O’SEANT COMPTA: 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’SEANT COMPTA
Largest movements
- Receivables within one year +€26,891
up €26,891 (+17.8%), from €150,912 to €177,803
of which Other amounts receivable: +€35,415
- Intangible fixed assets +€9,789
new in 2025: €9,789
- Current investments -€2,452
no longer reported in 2025 (was €2,452)
- Cash +€2,005
new in 2025: €2,005
mainly Trade debts (+€59,286) and Short-term financial debts (+€12,289)
- Trade debts +€59,286
up €59,286 (+46.1%), from €128,571 to €187,856
- Profit (loss) carried forward -€37,491
down €37,491 (-52.6%), from -€71,258 to -€108,749
- Short-term financial debts +€12,289
new in 2025: €12,289
- Debts after one year -€6,514
down €6,514 (-9.3%), from €70,037 to €63,524
- Tax, wage and social debts +€4,663
new in 2025: €4,663
- Purchases and services +€41,207
up €41,207 (+16.9%), from €243,601 to €284,808
- Turnover -€36,213
down €36,213 (-13.0%), from €279,467 to €243,254
- Gross operating margin -€32,860
down €32,860 (-91.0%), from €36,109 to €3,249
- Write-downs +€31,916
up €31,916 (+340%), from €9,379 to €41,295
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 | €153,364 | €189,596 | +€36,232 | +23.6% |
| Fixed assets | 21/28 | - | €9,789 | +€9,789 | |
| Intangible fixed assets | 21 | - | €9,789 | +€9,789 | |
| Current assets | 29/58 | €153,364 | €179,807 | +€26,443 | +17.2% |
| Amounts receivable within one year | 40/41 | €150,912 | €177,803 | +€26,891 | +17.8% |
| Trade receivables | 40 | €139,905 | €131,380 | -€8,525 | -6.1% |
| Other amounts receivable | 41 | €11,007 | €46,423 | +€35,415 | +322% |
| Current investments | 50/53 | €2,452 | - | -€2,452 | |
| Cash at bank and in hand | 54/58 | - | €2,005 | +€2,005 | |
| Total equity and liabilities | 10/49 | €153,364 | €189,596 | +€36,232 | +23.6% |
| Equity | 10/15 | -€51,258 | -€88,749 | -€37,491 | -73.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,258 | -€108,749 | -€37,491 | -52.6% |
| Amounts payable | 17/49 | €204,622 | €278,345 | +€73,723 | +36.0% |
| Amounts payable after more than one year | 17 | €70,037 | €63,524 | -€6,514 | -9.3% |
| Other amounts payable | 178/9 | €70,037 | €63,524 | -€6,514 | -9.3% |
| Amounts payable within one year | 42/48 | €134,585 | €214,821 | +€80,236 | +59.6% |
| Current portion of amounts payable after more than one year | 42 | €6,014 | €9,484 | +€3,469 | +57.7% |
| Financial debts | 43 | - | €12,289 | +€12,289 | |
| Credit institutions | 430/8 | - | €12,289 | +€12,289 | |
| Trade debts | 44 | €128,571 | €187,856 | +€59,286 | +46.1% |
| Suppliers | 440/4 | €128,571 | €187,856 | +€59,286 | +46.1% |
| Taxes, remuneration and social security | 45 | - | €4,663 | +€4,663 | |
| Taxes | 450/3 | - | €4,663 | +€4,663 | |
| Other amounts payable | 47/48 | - | €530 | +€530 | |
| Turnover | 70 | €279,467 | €243,254 | -€36,213 | -13.0% |
| Non-recurring operating income | 76A | €243 | - | -€243 | |
| Goods, raw materials, services and sundry goods | 60/61 | €243,601 | €284,808 | +€41,207 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €211 | +€211 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,379 | €41,295 | +€31,916 | +340% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €36,109 | €3,249 | -€32,860 | -91.0% |
| Operating profit (loss) | 9901 | €26,730 | -€38,307 | -€65,036 | |
| Financial income | 75/76B | €8,879 | €8,007 | -€871 | -9.8% |
| Recurring financial income | 75 | €8,879 | €8,007 | -€871 | -9.8% |
| Financial charges | 65/66B | €6,431 | €7,191 | +€760 | +11.8% |
| Recurring financial charges | 65 | €6,431 | €7,191 | +€760 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €29,177 | -€37,491 | -€66,668 | |
| Profit (loss) for the period | 9904 | €29,177 | -€37,491 | -€66,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,177 | -€37,491 | -€66,668 |
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 15 October 2026 via checked.be.