OOSDT: 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.
OOSDT
Largest movements
- Tangible fixed assets -€15,800
down €15,800 (-12.7%), from €124,093 to €108,293
- Cash -€8,016
down €8,016 (-36.5%), from €21,960 to €13,944
mainly Net result for the year (-€21,714) and Receivables within one year (-€1,665)
- Profit (loss) carried forward -€21,714
down €21,714 (-24.5%), from -€88,695 to -€110,409
- Gross operating margin -€2,105
down €2,105 (-157.9%), from -€1,333 to -€3,438
- Financial income +€64
up €64 (+4.4%), from €1,465 to €1,529
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.
Cash bridge derived
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 | €178,261 | €156,174 | -€22,087 | -12.4% |
| Fixed assets | 21/28 | €124,093 | €108,293 | -€15,800 | -12.7% |
| Tangible fixed assets | 22/27 | €124,093 | €108,293 | -€15,800 | -12.7% |
| Land and buildings | 22 | €124,093 | €108,293 | -€15,800 | -12.7% |
| Current assets | 29/58 | €54,168 | €47,881 | -€6,287 | -11.6% |
| Amounts receivable within one year | 40/41 | €30,743 | €32,408 | +€1,665 | +5.4% |
| Trade receivables | 40 | €4,840 | €4,840 | = | 0.0% |
| Other amounts receivable | 41 | €25,903 | €27,568 | +€1,665 | +6.4% |
| Cash at bank and in hand | 54/58 | €21,960 | €13,944 | -€8,016 | -36.5% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,529 | +€64 | +4.4% |
| Total equity and liabilities | 10/49 | €178,261 | €156,174 | -€22,087 | -12.4% |
| Equity | 10/15 | €177,808 | €156,094 | -€21,714 | -12.2% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €117,767 | €117,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €102,893 | €102,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,695 | -€110,409 | -€21,714 | -24.5% |
| Amounts payable | 17/49 | €453 | €80 | -€373 | -82.3% |
| Amounts payable within one year | 42/48 | €453 | €80 | -€373 | -82.3% |
| Trade debts | 44 | €453 | €80 | -€373 | -82.3% |
| Suppliers | 440/4 | €453 | €80 | -€373 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,800 | €15,800 | = | 0.0% |
| Other operating charges | 640/8 | €3,972 | €3,945 | -€27 | -0.7% |
| Gross operating margin | 9900 | -€1,333 | -€3,438 | -€2,105 | -157.9% |
| Operating profit (loss) | 9901 | -€21,105 | -€23,183 | -€2,078 | -9.8% |
| Financial income | 75/76B | €1,465 | €1,529 | +€64 | +4.4% |
| Recurring financial income | 75 | €1,465 | €1,529 | +€64 | +4.4% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,700 | -€21,714 | -€2,014 | -10.2% |
| Profit (loss) for the period | 9904 | -€19,700 | -€21,714 | -€2,014 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,700 | -€21,714 | -€2,014 | -10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.