OSTEOSERV: 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.
OSTEOSERV
Largest movements
- Cash +€30,155
up €30,155 (+29.3%), from €102,931 to €133,086
mainly Net result for the year (+€33,125) and Depreciation (+€13,641)
- Tangible fixed assets -€13,641
down €13,641 (-5.0%), from €273,650 to €260,009
of which Land and buildings: -€8,571
- Receivables within one year -€9,719
down €9,719 (-80.0%), from €12,145 to €2,426
of which Trade receivables: -€9,571
- Current investments +€6,000
up €6,000 (+14.6%), from €41,153 to €47,153
- Reserves +€33,125
up €33,125 (+11.6%), from €284,970 to €318,095
- Debts after one year -€17,458
down €17,458 (-15.6%), from €112,025 to €94,566
- Gross operating margin -€20,316
down €20,316 (-23.6%), from €86,060 to €65,743
- Taxes -€5,538
down €5,538 (-27.3%), from €20,286 to €14,748
- Depreciation -€2,492
down €2,492 (-15.4%), from €16,133 to €13,641
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 | €430,841 | €442,674 | +€11,833 | +2.7% |
| Fixed assets | 21/28 | €273,650 | €260,009 | -€13,641 | -5.0% |
| Tangible fixed assets | 22/27 | €273,650 | €260,009 | -€13,641 | -5.0% |
| Land and buildings | 22 | €261,368 | €252,797 | -€8,571 | -3.3% |
| Plant, machinery and equipment | 23 | €5,659 | €4,295 | -€1,364 | -24.1% |
| Furniture and vehicles | 24 | €6,623 | €2,917 | -€3,707 | -56.0% |
| Current assets | 29/58 | €157,191 | €182,665 | +€25,474 | +16.2% |
| Amounts receivable within one year | 40/41 | €12,145 | €2,426 | -€9,719 | -80.0% |
| Trade receivables | 40 | €9,571 | - | -€9,571 | |
| Other amounts receivable | 41 | €2,574 | €2,426 | -€147 | -5.7% |
| Current investments | 50/53 | €41,153 | €47,153 | +€6,000 | +14.6% |
| Cash at bank and in hand | 54/58 | €102,931 | €133,086 | +€30,155 | +29.3% |
| Deferred charges and accrued income | 490/1 | €962 | - | -€962 | |
| Total equity and liabilities | 10/49 | €430,841 | €442,674 | +€11,833 | +2.7% |
| Equity | 10/15 | €291,670 | €324,795 | +€33,125 | +11.4% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €284,970 | €318,095 | +€33,125 | +11.6% |
| Distributable reserves | 133 | €284,970 | €318,095 | +€33,125 | +11.6% |
| Amounts payable | 17/49 | €139,171 | €117,879 | -€21,292 | -15.3% |
| Amounts payable after more than one year | 17 | €112,025 | €94,566 | -€17,458 | -15.6% |
| Financial debts | 170/4 | €112,025 | €94,566 | -€17,458 | -15.6% |
| Amounts payable within one year | 42/48 | €27,147 | €23,313 | -€3,834 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €17,458 | €17,458 | = | 0.0% |
| Trade debts | 44 | €3,329 | €2,386 | -€944 | -28.3% |
| Suppliers | 440/4 | €3,329 | €2,386 | -€944 | -28.3% |
| Taxes, remuneration and social security | 45 | €5,062 | €1,805 | -€3,257 | -64.3% |
| Taxes | 450/3 | €5,062 | €1,805 | -€3,257 | -64.3% |
| Other amounts payable | 47/48 | €1,297 | €1,663 | +€366 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,133 | €13,641 | -€2,492 | -15.4% |
| Other operating charges | 640/8 | €2,290 | €2,676 | +€387 | +16.9% |
| Gross operating margin | 9900 | €86,060 | €65,743 | -€20,316 | -23.6% |
| Operating profit (loss) | 9901 | €67,636 | €49,426 | -€18,211 | -26.9% |
| Financial income | 75/76B | €1,199 | €582 | -€618 | -51.5% |
| Recurring financial income | 75 | €1,199 | €582 | -€618 | -51.5% |
| Financial charges | 65/66B | €2,091 | €2,134 | +€43 | +2.0% |
| Recurring financial charges | 65 | €2,091 | €2,134 | +€43 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €66,744 | €47,873 | -€18,871 | -28.3% |
| Income taxes | 67/77 | €20,286 | €14,748 | -€5,538 | -27.3% |
| Profit (loss) for the period | 9904 | €46,459 | €33,125 | -€13,334 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,459 | €33,125 | -€13,334 | -28.7% |
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 8 October 2026 via checked.be.