O&S SERVICES: 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 SERVICES
Largest movements
- Cash -€10,942
down €10,942 (-26.2%), from €41,714 to €30,772
mainly Receivables within one year (-€10,454) and Tax, wage and social debts (-€1,724)
- Receivables within one year +€10,454
up €10,454 (+61.5%), from €16,999 to €27,453
of which Other amounts receivable: +€12,154
- Tangible fixed assets -€802
down €802 (-52.2%), from €1,536 to €734
of which Furniture and vehicles: -€417
- Tax, wage and social debts -€1,724
no longer reported in 2025 (was €1,724)
- Gross operating margin +€3,992
up €3,992, from -€1,941 to €2,051
- Financial charges +€131
up €131 (+51.7%), from €252 to €383
- Other operating charges +€100
up €100 (+53.5%), from €187 to €287
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 | €60,377 | €59,086 | -€1,291 | -2.1% |
| Fixed assets | 21/28 | €1,536 | €734 | -€802 | -52.2% |
| Tangible fixed assets | 22/27 | €1,536 | €734 | -€802 | -52.2% |
| Plant, machinery and equipment | 23 | €779 | €394 | -€385 | -49.5% |
| Furniture and vehicles | 24 | €757 | €340 | -€417 | -55.1% |
| Current assets | 29/58 | €58,841 | €58,352 | -€489 | -0.8% |
| Amounts receivable within one year | 40/41 | €16,999 | €27,453 | +€10,454 | +61.5% |
| Trade receivables | 40 | €12,100 | €10,400 | -€1,700 | -14.0% |
| Other amounts receivable | 41 | €4,899 | €17,053 | +€12,154 | +248.1% |
| Cash at bank and in hand | 54/58 | €41,714 | €30,772 | -€10,942 | -26.2% |
| Deferred charges and accrued income | 490/1 | €128 | €127 | -€1 | -0.9% |
| Total equity and liabilities | 10/49 | €60,377 | €59,086 | -€1,291 | -2.1% |
| Equity | 10/15 | €45,780 | €46,359 | +€579 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,720 | €38,299 | +€579 | +1.5% |
| Amounts payable | 17/49 | €14,597 | €12,727 | -€1,870 | -12.8% |
| Amounts payable within one year | 42/48 | €14,597 | €12,727 | -€1,870 | -12.8% |
| Trade debts | 44 | €407 | €261 | -€146 | -35.9% |
| Suppliers | 440/4 | €407 | €261 | -€146 | -35.9% |
| Taxes, remuneration and social security | 45 | €1,724 | - | -€1,724 | |
| Taxes | 450/3 | €1,724 | - | -€1,724 | |
| Other amounts payable | 47/48 | €12,467 | €12,467 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €821 | €802 | -€19 | -2.3% |
| Other operating charges | 640/8 | €187 | €287 | +€100 | +53.5% |
| Gross operating margin | 9900 | -€1,941 | €2,051 | +€3,992 | |
| Operating profit (loss) | 9901 | -€2,949 | €962 | +€3,911 | |
| Financial charges | 65/66B | €252 | €383 | +€131 | +51.7% |
| Recurring financial charges | 65 | €252 | €383 | +€131 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,202 | €579 | +€3,781 | |
| Profit (loss) for the period | 9904 | -€3,202 | €579 | +€3,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,202 | €579 | +€3,781 |
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 3 October 2026 via checked.be.