O.S.A. Consulting: what changed
O.S.A. Consulting
Largest movements
- Tangible fixed assets +€62,577
up €62,577 (+1,840%), from €3,400 to €65,977
of which Other tangible fixed assets: +€62,810
- Cash -€36,806
down €36,806 (-35.0%), from €105,155 to €68,349
mainly Investment in fixed assets (net) (-€63,888) and Receivables within one year (-€32,202)
- Receivables within one year +€32,202
up €32,202, from €0 to €32,202
- Deferred charges and accrued income -€5,528
down €5,528 (-23.3%), from €23,711 to €18,183
- Reserves +€32,498
up €32,498 (+37.3%), from €87,052 to €119,550
- Trade debts +€18,624
up €18,624 (+237%), from €7,850 to €26,474
- Tax, wage and social debts -€13,567
down €13,567 (-38.1%), from €35,643 to €22,076
- Debts after one year +€11,988
new in 2025: €11,988
- Short-term financial debts +€2,466
new in 2025: €2,466
- Gross operating margin +€1,696
up €1,696 (+3.8%), from €44,573 to €46,270
- Taxes +€1,511
up €1,511 (+14.8%), from €10,181 to €11,692
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,266 | €184,711 | +€52,445 | +39.7% |
| Fixed assets | 21/28 | €3,400 | €65,977 | +€62,577 | +1,840% |
| Tangible fixed assets | 22/27 | €3,400 | €65,977 | +€62,577 | +1,840% |
| Furniture and vehicles | 24 | €3,400 | €3,168 | -€233 | -6.8% |
| Other tangible fixed assets | 26 | - | €62,810 | +€62,810 | |
| Current assets | 29/58 | €128,866 | €118,734 | -€10,132 | -7.9% |
| Amounts receivable within one year | 40/41 | €0 | €32,202 | +€32,202 | |
| Trade receivables | 40 | €0 | €32,202 | +€32,202 | |
| Cash at bank and in hand | 54/58 | €105,155 | €68,349 | -€36,806 | -35.0% |
| Deferred charges and accrued income | 490/1 | €23,711 | €18,183 | -€5,528 | -23.3% |
| Total equity and liabilities | 10/49 | €132,266 | €184,711 | +€52,445 | +39.7% |
| Equity | 10/15 | €88,052 | €120,550 | +€32,498 | +36.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,052 | €119,550 | +€32,498 | +37.3% |
| Distributable reserves | 133 | €87,052 | €119,550 | +€32,498 | +37.3% |
| Amounts payable | 17/49 | €44,215 | €64,162 | +€19,947 | +45.1% |
| Amounts payable after more than one year | 17 | - | €11,988 | +€11,988 | |
| Financial debts | 170/4 | - | €11,988 | +€11,988 | |
| Amounts payable within one year | 42/48 | €44,215 | €51,691 | +€7,476 | +16.9% |
| Financial debts | 43 | - | €2,466 | +€2,466 | |
| Credit institutions | 430/8 | - | €2,466 | +€2,466 | |
| Trade debts | 44 | €7,850 | €26,474 | +€18,624 | +237% |
| Suppliers | 440/4 | €7,850 | €26,474 | +€18,624 | +237% |
| Taxes, remuneration and social security | 45 | €35,643 | €22,076 | -€13,567 | -38.1% |
| Taxes | 450/3 | €35,643 | €22,076 | -€13,567 | -38.1% |
| Other amounts payable | 47/48 | €722 | €675 | -€47 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €483 | +€483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €1,311 | +€238 | +22.2% |
| Other operating charges | 640/8 | €250 | €536 | +€287 | +115% |
| Gross operating margin | 9900 | €44,573 | €46,270 | +€1,696 | +3.8% |
| Operating profit (loss) | 9901 | €43,250 | €44,422 | +€1,172 | +2.7% |
| Financial income | 75/76B | €16 | €39 | +€22 | +133% |
| Recurring financial income | 75 | €16 | €39 | +€22 | +133% |
| Financial charges | 65/66B | €140 | €270 | +€130 | +93.2% |
| Recurring financial charges | 65 | €140 | €270 | +€130 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €43,127 | €44,190 | +€1,063 | +2.5% |
| Income taxes | 67/77 | €10,181 | €11,692 | +€1,511 | +14.8% |
| Profit (loss) for the period | 9904 | €32,945 | €32,498 | -€447 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,945 | €32,498 | -€447 | -1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.