OSTYCOM: 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.
OSTYCOM
Largest movements
- Current investments +€700,000
new in 2025: €700,000
- Cash -€467,091
down €467,091 (-81.1%), from €576,077 to €108,986
mainly Current investments (-€700,000) and Debts after one year (-€67,386)
- Receivables within one year -€63,058
down €63,058 (-12.9%), from €489,069 to €426,011
of which Trade receivables: -€67,040
- Tangible fixed assets -€44,194
down €44,194 (-3.0%), from €1.5m to €1.4m
- Reserves +€206,072
up €206,072 (+16.8%), from €1.2m to €1.4m
of which Distributable reserves: +€206,072
- Debts after one year -€67,386
down €67,386 (-8.7%), from €775,847 to €708,461
of which Financial debts: -€67,386
- Staff costs -€67,938
down €67,938 (-61.0%), from €111,396 to €43,458
- Gross operating margin +€39,932
up €39,932 (+11.9%), from €334,660 to €374,592
- Taxes +€24,301
up €24,301 (+66.6%), from €36,461 to €60,762
- Financial charges +€4,390
up €4,390 (+22.7%), from €19,367 to €23,757
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 | €3,188,153 | €3,314,582 | +€126,429 | +4.0% |
| Fixed assets | 21/28 | €2,121,272 | €2,077,078 | -€44,194 | -2.1% |
| Tangible fixed assets | 22/27 | €1,467,844 | €1,423,650 | -€44,194 | -3.0% |
| Land and buildings | 22 | €1,467,844 | €1,423,650 | -€44,194 | -3.0% |
| Financial fixed assets | 28 | €653,428 | €653,428 | = | 0.0% |
| Current assets | 29/58 | €1,066,881 | €1,237,504 | +€170,623 | +16.0% |
| Amounts receivable within one year | 40/41 | €489,069 | €426,011 | -€63,058 | -12.9% |
| Trade receivables | 40 | €305,531 | €238,491 | -€67,040 | -21.9% |
| Other amounts receivable | 41 | €183,538 | €187,520 | +€3,982 | +2.2% |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €576,077 | €108,986 | -€467,091 | -81.1% |
| Deferred charges and accrued income | 490/1 | €1,735 | €2,507 | +€772 | +44.5% |
| Total equity and liabilities | 10/49 | €3,188,153 | €3,314,582 | +€126,429 | +4.0% |
| Equity | 10/15 | €2,276,375 | €2,482,447 | +€206,072 | +9.1% |
| Contributions | 10/11 | €1,037,202 | €1,037,202 | = | 0.0% |
| Capital | 10 | €1,037,202 | €1,037,202 | = | 0.0% |
| Issued capital | 100 | €1,037,202 | €1,037,202 | = | 0.0% |
| Revaluation surpluses | 12 | €10,068 | €10,068 | = | 0.0% |
| Reserves | 13 | €1,229,105 | €1,435,177 | +€206,072 | +16.8% |
| Non-distributable reserves | 130/1 | €103,720 | €103,720 | = | 0.0% |
| Legal reserve | 130 | €103,720 | €103,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €86 | €86 | = | 0.0% |
| Distributable reserves | 133 | €1,125,299 | €1,331,371 | +€206,072 | +18.3% |
| Amounts payable | 17/49 | €911,778 | €832,135 | -€79,643 | -8.7% |
| Amounts payable after more than one year | 17 | €775,847 | €708,461 | -€67,386 | -8.7% |
| Financial debts | 170/4 | €352,948 | €285,562 | -€67,386 | -19.1% |
| Other amounts payable | 178/9 | €422,899 | €422,899 | = | 0.0% |
| Amounts payable within one year | 42/48 | €134,931 | €122,674 | -€12,257 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €66,570 | €67,386 | +€816 | +1.2% |
| Trade debts | 44 | €2,264 | €5,528 | +€3,264 | +144% |
| Suppliers | 440/4 | €2,264 | €5,528 | +€3,264 | +144% |
| Taxes, remuneration and social security | 45 | €54,880 | €30,212 | -€24,668 | -44.9% |
| Taxes | 450/3 | €13,615 | €8,996 | -€4,619 | -33.9% |
| Remuneration and social security | 454/9 | €41,265 | €21,216 | -€20,049 | -48.6% |
| Other amounts payable | 47/48 | €11,217 | €19,548 | +€8,331 | +74.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €111,396 | €43,458 | -€67,938 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,051 | €44,194 | +€143 | +0.3% |
| Other operating charges | 640/8 | €9,326 | €10,719 | +€1,393 | +14.9% |
| Gross operating margin | 9900 | €334,660 | €374,592 | +€39,932 | +11.9% |
| Operating profit (loss) | 9901 | €169,887 | €276,221 | +€106,334 | +62.6% |
| Financial income | 75/76B | €11,184 | €14,370 | +€3,186 | +28.5% |
| Recurring financial income | 75 | €11,184 | €14,370 | +€3,186 | +28.5% |
| Financial charges | 65/66B | €19,367 | €23,757 | +€4,390 | +22.7% |
| Recurring financial charges | 65 | €19,367 | €23,757 | +€4,390 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €161,704 | €266,834 | +€105,130 | +65.0% |
| Income taxes | 67/77 | €36,461 | €60,762 | +€24,301 | +66.6% |
| Profit (loss) for the period | 9904 | €125,243 | €206,072 | +€80,829 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €125,243 | €206,072 | +€80,829 | +64.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.