OSTIMY: 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.
OSTIMY
Largest movements
- Cash +€33,416
up €33,416 (+198.8%), from €16,806 to €50,222
mainly Net result for the year (+€18,593) and Other debts (+€10,618)
- Tangible fixed assets -€1,970
down €1,970 (-8.5%), from €23,104 to €21,135
of which Other tangible fixed assets: -€2,236
- Profit (loss) carried forward +€18,593
up €18,593, from -€6,621 to €11,972
- Other debts +€10,618
up €10,618 (+26.3%), from €40,407 to €51,024
- Tax, wage and social debts +€3,375
up €3,375 (+142.1%), from €2,375 to €5,750
- Trade debts -€1,687
down €1,687 (-91.6%), from €1,841 to €154
- Gross operating margin +€30,741
up €30,741, from -€887 to €29,855
- Taxes +€4,951
up €4,951 (+845.2%), from €586 to €5,537
- Depreciation +€541
up €541 (+18.6%), from €2,906 to €3,448
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 | €41,194 | €72,105 | +€30,910 | +75.0% |
| Fixed assets | 21/28 | €23,104 | €21,135 | -€1,970 | -8.5% |
| Tangible fixed assets | 22/27 | €23,104 | €21,135 | -€1,970 | -8.5% |
| Plant, machinery and equipment | 23 | €878 | €1,714 | +€835 | +95.1% |
| Furniture and vehicles | 24 | €2,311 | €1,742 | -€569 | -24.6% |
| Other tangible fixed assets | 26 | €19,915 | €17,679 | -€2,236 | -11.2% |
| Current assets | 29/58 | €18,090 | €50,970 | +€32,880 | +181.8% |
| Cash at bank and in hand | 54/58 | €16,806 | €50,222 | +€33,416 | +198.8% |
| Deferred charges and accrued income | 490/1 | €1,284 | €748 | -€537 | -41.8% |
| Total equity and liabilities | 10/49 | €41,194 | €72,105 | +€30,910 | +75.0% |
| Equity | 10/15 | -€3,621 | €14,972 | +€18,593 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,621 | €11,972 | +€18,593 | |
| Amounts payable | 17/49 | €44,815 | €57,133 | +€12,318 | +27.5% |
| Amounts payable within one year | 42/48 | €44,623 | €56,928 | +€12,305 | +27.6% |
| Trade debts | 44 | €1,841 | €154 | -€1,687 | -91.6% |
| Suppliers | 440/4 | €1,841 | €154 | -€1,687 | -91.6% |
| Taxes, remuneration and social security | 45 | €2,375 | €5,750 | +€3,375 | +142.1% |
| Taxes | 450/3 | €2,375 | €5,750 | +€3,375 | +142.1% |
| Other amounts payable | 47/48 | €40,407 | €51,024 | +€10,618 | +26.3% |
| Accrued charges and deferred income | 492/3 | €192 | €205 | +€12 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €3,448 | +€541 | +18.6% |
| Other operating charges | 640/8 | €607 | €400 | -€207 | -34.1% |
| Gross operating margin | 9900 | -€887 | €29,855 | +€30,741 | |
| Operating profit (loss) | 9901 | -€4,400 | €26,007 | +€30,407 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,699 | €1,878 | +€179 | +10.5% |
| Recurring financial charges | 65 | €1,699 | €1,878 | +€179 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,098 | €24,130 | +€30,228 | |
| Income taxes | 67/77 | €586 | €5,537 | +€4,951 | +845.2% |
| Profit (loss) for the period | 9904 | -€6,684 | €18,593 | +€25,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,684 | €18,593 | +€25,277 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.