O.S.E architecture: what changed
Two fiscal 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.E architecture
Largest movements
- Cash -€43,009
down €43,009 (-51.0%), from €84,381 to €41,371
mainly Trade debts (-€41,960) and Receivables within one year (-€37,642)
- Receivables within one year +€37,642
up €37,642 (+1681.4%), from €2,239 to €39,881
of which Trade receivables: +€27,756
- Intangible fixed assets +€10,363
new in 2025: €10,363
- Deferred charges and accrued income +€5,014
up €5,014 (+435.3%), from €1,152 to €6,166
- Tangible fixed assets +€1,540
new in 2025: €1,540
- Profit (loss) carried forward +€48,252
up €48,252 (+307.8%), from €15,674 to €63,926
- Trade debts -€41,960
down €41,960 (-73.7%), from €56,905 to €14,946
- Tax, wage and social debts +€5,424
up €5,424 (+48.0%), from €11,288 to €16,711
- Gross operating margin +€47,411
up €47,411 (+240.7%), from €19,694 to €67,105
- Taxes +€12,745
up €12,745 (+324.6%), from €3,927 to €16,673
- Other operating charges +€1,115
new in 2025: €1,115
- Depreciation +€887
new in 2025: €887
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.
Cash bridge derived
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 | €87,771 | €99,322 | +€11,551 | +13.2% |
| Fixed assets | 21/28 | - | €11,904 | +€11,904 | |
| Intangible fixed assets | 21 | - | €10,363 | +€10,363 | |
| Tangible fixed assets | 22/27 | - | €1,540 | +€1,540 | |
| Furniture and vehicles | 24 | - | €1,540 | +€1,540 | |
| Current assets | 29/58 | €87,771 | €87,419 | -€353 | -0.4% |
| Amounts receivable within one year | 40/41 | €2,239 | €39,881 | +€37,642 | +1681.4% |
| Trade receivables | 40 | €2,239 | €29,995 | +€27,756 | +1239.8% |
| Other amounts receivable | 41 | - | €9,886 | +€9,886 | |
| Cash at bank and in hand | 54/58 | €84,381 | €41,371 | -€43,009 | -51.0% |
| Deferred charges and accrued income | 490/1 | €1,152 | €6,166 | +€5,014 | +435.3% |
| Total equity and liabilities | 10/49 | €87,771 | €99,322 | +€11,551 | +13.2% |
| Equity | 10/15 | €18,674 | €66,926 | +€48,252 | +258.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,674 | €63,926 | +€48,252 | +307.8% |
| Amounts payable | 17/49 | €69,097 | €32,396 | -€36,701 | -53.1% |
| Amounts payable within one year | 42/48 | €68,193 | €31,657 | -€36,536 | -53.6% |
| Trade debts | 44 | €56,905 | €14,946 | -€41,960 | -73.7% |
| Suppliers | 440/4 | €56,905 | €14,946 | -€41,960 | -73.7% |
| Taxes, remuneration and social security | 45 | €11,288 | €16,711 | +€5,424 | +48.0% |
| Taxes | 450/3 | €11,288 | €16,711 | +€5,424 | +48.0% |
| Accrued charges and deferred income | 492/3 | €904 | €739 | -€164 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €887 | +€887 | |
| Other operating charges | 640/8 | - | €1,115 | +€1,115 | |
| Gross operating margin | 9900 | €19,694 | €67,105 | +€47,411 | +240.7% |
| Operating profit (loss) | 9901 | €19,694 | €65,103 | +€45,408 | +230.6% |
| Financial charges | 65/66B | €93 | €179 | +€86 | +92.2% |
| Recurring financial charges | 65 | €93 | €179 | +€86 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | €19,601 | €64,924 | +€45,323 | +231.2% |
| Income taxes | 67/77 | €3,927 | €16,673 | +€12,745 | +324.6% |
| Profit (loss) for the period | 9904 | €15,674 | €48,252 | +€32,577 | +207.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,674 | €48,252 | +€32,577 | +207.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.