OSTTA: 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.
OSTTA
Largest movements
- Cash -€41,677
down €41,677 (-75.7%), from €55,022 to €13,345
- Stocks and contracts +€18,921
up €18,921 (+376%), from €5,028 to €23,949
- Tangible fixed assets -€8,752
down €8,752 (-50.2%), from €17,444 to €8,692
- Receivables within one year +€2,993
up €2,993 (+73.8%), from €4,057 to €7,050
- Trade debts -€16,264
down €16,264 (-81.6%), from €19,934 to €3,669
- Profit (loss) carried forward -€14,487
down €14,487 (-39.2%), from €36,952 to €22,465
- Tax, wage and social debts -€5,922
down €5,922 (-80.7%), from €7,337 to €1,415
of which Taxes: -€4,772
- Debts after one year +€4,312
new in 2025: €4,312
- Current portion of long-term debt +€3,802
new in 2025: €3,802
- Gross operating margin -€41,837
down €41,837, from €34,408 to -€7,428
- Staff costs -€13,405
no longer reported in 2025 (was €13,405)
- Taxes -€3,772
no longer reported in 2025 (was €3,772)
- Other operating charges +€487
up €487 (+65.8%), from €740 to €1,227
- Financial charges +€398
up €398 (+49.7%), from €800 to €1,197
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,879 | €55,238 | -€28,641 | -34.1% |
| Fixed assets | 21/28 | €19,645 | €10,893 | -€8,752 | -44.5% |
| Tangible fixed assets | 22/27 | €17,444 | €8,692 | -€8,752 | -50.2% |
| Furniture and vehicles | 24 | €17,444 | €8,692 | -€8,752 | -50.2% |
| Financial fixed assets | 28 | €2,201 | €2,201 | = | 0.0% |
| Current assets | 29/58 | €64,233 | €44,344 | -€19,889 | -31.0% |
| Stocks and contracts in progress | 3 | €5,028 | €23,949 | +€18,921 | +376% |
| Stocks | 30/36 | €5,028 | €23,949 | +€18,921 | +376% |
| Amounts receivable within one year | 40/41 | €4,057 | €7,050 | +€2,993 | +73.8% |
| Other amounts receivable | 41 | €4,057 | €7,050 | +€2,993 | +73.8% |
| Cash at bank and in hand | 54/58 | €55,022 | €13,345 | -€41,677 | -75.7% |
| Deferred charges and accrued income | 490/1 | €126 | - | -€126 | |
| Total equity and liabilities | 10/49 | €83,879 | €55,238 | -€28,641 | -34.1% |
| Equity | 10/15 | €55,952 | €41,465 | -€14,487 | -25.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,952 | €22,465 | -€14,487 | -39.2% |
| Amounts payable | 17/49 | €27,926 | €13,773 | -€14,154 | -50.7% |
| Amounts payable after more than one year | 17 | - | €4,312 | +€4,312 | |
| Financial debts | 170/4 | - | €4,312 | +€4,312 | |
| Amounts payable within one year | 42/48 | €27,926 | €9,461 | -€18,465 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,802 | +€3,802 | |
| Trade debts | 44 | €19,934 | €3,669 | -€16,264 | -81.6% |
| Suppliers | 440/4 | €19,934 | €3,669 | -€16,264 | -81.6% |
| Taxes, remuneration and social security | 45 | €7,337 | €1,415 | -€5,922 | -80.7% |
| Taxes | 450/3 | €6,187 | €1,415 | -€4,772 | -77.1% |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €655 | €575 | -€81 | -12.3% |
| Remuneration, social security and pensions | 62 | €13,405 | - | -€13,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,376 | €4,376 | = | 0.0% |
| Other operating charges | 640/8 | €740 | €1,227 | +€487 | +65.8% |
| Gross operating margin | 9900 | €34,408 | -€7,428 | -€41,837 | |
| Operating profit (loss) | 9901 | €15,888 | -€13,032 | -€28,919 | |
| Financial charges | 65/66B | €800 | €1,197 | +€398 | +49.7% |
| Recurring financial charges | 65 | €800 | €1,197 | +€398 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €15,088 | -€14,229 | -€29,317 | |
| Income taxes | 67/77 | €3,772 | - | -€3,772 | |
| Profit (loss) for the period | 9904 | €11,316 | -€14,229 | -€25,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,316 | -€14,229 | -€25,545 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.