OSTERRIETH INVEST: what changed
OSTERRIETH INVEST
Largest movements
- Cash +€5,752
up €5,752 (+3.4%), from €171,568 to €177,320
mainly Depreciation (+€7,461) and Net result for the year (+€1,943)
- Tangible fixed assets -€5,561
down €5,561 (-5.6%), from €100,073 to €94,512
of which Land and buildings: -€7,227
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€6,943
down €6,943 (-40.3%), from €17,240 to €10,296
of which Non-recurring financial income: -€9,945
- Gross operating margin +€6,234
up €6,234, from -€3,842 to €2,392
- Depreciation +€234
up €234 (+3.2%), from €7,227 to €7,461
- Taxes -€140
down €140 (-13.1%), from €1,065 to €925
- Other operating charges -€111
down €111 (-8.8%), from €1,259 to €1,148
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,869 | €303,564 | +€695 | +0.2% |
| Fixed assets | 21/28 | €100,073 | €94,512 | -€5,561 | -5.6% |
| Tangible fixed assets | 22/27 | €100,073 | €94,512 | -€5,561 | -5.6% |
| Land and buildings | 22 | €100,073 | €92,846 | -€7,227 | -7.2% |
| Plant, machinery and equipment | 23 | - | €1,666 | +€1,666 | |
| Current assets | 29/58 | €202,796 | €209,052 | +€6,256 | +3.1% |
| Amounts receivable within one year | 40/41 | €20,615 | €21,140 | +€525 | +2.5% |
| Trade receivables | 40 | €20,615 | €21,137 | +€522 | +2.5% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €171,568 | €177,320 | +€5,752 | +3.4% |
| Deferred charges and accrued income | 490/1 | €10,614 | €10,592 | -€22 | -0.2% |
| Total equity and liabilities | 10/49 | €302,869 | €303,564 | +€695 | +0.2% |
| Equity | 10/15 | €286,166 | €288,110 | +€1,943 | +0.7% |
| Contributions | 10/11 | €219,000 | €219,000 | = | 0.0% |
| Reserves | 13 | €45,021 | €45,021 | = | 0.0% |
| Distributable reserves | 133 | €45,021 | €45,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,145 | €24,089 | +€1,943 | +8.8% |
| Amounts payable | 17/49 | €16,703 | €15,454 | -€1,249 | -7.5% |
| Amounts payable within one year | 42/48 | €16,703 | €15,454 | -€1,249 | -7.5% |
| Trade debts | 44 | €2,818 | €2,851 | +€32 | +1.1% |
| Suppliers | 440/4 | €2,818 | €2,851 | +€32 | +1.1% |
| Taxes, remuneration and social security | 45 | €4,114 | €2,833 | -€1,281 | -31.1% |
| Taxes | 450/3 | €4,114 | €2,833 | -€1,281 | -31.1% |
| Other amounts payable | 47/48 | €9,771 | €9,771 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,227 | €7,461 | +€234 | +3.2% |
| Other operating charges | 640/8 | €1,259 | €1,148 | -€111 | -8.8% |
| Gross operating margin | 9900 | -€3,842 | €2,392 | +€6,234 | |
| Operating profit (loss) | 9901 | -€12,328 | -€6,217 | +€6,111 | +49.6% |
| Financial income | 75/76B | €17,240 | €10,296 | -€6,943 | -40.3% |
| Recurring financial income | 75 | €95 | €3,096 | +€3,002 | +3,175% |
| Non-recurring financial income | 76B | €17,145 | €7,200 | -€9,945 | -58.0% |
| Financial charges | 65/66B | €1,222 | €1,211 | -€11 | -0.9% |
| Recurring financial charges | 65 | €1,222 | €1,211 | -€11 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €3,691 | €2,868 | -€822 | -22.3% |
| Income taxes | 67/77 | €1,065 | €925 | -€140 | -13.1% |
| Profit (loss) for the period | 9904 | €2,626 | €1,943 | -€683 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,626 | €1,943 | -€683 | -26.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.