O.S. CONSULT: 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. CONSULT
Largest movements
- Cash -€42,166
down €42,166 (-18.7%), from €225,581 to €183,414
mainly Trade debts (-€75,861) and Receivables within one year (-€28,573)
- Receivables within one year +€28,573
up €28,573 (+1.9%), from €1.5m to €1.5m
of which Other amounts receivable: +€106,392
- Trade debts -€75,861
down €75,861 (-61.0%), from €124,368 to €48,507
- Provisions +€52,059
new in 2025: €52,059
- Financial charges +€59,651
up €59,651 (+928%), from €6,429 to €66,081
- Provisions +€52,059
new in 2025: €52,059
- Gross operating margin -€50,637
down €50,637 (-24.8%), from €204,088 to €153,451
- Taxes -€39,000
down €39,000 (-57.5%), from €67,773 to €28,774
- Financial income -€2,249
down €2,249 (-16.4%), from €13,711 to €11,462
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 | €2,189,129 | €2,162,702 | -€26,427 | -1.2% |
| Fixed assets | 21/28 | €13,828 | €22,577 | +€8,748 | +63.3% |
| Tangible fixed assets | 22/27 | €13,779 | €22,527 | +€8,748 | +63.5% |
| Furniture and vehicles | 24 | €536 | €684 | +€148 | +27.5% |
| Other tangible fixed assets | 26 | €13,243 | €21,843 | +€8,601 | +64.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,175,301 | €2,140,126 | -€35,175 | -1.6% |
| Amounts receivable after more than one year | 29 | €405,293 | €384,117 | -€21,176 | -5.2% |
| Other amounts receivable | 291 | €405,293 | €384,117 | -€21,176 | -5.2% |
| Amounts receivable within one year | 40/41 | €1,478,101 | €1,506,673 | +€28,573 | +1.9% |
| Trade receivables | 40 | €297,558 | €219,739 | -€77,819 | -26.2% |
| Other amounts receivable | 41 | €1,180,542 | €1,286,934 | +€106,392 | +9.0% |
| Current investments | 50/53 | €57,510 | €57,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €225,581 | €183,414 | -€42,166 | -18.7% |
| Deferred charges and accrued income | 490/1 | €8,817 | €8,411 | -€406 | -4.6% |
| Total equity and liabilities | 10/49 | €2,189,129 | €2,162,702 | -€26,427 | -1.2% |
| Equity | 10/15 | €1,989,401 | €2,003,596 | +€14,195 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €925,447 | €939,643 | +€14,195 | +1.5% |
| Distributable reserves | 133 | €925,447 | €939,643 | +€14,195 | +1.5% |
| Profit (loss) carried forward | 14 | €1,045,354 | €1,045,354 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €52,059 | +€52,059 | |
| Provisions for liabilities and charges | 160/5 | - | €52,059 | +€52,059 | |
| Other liabilities and charges | 164/5 | - | €52,059 | +€52,059 | |
| Amounts payable | 17/49 | €199,729 | €107,047 | -€92,681 | -46.4% |
| Amounts payable within one year | 42/48 | €199,729 | €107,047 | -€92,681 | -46.4% |
| Financial debts | 43 | €33,333 | €31,104 | -€2,229 | -6.7% |
| Credit institutions | 430/8 | €33,333 | €31,104 | -€2,229 | -6.7% |
| Trade debts | 44 | €124,368 | €48,507 | -€75,861 | -61.0% |
| Suppliers | 440/4 | €124,368 | €48,507 | -€75,861 | -61.0% |
| Taxes, remuneration and social security | 45 | €39,377 | €27,436 | -€11,941 | -30.3% |
| Taxes | 450/3 | €39,377 | €27,436 | -€11,941 | -30.3% |
| Other amounts payable | 47/48 | €2,650 | €0 | -€2,650 | -100% |
| Non-recurring operating income | 76A | €9,515 | €0 | -€9,515 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €2,837 | +€1,581 | +126% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €52,059 | +€52,059 | |
| Other operating charges | 640/8 | €1,070 | €968 | -€103 | -9.6% |
| Gross operating margin | 9900 | €204,088 | €153,451 | -€50,637 | -24.8% |
| Operating profit (loss) | 9901 | €201,762 | €97,587 | -€104,175 | -51.6% |
| Financial income | 75/76B | €13,711 | €11,462 | -€2,249 | -16.4% |
| Recurring financial income | 75 | €13,711 | €11,462 | -€2,249 | -16.4% |
| Financial charges | 65/66B | €6,429 | €66,081 | +€59,651 | +928% |
| Recurring financial charges | 65 | €6,429 | €66,081 | +€59,651 | +928% |
| Profit (loss) for the period before taxes | 9903 | €209,044 | €42,969 | -€166,075 | -79.4% |
| Income taxes | 67/77 | €67,773 | €28,774 | -€39,000 | -57.5% |
| Profit (loss) for the period | 9904 | €141,271 | €14,195 | -€127,075 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €141,271 | €14,195 | -€127,075 | -90.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.