d'OSSOGNE: 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.
d'OSSOGNE
Largest movements
- Cash +€88,223
up €88,223 (+291.6%), from €30,260 to €118,483
mainly Net result for the year (+€54,772) and Provisions (+€19,416)
- Tangible fixed assets -€15,397
down €15,397 (-47.0%), from €32,780 to €17,383
- Reserves +€58,248
up €58,248 (+276.1%), from €21,099 to €79,347
of which Tax-exempt reserves: +€58,248
- Provisions +€19,416
new in 2025: €19,416
- Profit (loss) carried forward -€3,475
down €3,475 (-69.0%), from €5,036 to €1,561
- Short-term financial debts -€1,971
no longer reported in 2025 (was €1,971)
- Gross operating margin +€68,114
up €68,114 (+541.1%), from €12,588 to €80,701
- Taxes -€1,132
no longer reported in 2025 (was €1,132)
- Depreciation -€820
down €820 (-21.1%), from €3,880 to €3,060
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 | €65,449 | €137,775 | +€72,327 | +110.5% |
| Fixed assets | 21/28 | €32,780 | €17,383 | -€15,397 | -47.0% |
| Tangible fixed assets | 22/27 | €32,780 | €17,383 | -€15,397 | -47.0% |
| Land and buildings | 22 | €32,780 | €17,383 | -€15,397 | -47.0% |
| Current assets | 29/58 | €32,669 | €120,393 | +€87,724 | +268.5% |
| Cash at bank and in hand | 54/58 | €30,260 | €118,483 | +€88,223 | +291.6% |
| Deferred charges and accrued income | 490/1 | €2,409 | €1,909 | -€500 | -20.7% |
| Total equity and liabilities | 10/49 | €65,449 | €137,775 | +€72,327 | +110.5% |
| Equity | 10/15 | €57,122 | €111,894 | +€54,772 | +95.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €21,099 | €79,347 | +€58,248 | +276.1% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €58,248 | +€58,248 | |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,036 | €1,561 | -€3,475 | -69.0% |
| Provisions and deferred taxes | 16 | - | €19,416 | +€19,416 | |
| Deferred taxes | 168 | - | €19,416 | +€19,416 | |
| Amounts payable | 17/49 | €8,327 | €6,465 | -€1,861 | -22.4% |
| Amounts payable within one year | 42/48 | €8,327 | €6,465 | -€1,861 | -22.4% |
| Financial debts | 43 | €1,971 | - | -€1,971 | |
| Credit institutions | 430/8 | €1,971 | - | -€1,971 | |
| Trade debts | 44 | €2,871 | €2,981 | +€110 | +3.8% |
| Suppliers | 440/4 | €2,871 | €2,981 | +€110 | +3.8% |
| Taxes, remuneration and social security | 45 | €1,132 | €1,132 | = | 0.0% |
| Taxes | 450/3 | €1,132 | €1,132 | = | 0.0% |
| Other amounts payable | 47/48 | €2,352 | €2,352 | = | 0.0% |
| Non-recurring operating income | 76A | - | €77,663 | +€77,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,880 | €3,060 | -€820 | -21.1% |
| Other operating charges | 640/8 | €2,318 | €2,613 | +€295 | +12.7% |
| Gross operating margin | 9900 | €12,588 | €80,701 | +€68,114 | +541.1% |
| Operating profit (loss) | 9901 | €6,389 | €75,028 | +€68,639 | +1074.3% |
| Financial charges | 65/66B | €648 | €840 | +€192 | +29.6% |
| Recurring financial charges | 65 | €648 | €840 | +€192 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €5,741 | €74,188 | +€68,447 | +1192.2% |
| Transfer to deferred taxes | 680 | - | €19,416 | +€19,416 | |
| Income taxes | 67/77 | €1,132 | - | -€1,132 | |
| Profit (loss) for the period | 9904 | €4,609 | €54,772 | +€50,163 | +1088.4% |
| Transfer to tax-exempt reserves | 689 | - | €58,248 | +€58,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,609 | -€3,475 | -€8,084 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.