2.0% |
| Transfer from deferred taxes | 780 | €4,298 | €4,298 | = | 0.0% |
| Income taxes | 67/77 | €149 | €154 | +€6 | +3.7% |
| Profit (loss) for the period | 9904 | -€8,617 | -€8,368 | +€248 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,617 | -€8,368 | +€248 | +2.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.