Ostia Management: 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 Management
Largest movements
- Cash +€19,257
up €19,257 (+194%), from €9,904 to €29,161
mainly Net result for the year (+€35,185) and Deferred charges and accrued income (+€13,641)
- Receivables within one year +€14,592
up €14,592 (+64.7%), from €22,558 to €37,150
of which Other amounts receivable: +€28,466
- Deferred charges and accrued income -€13,641
down €13,641 (-42.6%), from €32,014 to €18,373
- Profit (loss) carried forward +€11,362
up €11,362 (+8.6%), from €132,164 to €143,526
- Trade debts +€6,888
up €6,888 (+243%), from €2,838 to €9,726
- Other debts +€4,990
up €4,990 (+241%), from €2,069 to €7,059
- Tax, wage and social debts -€2,006
down €2,006 (-14.7%), from €13,622 to €11,616
- Taxes +€3,939
up €3,939 (+21.4%), from €18,378 to €22,317
- Depreciation +€3,548
up €3,548 (+62.3%), from €5,697 to €9,245
- Gross operating margin -€3,471
down €3,471 (-4.4%), from €78,252 to €74,782
- Financial charges -€2,087
down €2,087 (-24.7%), from €8,464 to €6,376
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 | €152,684 | €173,917 | +€21,233 | +13.9% |
| Fixed assets | 21/28 | €60,207 | €60,358 | +€151 | +0.3% |
| Tangible fixed assets | 22/27 | €59,862 | €60,013 | +€151 | +0.3% |
| Plant, machinery and equipment | 23 | €830 | €593 | -€237 | -28.6% |
| Furniture and vehicles | 24 | €59,031 | €59,420 | +€388 | +0.7% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €92,477 | €113,559 | +€21,082 | +22.8% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,875 | +€875 | +3.1% |
| Other amounts receivable | 291 | €28,000 | €28,875 | +€875 | +3.1% |
| Amounts receivable within one year | 40/41 | €22,558 | €37,150 | +€14,592 | +64.7% |
| Trade receivables | 40 | €22,558 | €8,685 | -€13,874 | -61.5% |
| Other amounts receivable | 41 | - | €28,466 | +€28,466 | |
| Cash at bank and in hand | 54/58 | €9,904 | €29,161 | +€19,257 | +194% |
| Deferred charges and accrued income | 490/1 | €32,014 | €18,373 | -€13,641 | -42.6% |
| Total equity and liabilities | 10/49 | €152,684 | €173,917 | +€21,233 | +13.9% |
| Equity | 10/15 | €134,155 | €145,517 | +€11,362 | +8.5% |
| Contributions | 10/11 | €1,991 | €1,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,164 | €143,526 | +€11,362 | +8.6% |
| Amounts payable | 17/49 | €18,529 | €28,400 | +€9,872 | +53.3% |
| Amounts payable within one year | 42/48 | €18,529 | €28,400 | +€9,872 | +53.3% |
| Trade debts | 44 | €2,838 | €9,726 | +€6,888 | +243% |
| Suppliers | 440/4 | €2,838 | €9,726 | +€6,888 | +243% |
| Taxes, remuneration and social security | 45 | €13,622 | €11,616 | -€2,006 | -14.7% |
| Taxes | 450/3 | €13,622 | €11,616 | -€2,006 | -14.7% |
| Other amounts payable | 47/48 | €2,069 | €7,059 | +€4,990 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,697 | €9,245 | +€3,548 | +62.3% |
| Other operating charges | 640/8 | €2,675 | €2,754 | +€78 | +2.9% |
| Gross operating margin | 9900 | €78,252 | €74,782 | -€3,471 | -4.4% |
| Operating profit (loss) | 9901 | €69,880 | €62,782 | -€7,097 | -10.2% |
| Financial income | 75/76B | €1,120 | €1,096 | -€24 | -2.2% |
| Recurring financial income | 75 | €1,120 | €1,096 | -€24 | -2.2% |
| Financial charges | 65/66B | €8,464 | €6,376 | -€2,087 | -24.7% |
| Recurring financial charges | 65 | €8,464 | €6,376 | -€2,087 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €62,536 | €57,502 | -€5,034 | -8.1% |
| Income taxes | 67/77 | €18,378 | €22,317 | +€3,939 | +21.4% |
| Profit (loss) for the period | 9904 | €44,158 | €35,185 | -€8,973 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,158 | €35,185 | -€8,973 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.