O2S CONSULTING: 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.
O2S CONSULTING
Largest movements
- Receivables within one year +€8,729
up €8,729 (+31.2%), from €27,935 to €36,664
of which Trade receivables: +€4,451
- Cash +€7,024
up €7,024 (+95.9%), from €7,321 to €14,345
mainly Trade debts (+€17,351) and Tax, wage and social debts (+€2,125)
- Tangible fixed assets -€1,125
down €1,125 (-35.7%), from €3,151 to €2,026
- Trade debts +€17,351
up €17,351 (+249%), from €6,958 to €24,309
- Other debts -€4,261
down €4,261 (-44.4%), from €9,594 to €5,333
- Profit (loss) carried forward -€3,066
down €3,066 (-41.7%), from €7,361 to €4,294
- Tax, wage and social debts +€2,125
up €2,125 (+66.7%), from €3,186 to €5,311
- Contributions +€2,000
new in 2025: €2,000
- Gross operating margin -€12,243
down €12,243 (-85.7%), from €14,283 to €2,039
- Other operating charges -€1,563
down €1,563 (-75.6%), from €2,066 to €504
- Taxes -€1,061
down €1,061 (-33.3%), from €3,186 to €2,125
- Financial charges +€930
up €930 (+220%), from €423 to €1,352
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 | €38,407 | €53,035 | +€14,628 | +38.1% |
| Fixed assets | 21/28 | €3,151 | €2,026 | -€1,125 | -35.7% |
| Tangible fixed assets | 22/27 | €3,151 | €2,026 | -€1,125 | -35.7% |
| Furniture and vehicles | 24 | €3,151 | €2,026 | -€1,125 | -35.7% |
| Current assets | 29/58 | €35,256 | €51,009 | +€15,753 | +44.7% |
| Amounts receivable within one year | 40/41 | €27,935 | €36,664 | +€8,729 | +31.2% |
| Trade receivables | 40 | €25,297 | €29,748 | +€4,451 | +17.6% |
| Other amounts receivable | 41 | €2,638 | €6,916 | +€4,278 | +162% |
| Cash at bank and in hand | 54/58 | €7,321 | €14,345 | +€7,024 | +95.9% |
| Total equity and liabilities | 10/49 | €38,407 | €53,035 | +€14,628 | +38.1% |
| Equity | 10/15 | €7,361 | €6,294 | -€1,066 | -14.5% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €7,361 | €4,294 | -€3,066 | -41.7% |
| Amounts payable | 17/49 | €31,046 | €46,741 | +€15,695 | +50.6% |
| Amounts payable within one year | 42/48 | €31,046 | €46,741 | +€15,695 | +50.6% |
| Trade debts | 44 | €6,958 | €24,309 | +€17,351 | +249% |
| Suppliers | 440/4 | €6,958 | €24,309 | +€17,351 | +249% |
| Advances received on contracts in progress | 46 | €11,308 | €11,788 | +€480 | +4.2% |
| Taxes, remuneration and social security | 45 | €3,186 | €5,311 | +€2,125 | +66.7% |
| Taxes | 450/3 | €3,186 | €5,311 | +€2,125 | +66.7% |
| Other amounts payable | 47/48 | €9,594 | €5,333 | -€4,261 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €1,125 | -€122 | -9.8% |
| Other operating charges | 640/8 | €2,066 | €504 | -€1,563 | -75.6% |
| Gross operating margin | 9900 | €14,283 | €2,039 | -€12,243 | -85.7% |
| Operating profit (loss) | 9901 | €10,970 | €411 | -€10,559 | -96.3% |
| Financial charges | 65/66B | €423 | €1,352 | +€930 | +220% |
| Recurring financial charges | 65 | €423 | €1,352 | +€930 | +220% |
| Profit (loss) for the period before taxes | 9903 | €10,547 | -€942 | -€11,488 | |
| Income taxes | 67/77 | €3,186 | €2,125 | -€1,061 | -33.3% |
| Profit (loss) for the period | 9904 | €7,361 | -€3,066 | -€10,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,361 | -€3,066 | -€10,427 |
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 18 October 2026 via checked.be.