OSTIA CONSULTING: 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.
OSTIA CONSULTING
Largest movements
- Cash +€481,474
up €481,474 (+406%), from €118,468 to €599,941
mainly Net result for the year (+€626,341) and Depreciation (+€12,506)
- Current investments +€138,892
up €138,892 (+33.7%), from €411,682 to €550,574
- Reserves +€626,341
up €626,341 (+56.4%), from €1.1m to €1.7m
of which Distributable reserves: +€626,341
- Gross operating margin +€227,026
up €227,026 (+34.3%), from €662,700 to €889,727
- Taxes +€100,570
up €100,570 (+53.1%), from €189,552 to €290,122
- Financial income +€26,156
up €26,156 (+177%), from €14,779 to €40,935
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 | €1,147,169 | €1,756,977 | +€609,809 | +53.2% |
| Fixed assets | 21/28 | €42,877 | €30,120 | -€12,756 | -29.8% |
| Tangible fixed assets | 22/27 | €42,627 | €30,120 | -€12,506 | -29.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €4,163 | €3,282 | -€881 | -21.2% |
| Furniture and vehicles | 24 | €38,464 | €26,839 | -€11,625 | -30.2% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €1,104,292 | €1,726,857 | +€622,565 | +56.4% |
| Amounts receivable within one year | 40/41 | €546,695 | €552,532 | +€5,837 | +1.1% |
| Trade receivables | 40 | €60,500 | €60,500 | = | 0.0% |
| Other amounts receivable | 41 | €486,195 | €492,032 | +€5,837 | +1.2% |
| Current investments | 50/53 | €411,682 | €550,574 | +€138,892 | +33.7% |
| Cash at bank and in hand | 54/58 | €118,468 | €599,941 | +€481,474 | +406% |
| Deferred charges and accrued income | 490/1 | €27,448 | €23,810 | -€3,638 | -13.3% |
| Total equity and liabilities | 10/49 | €1,147,169 | €1,756,977 | +€609,809 | +53.2% |
| Equity | 10/15 | €1,117,542 | €1,743,883 | +€626,341 | +56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,111,342 | €1,737,683 | +€626,341 | +56.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,111,342 | €1,737,683 | +€626,341 | +56.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,627 | €13,094 | -€16,532 | -55.8% |
| Amounts payable within one year | 42/48 | €29,627 | €13,094 | -€16,532 | -55.8% |
| Trade debts | 44 | €22 | €928 | +€906 | +4,116% |
| Suppliers | 440/4 | €22 | €928 | +€906 | +4,116% |
| Taxes, remuneration and social security | 45 | €12,486 | €12,166 | -€320 | -2.6% |
| Taxes | 450/3 | €12,336 | €9,366 | -€2,970 | -24.1% |
| Remuneration and social security | 454/9 | €150 | €2,800 | +€2,650 | +1,767% |
| Other amounts payable | 47/48 | €17,119 | €0 | -€17,119 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,264 | €12,506 | +€242 | +2.0% |
| Other operating charges | 640/8 | €1,974 | €1,095 | -€879 | -44.5% |
| Non-recurring operating charges | 66A | €38,879 | €0 | -€38,879 | -100% |
| Gross operating margin | 9900 | €662,700 | €889,727 | +€227,026 | +34.3% |
| Operating profit (loss) | 9901 | €609,583 | €876,125 | +€266,542 | +43.7% |
| Financial income | 75/76B | €14,779 | €40,935 | +€26,156 | +177% |
| Recurring financial income | 75 | €14,779 | €40,935 | +€26,156 | +177% |
| Financial charges | 65/66B | €342 | €597 | +€255 | +74.6% |
| Recurring financial charges | 65 | €342 | €597 | +€255 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €624,020 | €916,463 | +€292,443 | +46.9% |
| Income taxes | 67/77 | €189,552 | €290,122 | +€100,570 | +53.1% |
| Profit (loss) for the period | 9904 | €434,468 | €626,341 | +€191,873 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €434,468 | €626,341 | +€191,873 | +44.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.