OGNI-COSA: 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.
OGNI-COSA
Largest movements
- Cash -€5,607
down €5,607 (-25.5%), from €21,972 to €16,365
mainly Other debts (-€12,209) and Net result for the year (-€2,214)
- Receivables within one year -€4,362
down €4,362 (-29.7%), from €14,667 to €10,306
of which Trade receivables: -€3,263
- Other debts -€12,209
down €12,209 (-32.4%), from €37,712 to €25,503
- Gross operating margin +€3,731
up €3,731 (+92.2%), from €4,048 to €7,779
- Financial charges -€970
down €970 (-11.3%), from €8,587 to €7,618
- Other operating charges -€249
down €249 (-29.0%), from €857 to €609
- Depreciation +€161
up €161 (+11.5%), from €1,399 to €1,560
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 | €238,710 | €227,182 | -€11,529 | -4.8% |
| Fixed assets | 21/28 | €202,071 | €200,511 | -€1,560 | -0.8% |
| Tangible fixed assets | 22/27 | €8,671 | €7,111 | -€1,560 | -18.0% |
| Plant, machinery and equipment | 23 | €1,816 | €1,626 | -€190 | -10.5% |
| Furniture and vehicles | 24 | €6,856 | €5,485 | -€1,370 | -20.0% |
| Financial fixed assets | 28 | €193,400 | €193,400 | = | 0.0% |
| Current assets | 29/58 | €36,639 | €26,671 | -€9,968 | -27.2% |
| Amounts receivable within one year | 40/41 | €14,667 | €10,306 | -€4,362 | -29.7% |
| Trade receivables | 40 | €10,774 | €7,512 | -€3,263 | -30.3% |
| Other amounts receivable | 41 | €3,893 | €2,794 | -€1,099 | -28.2% |
| Cash at bank and in hand | 54/58 | €21,972 | €16,365 | -€5,607 | -25.5% |
| Total equity and liabilities | 10/49 | €238,710 | €227,182 | -€11,529 | -4.8% |
| Equity | 10/15 | €94,171 | €91,957 | -€2,214 | -2.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €3,612 | €3,612 | = | 0.0% |
| Distributable reserves | 133 | €3,612 | €3,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,559 | €28,344 | -€2,214 | -7.2% |
| Amounts payable | 17/49 | €144,539 | €135,225 | -€9,314 | -6.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,539 | €35,225 | -€9,314 | -20.9% |
| Financial debts | 43 | - | €1,002 | +€1,002 | |
| Credit institutions | 430/8 | - | €1,002 | +€1,002 | |
| Trade debts | 44 | €1,666 | €1,774 | +€108 | +6.5% |
| Suppliers | 440/4 | €1,666 | €1,774 | +€108 | +6.5% |
| Taxes, remuneration and social security | 45 | €5,161 | €6,946 | +€1,785 | +34.6% |
| Taxes | 450/3 | €1,749 | €3,509 | +€1,760 | +101% |
| Remuneration and social security | 454/9 | €3,412 | €3,437 | +€25 | +0.7% |
| Other amounts payable | 47/48 | €37,712 | €25,503 | -€12,209 | -32.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €1,560 | +€161 | +11.5% |
| Other operating charges | 640/8 | €857 | €609 | -€249 | -29.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €4,048 | €7,779 | +€3,731 | +92.2% |
| Operating profit (loss) | 9901 | €1,791 | €5,609 | +€3,818 | +213% |
| Financial charges | 65/66B | €8,587 | €7,618 | -€970 | -11.3% |
| Recurring financial charges | 65 | €8,587 | €7,618 | -€970 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,796 | -€2,008 | +€4,788 | +70.4% |
| Income taxes | 67/77 | €160 | €206 | +€46 | +28.8% |
| Profit (loss) for the period | 9904 | -€6,956 | -€2,214 | +€4,741 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,956 | -€2,214 | +€4,741 | +68.2% |
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.