MAISON OSMOSE: 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.
MAISON OSMOSE
Largest movements
- Receivables within one year +€59,027
up €59,027 (+1,221%), from €4,835 to €63,861
of which Trade receivables: +€59,597
- Cash +€30,054
up €30,054 (+355%), from €8,465 to €38,519
mainly Trade debts (+€69,637) and Other debts (+€17,150)
- Stocks and contracts -€10,400
down €10,400 (-58.7%), from €17,726 to €7,326
- Trade debts +€69,637
up €69,637 (+347%), from €20,044 to €89,681
- Other debts +€17,150
new in 2023: €17,150
- Short-term financial debts -€9,944
no longer reported in 2023 (was €9,944)
- Tax, wage and social debts +€7,817
up €7,817 (+42.1%), from €18,550 to €26,368
- Profit (loss) carried forward -€6,876
down €6,876 (-108%), from -€6,373 to -€13,249
- Other operating charges +€1,758
up €1,758 (+77.6%), from €2,266 to €4,023
- Gross operating margin +€731
up €731 (+24.4%), from €2,993 to €3,724
- Financial charges -€394
down €394 (-13.3%), from €2,967 to €2,573
- Depreciation +€216
up €216 (+21.5%), from €1,004 to €1,220
- Financial income -€115
down €115 (-91.3%), from €126 to €11
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,165 | €122,948 | +€77,783 | +172% |
| Fixed assets | 21/28 | €9,803 | €8,583 | -€1,220 | -12.4% |
| Tangible fixed assets | 22/27 | €5,403 | €4,183 | -€1,220 | -22.6% |
| Furniture and vehicles | 24 | €1,588 | €768 | -€820 | -51.6% |
| Other tangible fixed assets | 26 | €3,815 | €3,415 | -€400 | -10.5% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €35,362 | €114,365 | +€79,003 | +223% |
| Stocks and contracts in progress | 3 | €17,726 | €7,326 | -€10,400 | -58.7% |
| Stocks | 30/36 | €17,726 | €7,326 | -€10,400 | -58.7% |
| Amounts receivable within one year | 40/41 | €4,835 | €63,861 | +€59,027 | +1,221% |
| Trade receivables | 40 | €4,264 | €63,861 | +€59,597 | +1,398% |
| Other amounts receivable | 41 | €570 | - | -€570 | |
| Cash at bank and in hand | 54/58 | €8,465 | €38,519 | +€30,054 | +355% |
| Deferred charges and accrued income | 490/1 | €4,336 | €4,659 | +€323 | +7.4% |
| Total equity and liabilities | 10/49 | €45,165 | €122,948 | +€77,783 | +172% |
| Equity | 10/15 | -€3,373 | -€10,249 | -€6,876 | -204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,373 | -€13,249 | -€6,876 | -108% |
| Amounts payable | 17/49 | €48,538 | €133,198 | +€84,660 | +174% |
| Amounts payable within one year | 42/48 | €48,538 | €133,198 | +€84,660 | +174% |
| Financial debts | 43 | €9,944 | - | -€9,944 | |
| Credit institutions | 430/8 | €9,944 | - | -€9,944 | |
| Trade debts | 44 | €20,044 | €89,681 | +€69,637 | +347% |
| Suppliers | 440/4 | €20,044 | €89,681 | +€69,637 | +347% |
| Taxes, remuneration and social security | 45 | €18,550 | €26,368 | +€7,817 | +42.1% |
| Taxes | 450/3 | €18,550 | €26,368 | +€7,817 | +42.1% |
| Other amounts payable | 47/48 | - | €17,150 | +€17,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,004 | €1,220 | +€216 | +21.5% |
| Other operating charges | 640/8 | €2,266 | €4,023 | +€1,758 | +77.6% |
| Non-recurring operating charges | 66A | €2,070 | €2,640 | +€570 | +27.5% |
| Gross operating margin | 9900 | €2,993 | €3,724 | +€731 | +24.4% |
| Operating profit (loss) | 9901 | -€2,347 | -€4,159 | -€1,813 | -77.2% |
| Financial income | 75/76B | €126 | €11 | -€115 | -91.3% |
| Recurring financial income | 75 | €126 | €11 | -€115 | -91.3% |
| Financial charges | 65/66B | €2,967 | €2,573 | -€394 | -13.3% |
| Recurring financial charges | 65 | €2,967 | €2,573 | -€394 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,188 | -€6,722 | -€1,534 | -29.6% |
| Income taxes | 67/77 | €181 | €155 | -€27 | -14.7% |
| Profit (loss) for the period | 9904 | -€5,369 | -€6,876 | -€1,507 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,369 | -€6,876 | -€1,507 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.