OSTO: 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.
OSTO
Largest movements
- Current investments +€95,666
up €95,666 (+52.9%), from €180,720 to €276,386
- Cash +€29,761
up €29,761 (+95.7%), from €31,098 to €60,858
mainly Other debts (+€258,795) and Net result for the year (+€199,954)
- Receivables within one year -€12,472
no longer reported in 2025 (was €12,472)
- Tangible fixed assets -€7,582
down €7,582 (-9.8%), from €77,318 to €69,736
of which Furniture and vehicles: -€11,861
- Other debts +€258,795
up €258,795 (+25879.5%), from €1,000 to €259,795
- Reserves -€175,046
down €175,046 (-78.8%), from €222,073 to €47,027
- Tax, wage and social debts +€36,911
up €36,911 (+450.1%), from €8,200 to €45,112
of which Taxes: +€29,474
- Debts after one year -€13,028
down €13,028 (-24.0%), from €54,333 to €41,304
- Gross operating margin +€125,871
up €125,871 (+65.6%), from €191,740 to €317,612
- Staff costs +€34,702
new in 2025: €34,702
- Taxes +€19,898
up €19,898 (+45.9%), from €43,356 to €63,254
- Depreciation +€15,002
up €15,002 (+338.1%), from €4,438 to €19,440
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 | €309,518 | €416,119 | +€106,601 | +34.4% |
| Fixed assets | 21/28 | €78,118 | €70,536 | -€7,582 | -9.7% |
| Tangible fixed assets | 22/27 | €77,318 | €69,736 | -€7,582 | -9.8% |
| Plant, machinery and equipment | 23 | - | €4,278 | +€4,278 | |
| Furniture and vehicles | 24 | €77,318 | €65,457 | -€11,861 | -15.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €231,400 | €345,583 | +€114,183 | +49.3% |
| Amounts receivable within one year | 40/41 | €12,472 | - | -€12,472 | |
| Other amounts receivable | 41 | €12,472 | - | -€12,472 | |
| Current investments | 50/53 | €180,720 | €276,386 | +€95,666 | +52.9% |
| Cash at bank and in hand | 54/58 | €31,098 | €60,858 | +€29,761 | +95.7% |
| Deferred charges and accrued income | 490/1 | €7,111 | €8,339 | +€1,228 | +17.3% |
| Total equity and liabilities | 10/49 | €309,518 | €416,119 | +€106,601 | +34.4% |
| Equity | 10/15 | €227,073 | €52,027 | -€175,046 | -77.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €222,073 | €47,027 | -€175,046 | -78.8% |
| Distributable reserves | 133 | €222,073 | €47,027 | -€175,046 | -78.8% |
| Amounts payable | 17/49 | €82,445 | €364,092 | +€281,646 | +341.6% |
| Amounts payable after more than one year | 17 | €54,333 | €41,304 | -€13,028 | -24.0% |
| Financial debts | 170/4 | €54,333 | €41,304 | -€13,028 | -24.0% |
| Amounts payable within one year | 42/48 | €28,113 | €322,787 | +€294,674 | +1048.2% |
| Current portion of amounts payable after more than one year | 42 | €12,675 | €13,028 | +€354 | +2.8% |
| Financial debts | 43 | €163 | €27 | -€136 | -83.3% |
| Credit institutions | 430/8 | €163 | €27 | -€136 | -83.3% |
| Trade debts | 44 | €6,075 | €4,826 | -€1,250 | -20.6% |
| Suppliers | 440/4 | €6,075 | €4,826 | -€1,250 | -20.6% |
| Taxes, remuneration and social security | 45 | €8,200 | €45,112 | +€36,911 | +450.1% |
| Taxes | 450/3 | €8,200 | €37,675 | +€29,474 | +359.4% |
| Remuneration and social security | 454/9 | - | €7,437 | +€7,437 | |
| Other amounts payable | 47/48 | €1,000 | €259,795 | +€258,795 | +25879.5% |
| Remuneration, social security and pensions | 62 | - | €34,702 | +€34,702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,438 | €19,440 | +€15,002 | +338.1% |
| Other operating charges | 640/8 | €528 | €312 | -€215 | -40.8% |
| Non-recurring operating charges | 66A | €7,198 | - | -€7,198 | |
| Gross operating margin | 9900 | €191,740 | €317,612 | +€125,871 | +65.6% |
| Operating profit (loss) | 9901 | €179,577 | €263,157 | +€83,581 | +46.5% |
| Financial income | 75/76B | €1,699 | €1,953 | +€254 | +14.9% |
| Recurring financial income | 75 | €1,699 | €1,953 | +€254 | +14.9% |
| Financial charges | 65/66B | €255 | €1,902 | +€1,647 | +646.8% |
| Recurring financial charges | 65 | €255 | €1,902 | +€1,647 | +646.8% |
| Profit (loss) for the period before taxes | 9903 | €181,021 | €263,208 | +€82,187 | +45.4% |
| Income taxes | 67/77 | €43,356 | €63,254 | +€19,898 | +45.9% |
| Profit (loss) for the period | 9904 | €137,665 | €199,954 | +€62,289 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,665 | €199,954 | +€62,289 | +45.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.