OSTIL: what changed
Two fiscal 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.
OSTIL
Largest movements
- Tangible fixed assets -€9,598
down €9,598 (-6.4%), from €150,684 to €141,086
of which Land and buildings: -€7,858
- Cash -€3,270
down €3,270 (-65.6%), from €4,983 to €1,713
mainly Debts after one year (-€8,335) and Trade debts (-€3,512)
- Debts after one year -€8,335
down €8,335 (-42.6%), from €19,575 to €11,240
- Trade debts -€3,512
down €3,512 (-48.8%), from €7,196 to €3,684
- Gross operating margin -€2,625
down €2,625 (-16.2%), from €16,227 to €13,602
- Taxes -€902
down €902 (-56.8%), from €1,589 to €687
- Financial charges -€220
down €220 (-11.6%), from €1,890 to €1,670
- Other operating charges +€180
up €180 (+14.2%), from €1,267 to €1,447
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,260 | €174,052 | -€11,209 | -6.1% |
| Fixed assets | 21/28 | €150,690 | €141,092 | -€9,598 | -6.4% |
| Tangible fixed assets | 22/27 | €150,684 | €141,086 | -€9,598 | -6.4% |
| Land and buildings | 22 | €147,451 | €139,593 | -€7,858 | -5.3% |
| Furniture and vehicles | 24 | €3,233 | €1,493 | -€1,740 | -53.8% |
| Financial fixed assets | 28 | €6 | €6 | = | 0.0% |
| Current assets | 29/58 | €34,570 | €32,959 | -€1,611 | -4.7% |
| Amounts receivable within one year | 40/41 | €27,615 | €28,448 | +€833 | +3.0% |
| Trade receivables | 40 | €366 | €0 | -€366 | -100.0% |
| Other amounts receivable | 41 | €27,249 | €28,448 | +€1,198 | +4.4% |
| Cash at bank and in hand | 54/58 | €4,983 | €1,713 | -€3,270 | -65.6% |
| Deferred charges and accrued income | 490/1 | €1,972 | €2,799 | +€827 | +41.9% |
| Total equity and liabilities | 10/49 | €185,260 | €174,052 | -€11,209 | -6.1% |
| Equity | 10/15 | €148,690 | €148,890 | +€200 | +0.1% |
| Contributions | 10/11 | €13,550 | €13,550 | = | 0.0% |
| Reserves | 13 | €101,461 | €101,461 | = | 0.0% |
| Distributable reserves | 133 | €101,461 | €101,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,680 | €33,879 | +€200 | +0.6% |
| Amounts payable | 17/49 | €36,570 | €25,162 | -€11,408 | -31.2% |
| Amounts payable after more than one year | 17 | €19,575 | €11,240 | -€8,335 | -42.6% |
| Financial debts | 170/4 | €19,575 | €11,240 | -€8,335 | -42.6% |
| Amounts payable within one year | 42/48 | €16,995 | €13,872 | -€3,123 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €9,693 | €10,106 | +€413 | +4.3% |
| Trade debts | 44 | €7,196 | €3,684 | -€3,512 | -48.8% |
| Suppliers | 440/4 | €7,196 | €3,684 | -€3,512 | -48.8% |
| Taxes, remuneration and social security | 45 | €106 | €82 | -€24 | -22.2% |
| Taxes | 450/3 | €106 | €82 | -€24 | -22.2% |
| Accrued charges and deferred income | 492/3 | €0 | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,668 | €9,598 | -€70 | -0.7% |
| Other operating charges | 640/8 | €1,267 | €1,447 | +€180 | +14.2% |
| Gross operating margin | 9900 | €16,227 | €13,602 | -€2,625 | -16.2% |
| Operating profit (loss) | 9901 | €5,292 | €2,557 | -€2,735 | -51.7% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €1,890 | €1,670 | -€220 | -11.6% |
| Recurring financial charges | 65 | €1,890 | €1,670 | -€220 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €3,408 | €887 | -€2,521 | -74.0% |
| Income taxes | 67/77 | €1,589 | €687 | -€902 | -56.8% |
| Profit (loss) for the period | 9904 | €1,818 | €200 | -€1,619 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,818 | €200 | -€1,619 | -89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.