DECLEER-OSMANAGAOGLU: 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.
DECLEER-OSMANAGAOGLU
Largest movements
- Receivables within one year -€103,271
down €103,271 (-100%), from €103,271 to €0
of which Trade receivables: -€103,271
- Cash -€5,851
down €5,851 (-97.5%), from €5,999 to €149
mainly Trade debts (-€109,052) and Net result for the year (-€45)
- Trade debts -€109,052
down €109,052 (-75.1%), from €145,131 to €36,079
- Gross operating margin +€157
up €157 (+21.2%), from €742 to €899
- Financial charges +€29
up €29 (+18.0%), from €161 to €190
- Other operating charges +€21
up €21 (+2.9%), from €732 to €754
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 | €109,950 | €853 | -€109,097 | -99.2% |
| Current assets | 29/58 | €109,950 | €853 | -€109,097 | -99.2% |
| Amounts receivable within one year | 40/41 | €103,271 | €0 | -€103,271 | -100% |
| Trade receivables | 40 | €103,271 | €0 | -€103,271 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,999 | €149 | -€5,851 | -97.5% |
| Deferred charges and accrued income | 490/1 | €679 | €704 | +€25 | +3.7% |
| Total equity and liabilities | 10/49 | €109,950 | €853 | -€109,097 | -99.2% |
| Equity | 10/15 | -€35,181 | -€35,226 | -€45 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,781 | -€53,826 | -€45 | -0.1% |
| Amounts payable | 17/49 | €145,131 | €36,079 | -€109,052 | -75.1% |
| Amounts payable within one year | 42/48 | €145,131 | €36,079 | -€109,052 | -75.1% |
| Trade debts | 44 | €145,131 | €36,079 | -€109,052 | -75.1% |
| Suppliers | 440/4 | €145,131 | €36,079 | -€109,052 | -75.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €732 | €754 | +€21 | +2.9% |
| Gross operating margin | 9900 | €742 | €899 | +€157 | +21.2% |
| Operating profit (loss) | 9901 | €10 | €145 | +€135 | +1,408% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€152 | -€45 | +€106 | +70.2% |
| Profit (loss) for the period | 9904 | -€152 | -€45 | +€106 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€152 | -€45 | +€106 | +70.2% |
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 16 October 2026 via checked.be.