OSTER 1: 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.
OSTER 1
Largest movements
- Tangible fixed assets -€12,999
down €12,999 (-9.8%), from €131,974 to €118,975
of which Other tangible fixed assets: -€15,175
- Cash +€5,917
up €5,917 (+6.2%), from €95,202 to €101,119
mainly Depreciation (+€21,199) and Net result for the year (+€15,315)
- Stocks and contracts -€4,024
down €4,024 (-66.2%), from €6,082 to €2,058
- Other debts -€24,272
down €24,272 (-99.8%), from €24,313 to €41
- Debts after one year -€17,259
down €17,259 (-41.5%), from €41,629 to €24,370
- Profit (loss) carried forward +€15,315
up €15,315 (+72.2%), from €21,198 to €36,513
- Trade debts +€9,904
up €9,904 (+13.2%), from €74,772 to €84,676
- Tax, wage and social debts +€2,809
up €2,809 (+3.9%), from €71,684 to €74,493
of which Remuneration and social security: +€2,701
- Staff costs -€9,592
down €9,592 (-2.4%), from €392,891 to €383,298
- Gross operating margin +€6,233
up €6,233 (+1.5%), from €427,546 to €433,778
- Taxes +€4,561
up €4,561 (+190.7%), from €2,392 to €6,953
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 | €256,360 | €243,752 | -€12,609 | -4.9% |
| Fixed assets | 21/28 | €134,119 | €121,120 | -€12,999 | -9.7% |
| Tangible fixed assets | 22/27 | €131,974 | €118,975 | -€12,999 | -9.8% |
| Plant, machinery and equipment | 23 | €4,940 | €7,885 | +€2,944 | +59.6% |
| Furniture and vehicles | 24 | €2,105 | €1,337 | -€768 | -36.5% |
| Other tangible fixed assets | 26 | €124,929 | €109,754 | -€15,175 | -12.1% |
| Financial fixed assets | 28 | €2,145 | €2,145 | = | 0.0% |
| Current assets | 29/58 | €122,241 | €122,632 | +€390 | +0.3% |
| Stocks and contracts in progress | 3 | €6,082 | €2,058 | -€4,024 | -66.2% |
| Stocks | 30/36 | €6,082 | €2,058 | -€4,024 | -66.2% |
| Amounts receivable within one year | 40/41 | €20,957 | €19,454 | -€1,503 | -7.2% |
| Trade receivables | 40 | €20,661 | €15,974 | -€4,686 | -22.7% |
| Other amounts receivable | 41 | €296 | €3,480 | +€3,184 | +1074.5% |
| Cash at bank and in hand | 54/58 | €95,202 | €101,119 | +€5,917 | +6.2% |
| Total equity and liabilities | 10/49 | €256,360 | €243,752 | -€12,609 | -4.9% |
| Equity | 10/15 | €26,198 | €41,513 | +€15,315 | +58.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,198 | €36,513 | +€15,315 | +72.2% |
| Amounts payable | 17/49 | €230,162 | €202,239 | -€27,923 | -12.1% |
| Amounts payable after more than one year | 17 | €41,629 | €24,370 | -€17,259 | -41.5% |
| Financial debts | 170/4 | €41,629 | €24,370 | -€17,259 | -41.5% |
| Amounts payable within one year | 42/48 | €188,533 | €177,869 | -€10,665 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €17,765 | €18,659 | +€894 | +5.0% |
| Trade debts | 44 | €74,772 | €84,676 | +€9,904 | +13.2% |
| Suppliers | 440/4 | €74,772 | €84,676 | +€9,904 | +13.2% |
| Taxes, remuneration and social security | 45 | €71,684 | €74,493 | +€2,809 | +3.9% |
| Taxes | 450/3 | €21,736 | €21,844 | +€108 | +0.5% |
| Remuneration and social security | 454/9 | €49,948 | €52,649 | +€2,701 | +5.4% |
| Other amounts payable | 47/48 | €24,313 | €41 | -€24,272 | -99.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €13 | €0 | -€13 | -99.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €392,891 | €383,298 | -€9,592 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,468 | €21,199 | +€1,731 | +8.9% |
| Other operating charges | 640/8 | €7,580 | €3,599 | -€3,981 | -52.5% |
| Non-recurring operating charges | 66A | €799 | - | -€799 | |
| Gross operating margin | 9900 | €427,546 | €433,778 | +€6,233 | +1.5% |
| Operating profit (loss) | 9901 | €6,807 | €25,682 | +€18,875 | +277.3% |
| Financial income | 75/76B | €0 | €72 | +€72 | |
| Recurring financial income | 75 | €0 | €72 | +€72 | |
| Financial charges | 65/66B | €3,362 | €3,487 | +€125 | +3.7% |
| Recurring financial charges | 65 | €3,353 | €3,487 | +€134 | +4.0% |
| Non-recurring financial charges | 66B | €9 | €0 | -€9 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €3,445 | €22,267 | +€18,822 | +546.4% |
| Income taxes | 67/77 | €2,392 | €6,953 | +€4,561 | +190.7% |
| Profit (loss) for the period | 9904 | €1,053 | €15,315 | +€14,261 | +1353.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,053 | €15,315 | +€14,261 | +1353.9% |
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 3 October 2026 via checked.be.