FRANK VAN OSS: 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.
FRANK VAN OSS
Largest movements
- Cash +€13,430
up €13,430 (+74.4%), from €18,050 to €31,481
mainly Net result for the year (+€30,306) and Depreciation (+€11,761)
- Receivables within one year -€7,267
down €7,267 (-9.7%), from €74,629 to €67,362
of which Trade receivables: -€9,759
- Reserves +€30,306
up €30,306 (+52.8%), from €57,360 to €87,666
- Tax, wage and social debts -€15,445
down €15,445 (-64.1%), from €24,080 to €8,635
- Current portion of long-term debt -€5,213
no longer reported in 2025 (was €5,213)
- Gross operating margin -€13,140
down €13,140 (-17.8%), from €74,001 to €60,861
- Taxes +€3,747
up €3,747 (+26.6%), from €14,090 to €17,836
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 | €118,073 | €125,828 | +€7,754 | +6.6% |
| Fixed assets | 21/28 | €22,282 | €22,901 | +€619 | +2.8% |
| Tangible fixed assets | 22/27 | €22,282 | €22,901 | +€619 | +2.8% |
| Land and buildings | 22 | €6,326 | €4,158 | -€2,168 | -34.3% |
| Plant, machinery and equipment | 23 | €6,735 | €5,748 | -€987 | -14.6% |
| Furniture and vehicles | 24 | €9,220 | €12,994 | +€3,774 | +40.9% |
| Current assets | 29/58 | €95,792 | €102,927 | +€7,135 | +7.4% |
| Amounts receivable within one year | 40/41 | €74,629 | €67,362 | -€7,267 | -9.7% |
| Trade receivables | 40 | €32,459 | €22,700 | -€9,759 | -30.1% |
| Other amounts receivable | 41 | €42,171 | €44,663 | +€2,492 | +5.9% |
| Cash at bank and in hand | 54/58 | €18,050 | €31,481 | +€13,430 | +74.4% |
| Deferred charges and accrued income | 490/1 | €3,112 | €4,084 | +€972 | +31.2% |
| Total equity and liabilities | 10/49 | €118,073 | €125,828 | +€7,754 | +6.6% |
| Equity | 10/15 | €85,475 | €114,948 | +€29,473 | +34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,360 | €87,666 | +€30,306 | +52.8% |
| Distributable reserves | 133 | €57,360 | €87,666 | +€30,306 | +52.8% |
| Profit (loss) carried forward | 14 | €9,515 | €8,682 | -€833 | -8.8% |
| Amounts payable | 17/49 | €32,598 | €10,880 | -€21,718 | -66.6% |
| Amounts payable within one year | 42/48 | €32,598 | €10,880 | -€21,718 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €5,213 | - | -€5,213 | |
| Financial debts | 43 | €604 | €66 | -€538 | -89.1% |
| Credit institutions | 430/8 | €604 | €66 | -€538 | -89.1% |
| Trade debts | 44 | €1,127 | €480 | -€647 | -57.4% |
| Suppliers | 440/4 | €1,127 | €480 | -€647 | -57.4% |
| Taxes, remuneration and social security | 45 | €24,080 | €8,635 | -€15,445 | -64.1% |
| Taxes | 450/3 | €24,080 | €8,635 | -€15,445 | -64.1% |
| Other amounts payable | 47/48 | €1,574 | €1,699 | +€125 | +7.9% |
| Non-recurring operating income | 76A | - | €5,258 | +€5,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,313 | €11,761 | -€553 | -4.5% |
| Other operating charges | 640/8 | €1,254 | €1,137 | -€117 | -9.3% |
| Non-recurring operating charges | 66A | €18,555 | - | -€18,555 | |
| Gross operating margin | 9900 | €74,001 | €60,861 | -€13,140 | -17.8% |
| Operating profit (loss) | 9901 | €41,880 | €47,963 | +€6,084 | +14.5% |
| Financial income | 75/76B | €606 | €979 | +€373 | +61.5% |
| Recurring financial income | 75 | €606 | €979 | +€373 | +61.5% |
| Financial charges | 65/66B | €1,291 | €801 | -€490 | -38.0% |
| Recurring financial charges | 65 | €1,291 | €801 | -€490 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €41,195 | €48,142 | +€6,947 | +16.9% |
| Income taxes | 67/77 | €14,090 | €17,836 | +€3,747 | +26.6% |
| Profit (loss) for the period | 9904 | €27,106 | €30,306 | +€3,200 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,106 | €30,306 | +€3,200 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.