O'SERIEUS: what changed
O'SERIEUS
Largest movements
- Cash +€14,772
up €14,772 (+304%), from €4,861 to €19,634
mainly Debts after one year (+€21,206) and Depreciation (+€15,876)
- Tangible fixed assets +€13,030
up €13,030 (+22.1%), from €58,828 to €71,858
of which Furniture and vehicles: +€18,671
- Receivables within one year -€1,909
down €1,909 (-61.6%), from €3,096 to €1,187
of which Other amounts receivable: -€981
- Debts after one year +€21,206
up €21,206 (+60.6%), from €34,999 to €56,205
- Trade debts -€19,401
down €19,401 (-69.3%), from €27,988 to €8,586
- Profit (loss) carried forward +€15,107
up €15,107 (+59.7%), from -€25,322 to -€10,215
- Tax, wage and social debts +€8,853
up €8,853 (+183%), from €4,836 to €13,688
of which Taxes: +€6,264
- Gross operating margin +€54,357
up €54,357 (+171%), from €31,824 to €86,181
- Staff costs +€20,375
up €20,375 (+64.1%), from €31,807 to €52,183
- Depreciation +€6,040
up €6,040 (+61.4%), from €9,836 to €15,876
- Other operating charges +€1,052
up €1,052 (+49.3%), from €2,135 to €3,187
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,767 | €100,938 | +€26,171 | +35.0% |
| Fixed assets | 21/28 | €62,128 | €74,658 | +€12,530 | +20.2% |
| Tangible fixed assets | 22/27 | €58,828 | €71,858 | +€13,030 | +22.1% |
| Plant, machinery and equipment | 23 | €20,758 | €18,050 | -€2,709 | -13.0% |
| Furniture and vehicles | 24 | €26,007 | €44,677 | +€18,671 | +71.8% |
| Other tangible fixed assets | 26 | €12,063 | €9,131 | -€2,932 | -24.3% |
| Financial fixed assets | 28 | €3,300 | €2,800 | -€500 | -15.2% |
| Current assets | 29/58 | €12,639 | €26,280 | +€13,641 | +108% |
| Stocks and contracts in progress | 3 | €3,751 | €4,503 | +€752 | +20.1% |
| Stocks | 30/36 | €3,751 | €4,503 | +€752 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,096 | €1,187 | -€1,909 | -61.6% |
| Trade receivables | 40 | €2,116 | €1,187 | -€928 | -43.9% |
| Other amounts receivable | 41 | €981 | €0 | -€981 | -100% |
| Cash at bank and in hand | 54/58 | €4,861 | €19,634 | +€14,772 | +304% |
| Deferred charges and accrued income | 490/1 | €931 | €956 | +€25 | +2.7% |
| Total equity and liabilities | 10/49 | €74,767 | €100,938 | +€26,171 | +35.0% |
| Equity | 10/15 | €227 | €15,334 | +€15,107 | +6,650% |
| Contributions | 10/11 | €10,334 | €10,334 | = | 0.0% |
| Reserves | 13 | €15,215 | €15,215 | = | 0.0% |
| Distributable reserves | 133 | €15,215 | €15,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,322 | -€10,215 | +€15,107 | +59.7% |
| Amounts payable | 17/49 | €74,539 | €85,603 | +€11,064 | +14.8% |
| Amounts payable after more than one year | 17 | €34,999 | €56,205 | +€21,206 | +60.6% |
| Financial debts | 170/4 | €34,999 | €56,205 | +€21,206 | +60.6% |
| Amounts payable within one year | 42/48 | €39,540 | €29,398 | -€10,142 | -25.6% |
| Trade debts | 44 | €27,988 | €8,586 | -€19,401 | -69.3% |
| Suppliers | 440/4 | €27,988 | €8,586 | -€19,401 | -69.3% |
| Advances received on contracts in progress | 46 | €3,527 | €3,527 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,836 | €13,688 | +€8,853 | +183% |
| Taxes | 450/3 | €818 | €7,081 | +€6,264 | +766% |
| Remuneration and social security | 454/9 | €4,018 | €6,607 | +€2,589 | +64.4% |
| Other amounts payable | 47/48 | €3,191 | €3,597 | +€406 | +12.7% |
| Non-recurring operating income | 76A | €1,405 | €2,766 | +€1,361 | +96.9% |
| Remuneration, social security and pensions | 62 | €31,807 | €52,183 | +€20,375 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,836 | €15,876 | +€6,040 | +61.4% |
| Other operating charges | 640/8 | €2,135 | €3,187 | +€1,052 | +49.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €31,824 | €86,181 | +€54,357 | +171% |
| Operating profit (loss) | 9901 | -€11,955 | €14,935 | +€26,890 | |
| Financial income | 75/76B | €17 | €0 | -€17 | -100% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100% |
| Financial charges | 65/66B | €175 | -€172 | -€347 | |
| Recurring financial charges | 65 | €175 | -€172 | -€347 | |
| Profit (loss) for the period before taxes | 9903 | -€12,113 | €15,107 | +€27,220 | |
| Income taxes | 67/77 | €591 | €0 | -€591 | -100% |
| Profit (loss) for the period | 9904 | -€12,703 | €15,107 | +€27,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,703 | €15,107 | +€27,810 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.