O.S.J. Solutions: 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.J. Solutions
Largest movements
- Receivables within one year -€13,939
no longer reported in 2025 (was €13,939)
of which Trade receivables: -€13,775
- Cash +€1,118
up €1,118 (+234%), from €478 to €1,596
mainly Receivables within one year (+€13,939) and Advances received (+€2,420)
- Deferred charges and accrued income -€158
down €158 (-25.6%), from €620 to €461
- Profit (loss) carried forward -€13,704
down €13,704 (-34.7%), from -€39,463 to -€53,166
- Trade debts -€2,786
down €2,786 (-25.9%), from €10,777 to €7,991
- Advances received +€2,420
new in 2025: €2,420
- Tax, wage and social debts +€1,549
new in 2025: €1,549
- Other debts -€459
down €459 (-2.3%), from €20,279 to €19,820
- Write-downs +€13,775
new in 2025: €13,775
- Gross operating margin +€3,365
up €3,365, from -€2,065 to €1,300
- Depreciation -€1,414
no longer reported in 2025 (was €1,414)
- Financial income +€315
new in 2025: €315
- Taxes +€166
new in 2025: €166
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 | €15,037 | €2,058 | -€12,979 | -86.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €15,037 | €2,058 | -€12,979 | -86.3% |
| Amounts receivable within one year | 40/41 | €13,939 | - | -€13,939 | |
| Trade receivables | 40 | €13,775 | - | -€13,775 | |
| Other amounts receivable | 41 | €164 | - | -€164 | |
| Cash at bank and in hand | 54/58 | €478 | €1,596 | +€1,118 | +234% |
| Deferred charges and accrued income | 490/1 | €620 | €461 | -€158 | -25.6% |
| Total equity and liabilities | 10/49 | €15,037 | €2,058 | -€12,979 | -86.3% |
| Equity | 10/15 | -€16,019 | -€29,723 | -€13,704 | -85.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,843 | €4,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,015 | €1,015 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,015 | €1,015 | = | 0.0% |
| Distributable reserves | 133 | €3,829 | €3,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,463 | -€53,166 | -€13,704 | -34.7% |
| Amounts payable | 17/49 | €31,056 | €31,780 | +€725 | +2.3% |
| Amounts payable within one year | 42/48 | €31,056 | €31,780 | +€725 | +2.3% |
| Trade debts | 44 | €10,777 | €7,991 | -€2,786 | -25.9% |
| Suppliers | 440/4 | €10,777 | €7,991 | -€2,786 | -25.9% |
| Advances received on contracts in progress | 46 | - | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | - | €1,549 | +€1,549 | |
| Taxes | 450/3 | - | €1,549 | +€1,549 | |
| Other amounts payable | 47/48 | €20,279 | €19,820 | -€459 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | - | -€1,414 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,775 | +€13,775 | |
| Other operating charges | 640/8 | €1,237 | €1,203 | -€34 | -2.8% |
| Gross operating margin | 9900 | -€2,065 | €1,300 | +€3,365 | |
| Operating profit (loss) | 9901 | -€4,717 | -€13,677 | -€8,961 | -190% |
| Financial income | 75/76B | - | €315 | +€315 | |
| Recurring financial income | 75 | - | €315 | +€315 | |
| Financial charges | 65/66B | €105 | €176 | +€71 | +68.0% |
| Recurring financial charges | 65 | €105 | €176 | +€71 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,821 | -€13,538 | -€8,717 | -181% |
| Income taxes | 67/77 | - | €166 | +€166 | |
| Profit (loss) for the period | 9904 | -€4,821 | -€13,704 | -€8,882 | -184% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,821 | -€13,704 | -€8,882 | -184% |
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 30 October 2026 via checked.be.