OSTEOSOINS: 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.
OSTEOSOINS
Largest movements
- Cash +€13,358
up €13,358 (+43.3%), from €30,870 to €44,228
mainly Other debts (+€63,400) and Net result for the year (+€12,779)
- Tangible fixed assets -€9,257
down €9,257 (-37.5%), from €24,696 to €15,439
of which Furniture and vehicles: -€6,586
- Current investments +€4,156
up €4,156 (+5.5%), from €75,541 to €79,697
- Other debts +€63,400
up €63,400 (+328%), from €19,320 to €82,720
- Reserves -€57,353
down €57,353 (-31.3%), from €182,943 to €125,591
of which Distributable reserves: -€55,253
- Tax, wage and social debts +€3,970
up €3,970 (+75.0%), from €5,293 to €9,263
- Gross operating margin -€4,814
down €4,814 (-15.5%), from €30,988 to €26,174
- Financial charges -€835
down €835 (-31.7%), from €2,636 to €1,801
- Taxes -€523
down €523 (-8.3%), from €6,288 to €5,765
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.
Derived cash bridge
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 | €273,962 | €281,576 | +€7,614 | +2.8% |
| Fixed assets | 21/28 | €24,696 | €15,439 | -€9,257 | -37.5% |
| Tangible fixed assets | 22/27 | €24,696 | €15,439 | -€9,257 | -37.5% |
| Plant, machinery and equipment | 23 | €566 | €610 | +€44 | +7.8% |
| Furniture and vehicles | 24 | €10,560 | €3,973 | -€6,586 | -62.4% |
| Other tangible fixed assets | 26 | €13,570 | €10,855 | -€2,715 | -20.0% |
| Current assets | 29/58 | €249,266 | €266,137 | +€16,871 | +6.8% |
| Amounts receivable after more than one year | 29 | €132,000 | €132,000 | = | 0.0% |
| Other amounts receivable | 291 | €132,000 | €132,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,134 | €8,554 | -€581 | -6.4% |
| Other amounts receivable | 41 | €9,134 | €8,554 | -€581 | -6.4% |
| Current investments | 50/53 | €75,541 | €79,697 | +€4,156 | +5.5% |
| Cash at bank and in hand | 54/58 | €30,870 | €44,228 | +€13,358 | +43.3% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,659 | -€62 | -3.6% |
| Total equity and liabilities | 10/49 | €273,962 | €281,576 | +€7,614 | +2.8% |
| Equity | 10/15 | €220,143 | €162,791 | -€57,353 | -26.1% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €182,943 | €125,591 | -€57,353 | -31.3% |
| Tax-exempt reserves | 132 | €4,200 | €2,100 | -€2,100 | -50.0% |
| Distributable reserves | 133 | €178,743 | €123,491 | -€55,253 | -30.9% |
| Provisions and deferred taxes | 16 | €23,927 | €22,527 | -€1,400 | -5.9% |
| Provisions for liabilities and charges | 160/5 | €21,827 | €21,827 | = | 0.0% |
| Pensions and similar obligations | 160 | €21,827 | €21,827 | = | 0.0% |
| Deferred taxes | 168 | €2,100 | €700 | -€1,400 | -66.7% |
| Amounts payable | 17/49 | €29,891 | €96,258 | +€66,367 | +222% |
| Amounts payable within one year | 42/48 | €27,491 | €94,862 | +€67,370 | +245% |
| Current portion of amounts payable after more than one year | 42 | €2,837 | €2,879 | +€42 | +1.5% |
| Trade debts | 44 | €41 | - | -€41 | |
| Suppliers | 440/4 | €41 | - | -€41 | |
| Taxes, remuneration and social security | 45 | €5,293 | €9,263 | +€3,970 | +75.0% |
| Taxes | 450/3 | €5,293 | €9,263 | +€3,970 | +75.0% |
| Other amounts payable | 47/48 | €19,320 | €82,720 | +€63,400 | +328% |
| Accrued charges and deferred income | 492/3 | €2,400 | €1,396 | -€1,004 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,748 | €9,802 | +€54 | +0.6% |
| Other operating charges | 640/8 | €20 | €164 | +€144 | +722% |
| Gross operating margin | 9900 | €30,988 | €26,174 | -€4,814 | -15.5% |
| Operating profit (loss) | 9901 | €21,221 | €16,208 | -€5,013 | -23.6% |
| Financial income | 75/76B | €2,489 | €2,738 | +€249 | +10.0% |
| Recurring financial income | 75 | €2,489 | €2,738 | +€249 | +10.0% |
| Financial charges | 65/66B | €2,636 | €1,801 | -€835 | -31.7% |
| Recurring financial charges | 65 | €2,636 | €1,801 | -€835 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €21,074 | €17,144 | -€3,929 | -18.6% |
| Transfer from deferred taxes | 780 | - | €1,400 | +€1,400 | |
| Income taxes | 67/77 | €6,288 | €5,765 | -€523 | -8.3% |
| Profit (loss) for the period | 9904 | €14,786 | €12,779 | -€2,006 | -13.6% |
| Transfer from tax-exempt reserves | 789 | - | €2,100 | +€2,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,786 | €14,879 | +€94 | +0.6% |
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 28 October 2026 via checked.be.