OSTERIA 45: 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.
OSTERIA 45
Largest movements
- Receivables within one year -€4,836
down €4,836 (-77.0%), from €6,282 to €1,446
of which Trade receivables: -€3,423
- Stocks and contracts +€1,975
up €1,975 (+61.4%), from €3,214 to €5,189
- Cash -€1,568
down €1,568 (-59.6%), from €2,631 to €1,064
mainly Tax, wage and social debts (-€6,229) and Trade debts (-€4,824)
- Tangible fixed assets -€818
down €818 (-55.0%), from €1,488 to €670
of which Plant, machinery and equipment: -€512
- Other debts +€7,574
up €7,574 (+120%), from €6,297 to €13,871
- Tax, wage and social debts -€6,229
down €6,229 (-13.7%), from €45,357 to €39,127
of which Remuneration and social security: -€10,626
- Trade debts -€4,824
down €4,824 (-31.9%), from €15,120 to €10,296
- Current portion of long-term debt -€4,261
down €4,261 (-74.5%), from €5,720 to €1,460
- Profit (loss) carried forward +€2,689
up €2,689 (+3.1%), from -€86,662 to -€83,973
- Gross operating margin -€54,719
down €54,719 (-55.2%), from €99,045 to €44,327
- Staff costs -€48,462
down €48,462 (-59.6%), from €81,333 to €32,871
- Other operating charges -€16,620
down €16,620 (-82.3%), from €20,187 to €3,567
- Financial charges -€1,758
down €1,758 (-28.5%), from €6,170 to €4,413
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 | €18,086 | €12,839 | -€5,247 | -29.0% |
| Fixed assets | 21/28 | €5,958 | €5,140 | -€818 | -13.7% |
| Tangible fixed assets | 22/27 | €1,488 | €670 | -€818 | -55.0% |
| Plant, machinery and equipment | 23 | €1,170 | €658 | -€512 | -43.8% |
| Furniture and vehicles | 24 | €318 | €12 | -€306 | -96.3% |
| Financial fixed assets | 28 | €4,470 | €4,470 | = | 0.0% |
| Current assets | 29/58 | €12,128 | €7,699 | -€4,429 | -36.5% |
| Stocks and contracts in progress | 3 | €3,214 | €5,189 | +€1,975 | +61.4% |
| Stocks | 30/36 | €3,214 | €5,189 | +€1,975 | +61.4% |
| Amounts receivable within one year | 40/41 | €6,282 | €1,446 | -€4,836 | -77.0% |
| Trade receivables | 40 | €3,423 | - | -€3,423 | |
| Other amounts receivable | 41 | €2,859 | €1,446 | -€1,413 | -49.4% |
| Cash at bank and in hand | 54/58 | €2,631 | €1,064 | -€1,568 | -59.6% |
| Total equity and liabilities | 10/49 | €18,086 | €12,839 | -€5,247 | -29.0% |
| Equity | 10/15 | -€56,662 | -€53,973 | +€2,689 | +4.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,662 | -€83,973 | +€2,689 | +3.1% |
| Amounts payable | 17/49 | €74,748 | €66,812 | -€7,936 | -10.6% |
| Amounts payable within one year | 42/48 | €72,494 | €64,754 | -€7,740 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €5,720 | €1,460 | -€4,261 | -74.5% |
| Trade debts | 44 | €15,120 | €10,296 | -€4,824 | -31.9% |
| Suppliers | 440/4 | €15,120 | €10,296 | -€4,824 | -31.9% |
| Taxes, remuneration and social security | 45 | €45,357 | €39,127 | -€6,229 | -13.7% |
| Taxes | 450/3 | €26,093 | €30,489 | +€4,396 | +16.8% |
| Remuneration and social security | 454/9 | €19,264 | €8,638 | -€10,626 | -55.2% |
| Other amounts payable | 47/48 | €6,297 | €13,871 | +€7,574 | +120% |
| Accrued charges and deferred income | 492/3 | €2,254 | €2,058 | -€196 | -8.7% |
| Remuneration, social security and pensions | 62 | €81,333 | €32,871 | -€48,462 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €818 | +€146 | +21.8% |
| Other operating charges | 640/8 | €20,187 | €3,567 | -€16,620 | -82.3% |
| Gross operating margin | 9900 | €99,045 | €44,327 | -€54,719 | -55.2% |
| Operating profit (loss) | 9901 | -€3,146 | €7,070 | +€10,217 | |
| Financial income | 75/76B | €37 | €31 | -€6 | -15.7% |
| Recurring financial income | 75 | €37 | €31 | -€6 | -15.7% |
| Financial charges | 65/66B | €6,170 | €4,413 | -€1,758 | -28.5% |
| Recurring financial charges | 65 | €6,170 | €4,413 | -€1,758 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,279 | €2,689 | +€11,968 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€9,280 | €2,689 | +€11,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,280 | €2,689 | +€11,969 |
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 25 October 2026 via checked.be.