O.S. Technics: 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. Technics
Largest movements
- Receivables within one year +€166,693
up €166,693 (+206.2%), from €80,825 to €247,518
of which Trade receivables: +€132,462
- Advances received +€165,000
new in 2024: €165,000
- Short-term financial debts -€20,973
down €20,973 (-94.6%), from €22,176 to €1,203
- Profit (loss) carried forward +€17,046
up €17,046 (+69.3%), from €24,596 to €41,642
- Trade debts +€10,416
up €10,416 (+47.0%), from €22,180 to €32,596
- Debts after one year -€6,336
down €6,336 (-29.0%), from €21,826 to €15,491
- Gross operating margin +€26,389
up €26,389 (+42.9%), from €61,448 to €87,837
- Staff costs +€26,380
up €26,380 (+133.2%), from €19,800 to €46,180
- Depreciation +€5,985
up €5,985 (+88.7%), from €6,751 to €12,736
- Other operating charges +€1,323
up €1,323 (+157.4%), from €841 to €2,164
- Financial charges +€1,020
up €1,020 (+28.4%), from €3,585 to €4,605
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,265 | €281,995 | +€165,730 | +142.5% |
| Fixed assets | 21/28 | €34,803 | €34,207 | -€595 | -1.7% |
| Tangible fixed assets | 22/27 | €28,007 | €27,412 | -€595 | -2.1% |
| Furniture and vehicles | 24 | €28,007 | €24,267 | -€3,740 | -13.4% |
| Other tangible fixed assets | 26 | - | €3,144 | +€3,144 | |
| Financial fixed assets | 28 | €6,796 | €6,796 | = | 0.0% |
| Current assets | 29/58 | €81,462 | €247,787 | +€166,325 | +204.2% |
| Amounts receivable within one year | 40/41 | €80,825 | €247,518 | +€166,693 | +206.2% |
| Trade receivables | 40 | €30,385 | €162,848 | +€132,462 | +435.9% |
| Other amounts receivable | 41 | €50,439 | €84,671 | +€34,231 | +67.9% |
| Deferred charges and accrued income | 490/1 | €637 | €269 | -€368 | -57.8% |
| Total equity and liabilities | 10/49 | €116,265 | €281,995 | +€165,730 | +142.5% |
| Equity | 10/15 | €29,596 | €46,642 | +€17,046 | +57.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,596 | €41,642 | +€17,046 | +69.3% |
| Amounts payable | 17/49 | €86,669 | €235,353 | +€148,684 | +171.6% |
| Amounts payable after more than one year | 17 | €21,826 | €15,491 | -€6,336 | -29.0% |
| Financial debts | 170/4 | €21,826 | €15,491 | -€6,336 | -29.0% |
| Amounts payable within one year | 42/48 | €64,843 | €219,862 | +€155,019 | +239.1% |
| Current portion of amounts payable after more than one year | 42 | €6,161 | €6,336 | +€175 | +2.8% |
| Financial debts | 43 | €22,176 | €1,203 | -€20,973 | -94.6% |
| Credit institutions | 430/8 | €22,176 | €1,203 | -€20,973 | -94.6% |
| Trade debts | 44 | €22,180 | €32,596 | +€10,416 | +47.0% |
| Suppliers | 440/4 | €22,180 | €32,596 | +€10,416 | +47.0% |
| Advances received on contracts in progress | 46 | - | €165,000 | +€165,000 | |
| Taxes, remuneration and social security | 45 | €14,325 | €14,728 | +€402 | +2.8% |
| Taxes | 450/3 | €4,358 | €7,324 | +€2,966 | +68.1% |
| Remuneration and social security | 454/9 | €9,968 | €7,404 | -€2,564 | -25.7% |
| Remuneration, social security and pensions | 62 | €19,800 | €46,180 | +€26,380 | +133.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,751 | €12,736 | +€5,985 | +88.7% |
| Other operating charges | 640/8 | €841 | €2,164 | +€1,323 | +157.4% |
| Gross operating margin | 9900 | €61,448 | €87,837 | +€26,389 | +42.9% |
| Operating profit (loss) | 9901 | €34,056 | €26,756 | -€7,299 | -21.4% |
| Financial income | 75/76B | €914 | €1,926 | +€1,012 | +110.6% |
| Recurring financial income | 75 | €914 | €1,926 | +€1,012 | +110.6% |
| Financial charges | 65/66B | €3,585 | €4,605 | +€1,020 | +28.4% |
| Recurring financial charges | 65 | €3,585 | €4,605 | +€1,020 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €31,385 | €24,077 | -€7,308 | -23.3% |
| Income taxes | 67/77 | €6,789 | €7,031 | +€242 | +3.6% |
| Profit (loss) for the period | 9904 | €24,596 | €17,046 | -€7,549 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,596 | €17,046 | -€7,549 | -30.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.