OOSOY: 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.
OOSOY
Largest movements
- Tangible fixed assets +€34,595
up €34,595 (+553.2%), from €6,254 to €40,849
of which Furniture and vehicles: +€35,407
- Cash +€4,013
up €4,013 (+206.2%), from €1,946 to €5,959
mainly Other debts (+€20,596) and Net result for the year (+€16,003)
- Other debts +€20,596
up €20,596 (+123.1%), from €16,728 to €37,324
- Profit (loss) carried forward +€16,003
up €16,003 (+49.8%), from -€32,155 to -€16,152
- Tax, wage and social debts +€2,787
up €2,787 (+64.9%), from €4,292 to €7,079
- Trade debts -€671
down €671 (-15.9%), from €4,208 to €3,537
- Depreciation -€8,692
down €8,692 (-65.4%), from €13,291 to €4,599
- Gross operating margin +€2,073
up €2,073 (+10.4%), from €19,866 to €21,940
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 | €12,073 | €50,787 | +€38,714 | +320.7% |
| Fixed assets | 21/28 | €8,204 | €42,799 | +€34,595 | +421.7% |
| Tangible fixed assets | 22/27 | €6,254 | €40,849 | +€34,595 | +553.2% |
| Plant, machinery and equipment | 23 | €1,220 | €442 | -€779 | -63.8% |
| Furniture and vehicles | 24 | €5,000 | €40,407 | +€35,407 | +708.1% |
| Other tangible fixed assets | 26 | €33 | - | -€33 | |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €3,869 | €7,988 | +€4,119 | +106.4% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,946 | €5,959 | +€4,013 | +206.2% |
| Deferred charges and accrued income | 490/1 | €1,173 | €1,279 | +€105 | +9.0% |
| Total equity and liabilities | 10/49 | €12,073 | €50,787 | +€38,714 | +320.7% |
| Equity | 10/15 | -€13,155 | €2,848 | +€16,003 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,155 | -€16,152 | +€16,003 | +49.8% |
| Amounts payable | 17/49 | €25,228 | €47,939 | +€22,711 | +90.0% |
| Amounts payable within one year | 42/48 | €25,228 | €47,939 | +€22,711 | +90.0% |
| Trade debts | 44 | €4,208 | €3,537 | -€671 | -15.9% |
| Suppliers | 440/4 | €4,208 | €3,537 | -€671 | -15.9% |
| Taxes, remuneration and social security | 45 | €4,292 | €7,079 | +€2,787 | +64.9% |
| Taxes | 450/3 | €4,292 | €7,079 | +€2,787 | +64.9% |
| Other amounts payable | 47/48 | €16,728 | €37,324 | +€20,596 | +123.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,291 | €4,599 | -€8,692 | -65.4% |
| Other operating charges | 640/8 | €1,021 | €960 | -€61 | -6.0% |
| Gross operating margin | 9900 | €19,866 | €21,940 | +€2,073 | +10.4% |
| Operating profit (loss) | 9901 | €5,554 | €16,381 | +€10,826 | +194.9% |
| Financial charges | 65/66B | €210 | €223 | +€13 | +6.0% |
| Recurring financial charges | 65 | €210 | €223 | +€13 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €5,344 | €16,158 | +€10,814 | +202.4% |
| Income taxes | 67/77 | €135 | €155 | +€20 | +14.5% |
| Profit (loss) for the period | 9904 | €5,208 | €16,003 | +€10,794 | +207.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,208 | €16,003 | +€10,794 | +207.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.