OSTRON: 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.
OSTRON
Largest movements
- Tangible fixed assets -€81,460
down €81,460 (-30.5%), from €266,887 to €185,426
- Intangible fixed assets -€11,905
down €11,905 (-54.4%), from €21,865 to €9,960
- Receivables within one year +€7,123
up €7,123 (+8.3%), from €85,575 to €92,698
of which Trade receivables: +€7,253
- Profit (loss) carried forward -€98,008
down €98,008 (-35.2%), from -€278,566 to -€376,574
- Current portion of long-term debt -€75,951
down €75,951 (-57.2%), from €132,775 to €56,824
- Debts after one year +€63,375
up €63,375 (+85.2%), from €74,414 to €137,788
- Trade debts +€36,400
up €36,400 (+46.3%), from €78,649 to €115,049
- Short-term financial debts -€22,273
down €22,273 (-57.3%), from €38,899 to €16,626
- Gross operating margin -€356,390
down €356,390 (-53.2%), from €670,381 to €313,991
- Depreciation -€36,750
down €36,750 (-19.8%), from €186,058 to €149,308
- Staff costs -€22,877
down €22,877 (-9.3%), from €246,584 to €223,706
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 | €410,016 | €320,791 | -€89,225 | -21.8% |
| Fixed assets | 21/28 | €293,955 | €200,589 | -€93,366 | -31.8% |
| Intangible fixed assets | 21 | €21,865 | €9,960 | -€11,905 | -54.4% |
| Tangible fixed assets | 22/27 | €266,887 | €185,426 | -€81,460 | -30.5% |
| Land and buildings | 22 | €16,877 | €8,246 | -€8,630 | -51.1% |
| Plant, machinery and equipment | 23 | €157,160 | €135,015 | -€22,145 | -14.1% |
| Furniture and vehicles | 24 | €21,445 | €13,626 | -€7,819 | -36.5% |
| Leasing and similar rights | 25 | €40,239 | €9,204 | -€31,034 | -77.1% |
| Other tangible fixed assets | 26 | €31,166 | €19,335 | -€11,832 | -38.0% |
| Financial fixed assets | 28 | €5,203 | €5,203 | = | 0.0% |
| Current assets | 29/58 | €116,061 | €120,202 | +€4,140 | +3.6% |
| Amounts receivable within one year | 40/41 | €85,575 | €92,698 | +€7,123 | +8.3% |
| Trade receivables | 40 | €83,253 | €90,506 | +€7,253 | +8.7% |
| Other amounts receivable | 41 | €2,322 | €2,192 | -€130 | -5.6% |
| Cash at bank and in hand | 54/58 | €29,943 | €26,009 | -€3,935 | -13.1% |
| Deferred charges and accrued income | 490/1 | €543 | €1,495 | +€952 | +175.4% |
| Total equity and liabilities | 10/49 | €410,016 | €320,791 | -€89,225 | -21.8% |
| Equity | 10/15 | €21,934 | -€76,074 | -€98,008 | |
| Contributions | 10/11 | €300,500 | €300,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,566 | -€376,574 | -€98,008 | -35.2% |
| Amounts payable | 17/49 | €388,082 | €396,865 | +€8,783 | +2.3% |
| Amounts payable after more than one year | 17 | €74,414 | €137,788 | +€63,375 | +85.2% |
| Financial debts | 170/4 | €74,414 | €137,788 | +€63,375 | +85.2% |
| Amounts payable within one year | 42/48 | €311,656 | €256,320 | -€55,336 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €132,775 | €56,824 | -€75,951 | -57.2% |
| Financial debts | 43 | €38,899 | €16,626 | -€22,273 | -57.3% |
| Credit institutions | 430/8 | €38,899 | €16,626 | -€22,273 | -57.3% |
| Trade debts | 44 | €78,649 | €115,049 | +€36,400 | +46.3% |
| Suppliers | 440/4 | €78,649 | €115,049 | +€36,400 | +46.3% |
| Taxes, remuneration and social security | 45 | €56,832 | €60,480 | +€3,648 | +6.4% |
| Taxes | 450/3 | €23,510 | €26,082 | +€2,571 | +10.9% |
| Remuneration and social security | 454/9 | €33,322 | €34,398 | +€1,076 | +3.2% |
| Other amounts payable | 47/48 | €4,500 | €7,341 | +€2,841 | +63.1% |
| Accrued charges and deferred income | 492/3 | €2,013 | €2,756 | +€744 | +37.0% |
| Non-recurring operating income | 76A | €232,406 | - | -€232,406 | |
| Remuneration, social security and pensions | 62 | €246,584 | €223,706 | -€22,877 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,058 | €149,308 | -€36,750 | -19.8% |
| Other operating charges | 640/8 | €9,073 | €7,396 | -€1,676 | -18.5% |
| Non-recurring operating charges | 66A | €121 | - | -€121 | |
| Gross operating margin | 9900 | €670,381 | €313,991 | -€356,390 | -53.2% |
| Operating profit (loss) | 9901 | €228,545 | -€66,421 | -€294,965 | |
| Financial income | 75/76B | €119 | €239 | +€120 | +100.6% |
| Recurring financial income | 75 | €119 | €239 | +€120 | +100.6% |
| Financial charges | 65/66B | €26,706 | €31,149 | +€4,443 | +16.6% |
| Recurring financial charges | 65 | €26,706 | €31,149 | +€4,443 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €201,958 | -€97,330 | -€299,288 | |
| Income taxes | 67/77 | €786 | €678 | -€108 | -13.7% |
| Profit (loss) for the period | 9904 | €201,172 | -€98,008 | -€299,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €201,172 | -€98,008 | -€299,180 |
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.