o.s.admin: 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.
o.s.admin
Largest movements
- Tangible fixed assets +€29,048
up €29,048 (+8.3%), from €348,604 to €377,652
of which Plant, machinery and equipment: +€46,438
- Cash +€13,731
up €13,731 (+10.6%), from €129,457 to €143,187
mainly Other debts (+€122,413) and Net result for the year (+€55,610)
- Receivables within one year +€8,159
up €8,159 (+31.7%), from €25,742 to €33,901
of which Other amounts receivable: +€18,054
- Reserves -€144,783
down €144,783 (-100%), from €144,783 to €0
- Other debts +€122,413
up €122,413 (+64.2%), from €190,600 to €313,013
- Profit (loss) carried forward +€55,610
up €55,610, from €0 to €55,610
- Debts after one year +€18,858
up €18,858 (+15.2%), from €124,078 to €142,936
- Gross operating margin -€109,982
down €109,982 (-49.3%), from €223,279 to €113,297
- Taxes -€27,723
down €27,723 (-64.3%), from €43,148 to €15,425
- Depreciation +€4,771
up €4,771 (+14.2%), from €33,617 to €38,388
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 | €505,084 | €556,104 | +€51,020 | +10.1% |
| Fixed assets | 21/28 | €348,604 | €377,652 | +€29,048 | +8.3% |
| Tangible fixed assets | 22/27 | €348,604 | €377,652 | +€29,048 | +8.3% |
| Land and buildings | 22 | €237,658 | €228,424 | -€9,234 | -3.9% |
| Plant, machinery and equipment | 23 | €74,341 | €120,779 | +€46,438 | +62.5% |
| Furniture and vehicles | 24 | €36,605 | €28,449 | -€8,156 | -22.3% |
| Current assets | 29/58 | €156,479 | €178,452 | +€21,972 | +14.0% |
| Amounts receivable within one year | 40/41 | €25,742 | €33,901 | +€8,159 | +31.7% |
| Trade receivables | 40 | €24,206 | €14,311 | -€9,896 | -40.9% |
| Other amounts receivable | 41 | €1,536 | €19,590 | +€18,054 | +1,176% |
| Cash at bank and in hand | 54/58 | €129,457 | €143,187 | +€13,731 | +10.6% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,364 | +€83 | +6.5% |
| Total equity and liabilities | 10/49 | €505,084 | €556,104 | +€51,020 | +10.1% |
| Equity | 10/15 | €163,383 | €74,210 | -€89,172 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,783 | €0 | -€144,783 | -100% |
| Distributable reserves | 133 | €144,783 | €0 | -€144,783 | -100% |
| Profit (loss) carried forward | 14 | €0 | €55,610 | +€55,610 | |
| Amounts payable | 17/49 | €341,701 | €481,893 | +€140,193 | +41.0% |
| Amounts payable after more than one year | 17 | €124,078 | €142,936 | +€18,858 | +15.2% |
| Financial debts | 170/4 | €124,078 | €142,936 | +€18,858 | +15.2% |
| Amounts payable within one year | 42/48 | €217,623 | €338,957 | +€121,334 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €8,122 | €8,267 | +€145 | +1.8% |
| Trade debts | 44 | €7,692 | €4,610 | -€3,082 | -40.1% |
| Suppliers | 440/4 | €7,692 | €4,610 | -€3,082 | -40.1% |
| Taxes, remuneration and social security | 45 | €11,208 | €13,067 | +€1,859 | +16.6% |
| Taxes | 450/3 | €11,208 | €13,067 | +€1,859 | +16.6% |
| Other amounts payable | 47/48 | €190,600 | €313,013 | +€122,413 | +64.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,617 | €38,388 | +€4,771 | +14.2% |
| Other operating charges | 640/8 | €2,495 | €2,132 | -€364 | -14.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €223,279 | €113,297 | -€109,982 | -49.3% |
| Operating profit (loss) | 9901 | €187,167 | €72,777 | -€114,390 | -61.1% |
| Financial income | 75/76B | €3,124 | €1,034 | -€2,091 | -66.9% |
| Recurring financial income | 75 | €3,124 | €1,034 | -€2,091 | -66.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,361 | €2,775 | +€414 | +17.6% |
| Recurring financial charges | 65 | €2,361 | €2,775 | +€414 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €187,931 | €71,036 | -€116,895 | -62.2% |
| Income taxes | 67/77 | €43,148 | €15,425 | -€27,723 | -64.3% |
| Profit (loss) for the period | 9904 | €144,783 | €55,610 | -€89,173 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €144,783 | €55,610 | -€89,173 | -61.6% |
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.