OSTERIA B: 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 B
Largest movements
- Tangible fixed assets +€177,128
up €177,128 (+33.2%), from €532,787 to €709,916
of which Land and buildings: +€667,916
- Receivables within one year -€150,986
down €150,986 (-100%), from €150,986 to €0
of which Trade receivables: -€143,277
- Deferred charges and accrued income +€74,874
new in 2025: €74,874
- Cash -€21,053
down €21,053 (-75.2%), from €28,003 to €6,950
mainly Investment in fixed assets (net) (-€183,781) and Other debts (-€117,667)
- Other debts -€117,667
down €117,667 (-28.7%), from €410,390 to €292,724
- Debts after one year +€114,660
up €114,660 (+32.3%), from €355,181 to €469,841
of which Financial debts: +€112,460
- Profit (loss) carried forward +€96,629
up €96,629 (+92.2%), from -€104,857 to -€8,228
- Accrued charges and deferred income -€30,421
down €30,421 (-100%), from €30,421 to €0
- Current portion of long-term debt +€16,359
new in 2025: €16,359
- Other operating charges -€64,297
down €64,297 (-91.1%), from €70,605 to €6,309
- Gross operating margin -€42,381
down €42,381 (-32.0%), from €132,496 to €90,115
- Financial income +€30,622
up €30,622, from €0 to €30,622
- Financial charges -€18,872
down €18,872 (-96.7%), from €19,518 to €646
- Taxes +€10,500
new in 2025: €10,500
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 | €711,776 | €791,740 | +€79,964 | +11.2% |
| Fixed assets | 21/28 | €532,787 | €709,916 | +€177,128 | +33.2% |
| Tangible fixed assets | 22/27 | €532,787 | €709,916 | +€177,128 | +33.2% |
| Land and buildings | 22 | €42,000 | €709,916 | +€667,916 | +1,590% |
| Assets under construction and advance payments | 27 | €490,787 | €0 | -€490,787 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €178,989 | €81,824 | -€97,165 | -54.3% |
| Amounts receivable within one year | 40/41 | €150,986 | €0 | -€150,986 | -100% |
| Trade receivables | 40 | €143,277 | €0 | -€143,277 | -100% |
| Other amounts receivable | 41 | €7,709 | €0 | -€7,709 | -100% |
| Cash at bank and in hand | 54/58 | €28,003 | €6,950 | -€21,053 | -75.2% |
| Deferred charges and accrued income | 490/1 | - | €74,874 | +€74,874 | |
| Total equity and liabilities | 10/49 | €711,776 | €791,740 | +€79,964 | +11.2% |
| Equity | 10/15 | -€95,857 | €772 | +€96,629 | |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,857 | -€8,228 | +€96,629 | +92.2% |
| Amounts payable | 17/49 | €807,633 | €790,968 | -€16,665 | -2.1% |
| Amounts payable after more than one year | 17 | €355,181 | €469,841 | +€114,660 | +32.3% |
| Financial debts | 170/4 | €355,181 | €467,641 | +€112,460 | +31.7% |
| Other amounts payable | 178/9 | - | €2,200 | +€2,200 | |
| Amounts payable within one year | 42/48 | €422,030 | €321,127 | -€100,903 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | - | €16,359 | +€16,359 | |
| Trade debts | 44 | €9,427 | €1,544 | -€7,883 | -83.6% |
| Suppliers | 440/4 | €9,427 | €1,544 | -€7,883 | -83.6% |
| Taxes, remuneration and social security | 45 | €2,213 | €10,500 | +€8,287 | +375% |
| Taxes | 450/3 | €2,213 | €10,500 | +€8,287 | +375% |
| Other amounts payable | 47/48 | €410,390 | €292,724 | -€117,667 | -28.7% |
| Accrued charges and deferred income | 492/3 | €30,421 | €0 | -€30,421 | -100% |
| Remuneration, social security and pensions | 62 | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €6,652 | +€6,652 | |
| Other operating charges | 640/8 | €70,605 | €6,309 | -€64,297 | -91.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €132,496 | €90,115 | -€42,381 | -32.0% |
| Operating profit (loss) | 9901 | €61,691 | €77,154 | +€15,463 | +25.1% |
| Financial income | 75/76B | €0 | €30,622 | +€30,622 | |
| Recurring financial income | 75 | €0 | €30,622 | +€30,622 | |
| Financial charges | 65/66B | €19,518 | €646 | -€18,872 | -96.7% |
| Recurring financial charges | 65 | €19,518 | €646 | -€18,872 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €42,173 | €107,129 | +€64,956 | +154% |
| Income taxes | 67/77 | - | €10,500 | +€10,500 | |
| Profit (loss) for the period | 9904 | €42,173 | €96,629 | +€54,456 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €42,173 | €96,629 | +€54,456 | +129% |
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 27 October 2026 via checked.be.