OSTRO BROTHERS: 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.
OSTRO BROTHERS
Largest movements
- Cash +€28,235
up €28,235 (+160%), from €17,593 to €45,828
mainly Net result for the year (+€27,833) and Trade debts (+€2,069)
- Tangible fixed assets -€1,755
down €1,755 (-26.5%), from €6,632 to €4,877
- Receivables within one year +€1,508
up €1,508 (+13.7%), from €11,009 to €12,516
of which Trade receivables: +€1,075
- Profit (loss) carried forward +€27,833
up €27,833 (+180%), from €15,492 to €43,325
- Other debts -€2,113
down €2,113 (-100%), from €2,113 to €0
- Trade debts +€2,069
up €2,069 (+63.7%), from €3,246 to €5,314
- Gross operating margin +€14,103
up €14,103 (+62.9%), from €22,432 to €36,535
- Financial charges +€1,200
up €1,200 (+8,116%), from €15 to €1,215
- Taxes +€500
up €500 (+9.4%), from €5,331 to €5,832
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 | €35,233 | €63,221 | +€27,988 | +79.4% |
| Fixed assets | 21/28 | €6,632 | €4,877 | -€1,755 | -26.5% |
| Tangible fixed assets | 22/27 | €6,632 | €4,877 | -€1,755 | -26.5% |
| Plant, machinery and equipment | 23 | €1,184 | €766 | -€418 | -35.3% |
| Other tangible fixed assets | 26 | €4,948 | €4,111 | -€837 | -16.9% |
| Assets under construction and advance payments | 27 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €28,601 | €58,344 | +€29,743 | +104% |
| Amounts receivable within one year | 40/41 | €11,009 | €12,516 | +€1,508 | +13.7% |
| Trade receivables | 40 | €11,009 | €12,083 | +€1,075 | +9.8% |
| Other amounts receivable | 41 | - | €433 | +€433 | |
| Cash at bank and in hand | 54/58 | €17,593 | €45,828 | +€28,235 | +160% |
| Total equity and liabilities | 10/49 | €35,233 | €63,221 | +€27,988 | +79.4% |
| Equity | 10/15 | €22,992 | €50,825 | +€27,833 | +121% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,492 | €43,325 | +€27,833 | +180% |
| Amounts payable | 17/49 | €12,240 | €12,396 | +€155 | +1.3% |
| Amounts payable within one year | 42/48 | €12,240 | €12,396 | +€155 | +1.3% |
| Trade debts | 44 | €3,246 | €5,314 | +€2,069 | +63.7% |
| Suppliers | 440/4 | €3,246 | €5,314 | +€2,069 | +63.7% |
| Taxes, remuneration and social security | 45 | €6,882 | €7,082 | +€200 | +2.9% |
| Taxes | 450/3 | €6,882 | €7,082 | +€200 | +2.9% |
| Other amounts payable | 47/48 | €2,113 | €0 | -€2,113 | -100% |
| Remuneration, social security and pensions | 62 | - | €196 | +€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €1,255 | +€78 | +6.6% |
| Other operating charges | 640/8 | €417 | €299 | -€118 | -28.3% |
| Gross operating margin | 9900 | €22,432 | €36,535 | +€14,103 | +62.9% |
| Operating profit (loss) | 9901 | €20,839 | €34,786 | +€13,947 | +66.9% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €15 | €1,215 | +€1,200 | +8,116% |
| Recurring financial charges | 65 | €15 | €1,215 | +€1,200 | +8,116% |
| Profit (loss) for the period before taxes | 9903 | €20,824 | €33,664 | +€12,841 | +61.7% |
| Income taxes | 67/77 | €5,331 | €5,832 | +€500 | +9.4% |
| Profit (loss) for the period | 9904 | €15,492 | €27,833 | +€12,341 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,492 | €27,833 | +€12,341 | +79.7% |
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 16 October 2026 via checked.be.