OSTIMVEST: 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.
OSTIMVEST
Largest movements
- Tangible fixed assets -€9,000
down €9,000 (-5.9%), from €152,236 to €143,236
- Profit (loss) carried forward -€13,409
down €13,409 (-15.2%), from -€88,115 to -€101,525
- Debts after one year +€5,000
up €5,000 (+2.3%), from €222,206 to €227,206
- Gross operating margin -€521
down €521 (-19.0%), from -€2,749 to -€3,270
- Other operating charges -€103
down €103 (-7.1%), from €1,445 to €1,343
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.
Cash bridge derived
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 | €153,718 | €144,997 | -€8,720 | -5.7% |
| Fixed assets | 21/28 | €152,236 | €143,236 | -€9,000 | -5.9% |
| Tangible fixed assets | 22/27 | €152,236 | €143,236 | -€9,000 | -5.9% |
| Land and buildings | 22 | €152,236 | €143,236 | -€9,000 | -5.9% |
| Current assets | 29/58 | €1,482 | €1,762 | +€280 | +18.9% |
| Cash at bank and in hand | 54/58 | €1,482 | €1,073 | -€409 | -27.6% |
| Deferred charges and accrued income | 490/1 | - | €689 | +€689 | |
| Total equity and liabilities | 10/49 | €153,718 | €144,997 | -€8,720 | -5.7% |
| Equity | 10/15 | -€69,213 | -€82,933 | -€13,719 | -19.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €310 | - | -€310 | |
| Distributable reserves | 133 | €310 | - | -€310 | |
| Profit (loss) carried forward | 14 | -€88,115 | -€101,525 | -€13,409 | -15.2% |
| Amounts payable | 17/49 | €222,931 | €227,930 | +€4,999 | +2.2% |
| Amounts payable after more than one year | 17 | €222,206 | €227,206 | +€5,000 | +2.3% |
| Financial debts | 170/4 | €222,206 | €227,206 | +€5,000 | +2.3% |
| Amounts payable within one year | 42/48 | €725 | €724 | -€1 | -0.1% |
| Trade debts | 44 | €725 | €724 | -€1 | -0.1% |
| Suppliers | 440/4 | €725 | €724 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,000 | €9,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,445 | €1,343 | -€103 | -7.1% |
| Gross operating margin | 9900 | -€2,749 | -€3,270 | -€521 | -19.0% |
| Operating profit (loss) | 9901 | -€13,194 | -€13,613 | -€419 | -3.2% |
| Financial charges | 65/66B | €77 | €106 | +€30 | +38.4% |
| Recurring financial charges | 65 | €77 | €106 | +€30 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,271 | -€13,719 | -€448 | -3.4% |
| Profit (loss) for the period | 9904 | -€13,271 | -€13,719 | -€448 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,271 | -€13,719 | -€448 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.