Osti: 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.
Osti
Largest movements
- Receivables within one year +€73,827
up €73,827 (+62.4%), from €118,271 to €192,098
of which Trade receivables: +€47,401
- Cash +€32,172
up €32,172, from €0 to €32,172
mainly Trade debts (+€49,969) and Net result for the year (+€38,108)
- Tangible fixed assets -€30,260
down €30,260 (-8.3%), from €363,457 to €333,197
of which Land and buildings: -€25,103
- Trade debts +€49,969
up €49,969 (+75.0%), from €66,600 to €116,569
- Profit (loss) carried forward +€38,108
up €38,108 (+52.7%), from €72,376 to €110,484
- Tax, wage and social debts +€19,043
up €19,043 (+114%), from €16,700 to €35,743
of which Taxes: +€14,630
- Debts after one year -€15,514
down €15,514 (-5.6%), from €277,514 to €262,001
- Short-term financial debts -€15,446
down €15,446 (-100%), from €15,446 to €0
- Gross operating margin +€53,292
up €53,292 (+60.4%), from €88,289 to €141,580
- Staff costs +€38,254
new in 2025: €38,254
- Other operating charges +€2,765
up €2,765 (+91.5%), from €3,022 to €5,787
- Financial charges +€1,588
up €1,588 (+10.1%), from €15,665 to €17,253
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 | €482,464 | €559,396 | +€76,932 | +15.9% |
| Fixed assets | 21/28 | €363,457 | €333,197 | -€30,260 | -8.3% |
| Tangible fixed assets | 22/27 | €363,457 | €333,197 | -€30,260 | -8.3% |
| Land and buildings | 22 | €339,762 | €314,659 | -€25,103 | -7.4% |
| Plant, machinery and equipment | 23 | €3,563 | €1,796 | -€1,766 | -49.6% |
| Furniture and vehicles | 24 | €9,624 | €8,311 | -€1,313 | -13.6% |
| Other tangible fixed assets | 26 | €10,509 | €8,431 | -€2,078 | -19.8% |
| Current assets | 29/58 | €119,007 | €226,199 | +€107,192 | +90.1% |
| Amounts receivable within one year | 40/41 | €118,271 | €192,098 | +€73,827 | +62.4% |
| Trade receivables | 40 | €65,117 | €112,517 | +€47,401 | +72.8% |
| Other amounts receivable | 41 | €53,154 | €79,581 | +€26,426 | +49.7% |
| Cash at bank and in hand | 54/58 | €0 | €32,172 | +€32,172 | |
| Deferred charges and accrued income | 490/1 | €736 | €1,929 | +€1,193 | +162% |
| Total equity and liabilities | 10/49 | €482,464 | €559,396 | +€76,932 | +15.9% |
| Equity | 10/15 | €91,376 | €129,484 | +€38,108 | +41.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,376 | €110,484 | +€38,108 | +52.7% |
| Amounts payable | 17/49 | €391,088 | €429,912 | +€38,824 | +9.9% |
| Amounts payable after more than one year | 17 | €277,514 | €262,001 | -€15,514 | -5.6% |
| Financial debts | 170/4 | €277,514 | €262,001 | -€15,514 | -5.6% |
| Amounts payable within one year | 42/48 | €113,574 | €167,827 | +€54,253 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | €14,828 | €15,514 | +€686 | +4.6% |
| Financial debts | 43 | €15,446 | €0 | -€15,446 | -100% |
| Credit institutions | 430/8 | €15,446 | €0 | -€15,446 | -100% |
| Trade debts | 44 | €66,600 | €116,569 | +€49,969 | +75.0% |
| Suppliers | 440/4 | €66,600 | €116,569 | +€49,969 | +75.0% |
| Taxes, remuneration and social security | 45 | €16,700 | €35,743 | +€19,043 | +114% |
| Taxes | 450/3 | €16,700 | €31,330 | +€14,630 | +87.6% |
| Remuneration and social security | 454/9 | - | €4,413 | +€4,413 | |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Non-recurring operating income | 76A | - | €13,236 | +€13,236 | |
| Remuneration, social security and pensions | 62 | - | €38,254 | +€38,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,691 | €32,647 | +€957 | +3.0% |
| Other operating charges | 640/8 | €3,022 | €5,787 | +€2,765 | +91.5% |
| Gross operating margin | 9900 | €88,289 | €141,580 | +€53,292 | +60.4% |
| Operating profit (loss) | 9901 | €53,576 | €64,892 | +€11,316 | +21.1% |
| Financial income | 75/76B | €2,743 | €3,384 | +€641 | +23.4% |
| Recurring financial income | 75 | €2,743 | €3,384 | +€641 | +23.4% |
| Financial charges | 65/66B | €15,665 | €17,253 | +€1,588 | +10.1% |
| Recurring financial charges | 65 | €15,665 | €17,253 | +€1,588 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €40,654 | €51,023 | +€10,368 | +25.5% |
| Income taxes | 67/77 | €12,489 | €12,914 | +€425 | +3.4% |
| Profit (loss) for the period | 9904 | €28,165 | €38,108 | +€9,944 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,165 | €38,108 | +€9,944 | +35.3% |
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 14 October 2026 via checked.be.