Osteosport: 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.
Osteosport
Largest movements
- Tangible fixed assets -€27,697
down €27,697 (-11.7%), from €236,019 to €208,322
of which Land and buildings: -€19,297
- Cash +€25,774
up €25,774 (+25.3%), from €101,735 to €127,509
mainly Depreciation (+€27,697) and Net result for the year (+€11,551)
- Debts after one year -€22,928
down €22,928 (-19.0%), from €120,425 to €97,497
- Reserves +€11,551
up €11,551 (+27.1%), from €42,604 to €54,155
- Tax, wage and social debts +€4,733
up €4,733 (+280%), from €1,693 to €6,426
- Gross operating margin +€16,212
up €16,212 (+35.3%), from €45,932 to €62,144
- Taxes +€5,672
up €5,672 (+322%), from €1,761 to €7,433
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 | €345,837 | €340,997 | -€4,840 | -1.4% |
| Fixed assets | 21/28 | €236,019 | €208,322 | -€27,697 | -11.7% |
| Tangible fixed assets | 22/27 | €236,019 | €208,322 | -€27,697 | -11.7% |
| Land and buildings | 22 | €205,570 | €186,274 | -€19,297 | -9.4% |
| Furniture and vehicles | 24 | €30,449 | €22,048 | -€8,401 | -27.6% |
| Current assets | 29/58 | €109,818 | €132,675 | +€22,857 | +20.8% |
| Stocks and contracts in progress | 3 | €285 | €796 | +€511 | +179% |
| Stocks | 30/36 | €285 | €796 | +€511 | +179% |
| Cash at bank and in hand | 54/58 | €101,735 | €127,509 | +€25,774 | +25.3% |
| Deferred charges and accrued income | 490/1 | €7,798 | €4,369 | -€3,428 | -44.0% |
| Total equity and liabilities | 10/49 | €345,837 | €340,997 | -€4,840 | -1.4% |
| Equity | 10/15 | €61,204 | €72,755 | +€11,551 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,604 | €54,155 | +€11,551 | +27.1% |
| Distributable reserves | 133 | €42,604 | €54,155 | +€11,551 | +27.1% |
| Provisions and deferred taxes | 16 | €143,059 | €144,515 | +€1,456 | +1.0% |
| Provisions for liabilities and charges | 160/5 | €143,059 | €144,515 | +€1,456 | +1.0% |
| Environmental obligations | 163 | €143,059 | €144,515 | +€1,456 | +1.0% |
| Amounts payable | 17/49 | €141,574 | €123,727 | -€17,847 | -12.6% |
| Amounts payable after more than one year | 17 | €120,425 | €97,497 | -€22,928 | -19.0% |
| Financial debts | 170/4 | €120,425 | €97,497 | -€22,928 | -19.0% |
| Amounts payable within one year | 42/48 | €21,149 | €26,230 | +€5,080 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €16,126 | €16,558 | +€432 | +2.7% |
| Trade debts | 44 | €3,330 | €3,246 | -€84 | -2.5% |
| Suppliers | 440/4 | €3,330 | €3,246 | -€84 | -2.5% |
| Taxes, remuneration and social security | 45 | €1,693 | €6,426 | +€4,733 | +280% |
| Taxes | 450/3 | €1,693 | €6,426 | +€4,733 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,971 | €27,697 | -€274 | -1.0% |
| Other operating charges | 640/8 | €3,335 | €3,773 | +€438 | +13.1% |
| Non-recurring operating charges | 66A | €20 | €22 | +€2 | +10.1% |
| Gross operating margin | 9900 | €45,932 | €62,144 | +€16,212 | +35.3% |
| Operating profit (loss) | 9901 | €14,605 | €30,651 | +€16,047 | +110% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €11,920 | €11,692 | -€228 | -1.9% |
| Recurring financial charges | 65 | €11,920 | €11,692 | -€228 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €2,685 | €18,984 | +€16,299 | +607% |
| Income taxes | 67/77 | €1,761 | €7,433 | +€5,672 | +322% |
| Profit (loss) for the period | 9904 | €924 | €11,551 | +€10,627 | +1,150% |
| Profit (loss) for the period to be appropriated | 9905 | €924 | €11,551 | +€10,627 | +1,150% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.