OSTEOPLASKY CHATELLE: 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.
OSTEOPLASKY CHATELLE
Largest movements
- Cash +€9,729
up €9,729 (+40.8%), from €23,868 to €33,597
mainly Net result for the year (+€6,518) and Receivables within one year (+€2,470)
- Receivables within one year -€2,470
down €2,470 (-45.7%), from €5,400 to €2,930
- Reserves +€6,518
up €6,518 (+350.4%), from €1,860 to €8,378
of which Distributable reserves: +€6,518
- Tax, wage and social debts +€652
new in 2024: €652
- Gross operating margin +€2,992
up €2,992 (+36.3%), from €8,249 to €11,241
- Taxes +€1,474
up €1,474 (+61.4%), from €2,400 to €3,874
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 | €30,552 | €37,888 | +€7,336 | +24.0% |
| Current assets | 29/58 | €30,552 | €37,888 | +€7,336 | +24.0% |
| Amounts receivable within one year | 40/41 | €5,400 | €2,930 | -€2,470 | -45.7% |
| Other amounts receivable | 41 | €5,400 | €2,930 | -€2,470 | -45.7% |
| Cash at bank and in hand | 54/58 | €23,868 | €33,597 | +€9,729 | +40.8% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,361 | +€77 | +6.0% |
| Total equity and liabilities | 10/49 | €30,552 | €37,888 | +€7,336 | +24.0% |
| Equity | 10/15 | €30,430 | €36,947 | +€6,517 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €8,378 | +€6,518 | +350.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €6,518 | +€6,518 | |
| Profit (loss) carried forward | 14 | €9,970 | €9,969 | -€1 | 0.0% |
| Amounts payable | 17/49 | €122 | €941 | +€819 | +671.1% |
| Amounts payable within one year | 42/48 | €122 | €941 | +€819 | +671.1% |
| Taxes, remuneration and social security | 45 | - | €652 | +€652 | |
| Taxes | 450/3 | - | €652 | +€652 | |
| Other amounts payable | 47/48 | €122 | €289 | +€167 | +136.8% |
| Other operating charges | 640/8 | €870 | €899 | +€29 | +3.3% |
| Gross operating margin | 9900 | €8,249 | €11,241 | +€2,992 | +36.3% |
| Operating profit (loss) | 9901 | €7,379 | €10,343 | +€2,964 | +40.2% |
| Financial income | 75/76B | €24 | €94 | +€70 | +292.1% |
| Recurring financial income | 75 | €24 | €94 | +€70 | +292.1% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -4.3% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €7,356 | €10,392 | +€3,036 | +41.3% |
| Income taxes | 67/77 | €2,400 | €3,874 | +€1,474 | +61.4% |
| Profit (loss) for the period | 9904 | €4,956 | €6,518 | +€1,562 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,956 | €6,518 | +€1,562 | +31.5% |
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 29 September 2026 via checked.be.