OSTROV: 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.
OSTROV
Largest movements
- Tangible fixed assets -€2,486
down €2,486 (-67.2%), from €3,698 to €1,212
- Receivables within one year +€529
up €529 (+3.4%), from €15,542 to €16,070
of which Trade receivables: +€2,084
- Deferred charges and accrued income -€366
no longer reported in 2023 (was €366)
- Cash +€221
up €221 (+6710.9%), from €3 to €225
mainly Net result for the year (+€3,518) and Trade debts (+€3,337)
- Other debts -€8,821
down €8,821 (-94.5%), from €9,336 to €516
- Profit (loss) carried forward +€3,518
up €3,518 (+85.9%), from €4,095 to €7,613
- Trade debts +€3,337
up €3,337 (+169.5%), from €1,969 to €5,306
- Gross operating margin -€4,094
down €4,094 (-34.4%), from €11,914 to €7,820
- Other operating charges -€1,417
down €1,417 (-79.9%), from €1,774 to €356
- Depreciation -€1,274
down €1,274 (-33.9%), from €3,760 to €2,486
- Financial charges -€690
down €690 (-64.1%), from €1,076 to €387
- Taxes -€136
down €136 (-11.3%), from €1,210 to €1,073
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,610 | €17,507 | -€2,102 | -10.7% |
| Fixed assets | 21/28 | €3,698 | €1,212 | -€2,486 | -67.2% |
| Tangible fixed assets | 22/27 | €3,698 | €1,212 | -€2,486 | -67.2% |
| Furniture and vehicles | 24 | €3,698 | €1,212 | -€2,486 | -67.2% |
| Current assets | 29/58 | €15,911 | €16,295 | +€384 | +2.4% |
| Amounts receivable within one year | 40/41 | €15,542 | €16,070 | +€529 | +3.4% |
| Trade receivables | 40 | €13,312 | €15,395 | +€2,084 | +15.7% |
| Other amounts receivable | 41 | €2,230 | €675 | -€1,555 | -69.7% |
| Cash at bank and in hand | 54/58 | €3 | €225 | +€221 | +6710.9% |
| Deferred charges and accrued income | 490/1 | €366 | - | -€366 | |
| Total equity and liabilities | 10/49 | €19,610 | €17,507 | -€2,102 | -10.7% |
| Equity | 10/15 | €7,095 | €10,613 | +€3,518 | +49.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,095 | €7,613 | +€3,518 | +85.9% |
| Amounts payable | 17/49 | €12,515 | €6,895 | -€5,620 | -44.9% |
| Amounts payable within one year | 42/48 | €12,515 | €6,895 | -€5,620 | -44.9% |
| Trade debts | 44 | €1,969 | €5,306 | +€3,337 | +169.5% |
| Suppliers | 440/4 | €1,969 | €5,306 | +€3,337 | +169.5% |
| Taxes, remuneration and social security | 45 | €1,210 | €1,073 | -€136 | -11.3% |
| Taxes | 450/3 | €1,210 | €1,073 | -€136 | -11.3% |
| Other amounts payable | 47/48 | €9,336 | €516 | -€8,821 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,760 | €2,486 | -€1,274 | -33.9% |
| Other operating charges | 640/8 | €1,774 | €356 | -€1,417 | -79.9% |
| Gross operating margin | 9900 | €11,914 | €7,820 | -€4,094 | -34.4% |
| Operating profit (loss) | 9901 | €6,381 | €4,977 | -€1,403 | -22.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,076 | €387 | -€690 | -64.1% |
| Recurring financial charges | 65 | €1,076 | €387 | -€690 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €5,304 | €4,591 | -€714 | -13.5% |
| Income taxes | 67/77 | €1,210 | €1,073 | -€136 | -11.3% |
| Profit (loss) for the period | 9904 | €4,095 | €3,518 | -€577 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,095 | €3,518 | -€577 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.