OOSTSMILE: 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.
OOSTSMILE
Largest movements
- Cash +€6,761
up €6,761 (+29.3%), from €23,101 to €29,862
mainly Net result for the year (+€14,755) and Tax, wage and social debts (+€1,602)
- Receivables within one year +€5,953
up €5,953 (+86.3%), from €6,900 to €12,853
- Deferred charges and accrued income -€851
no longer reported in 2025 (was €851)
- Reserves +€14,755
up €14,755 (+75.8%), from €19,456 to €34,211
- Trade debts -€2,733
no longer reported in 2025 (was €2,733)
- Accrued charges and deferred income -€1,760
no longer reported in 2025 (was €1,760)
- Tax, wage and social debts +€1,602
up €1,602 (+36.4%), from €4,403 to €6,004
- Gross operating margin +€8,897
up €8,897 (+67.9%), from €13,103 to €22,000
- Taxes +€1,602
up €1,602 (+36.4%), from €4,403 to €6,004
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 | €30,852 | €42,715 | +€11,863 | +38.5% |
| Current assets | 29/58 | €30,852 | €42,715 | +€11,863 | +38.5% |
| Amounts receivable within one year | 40/41 | €6,900 | €12,853 | +€5,953 | +86.3% |
| Other amounts receivable | 41 | €6,900 | €12,853 | +€5,953 | +86.3% |
| Cash at bank and in hand | 54/58 | €23,101 | €29,862 | +€6,761 | +29.3% |
| Deferred charges and accrued income | 490/1 | €851 | - | -€851 | |
| Total equity and liabilities | 10/49 | €30,852 | €42,715 | +€11,863 | +38.5% |
| Equity | 10/15 | €21,956 | €36,711 | +€14,755 | +67.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,456 | €34,211 | +€14,755 | +75.8% |
| Distributable reserves | 133 | €19,456 | €34,211 | +€14,755 | +75.8% |
| Amounts payable | 17/49 | €8,896 | €6,004 | -€2,892 | -32.5% |
| Amounts payable within one year | 42/48 | €7,136 | €6,004 | -€1,132 | -15.9% |
| Trade debts | 44 | €2,733 | - | -€2,733 | |
| Suppliers | 440/4 | €2,733 | - | -€2,733 | |
| Taxes, remuneration and social security | 45 | €4,403 | €6,004 | +€1,602 | +36.4% |
| Taxes | 450/3 | €4,403 | €6,004 | +€1,602 | +36.4% |
| Accrued charges and deferred income | 492/3 | €1,760 | - | -€1,760 | |
| Other operating charges | 640/8 | €1,143 | €1,190 | +€47 | +4.1% |
| Gross operating margin | 9900 | €13,103 | €22,000 | +€8,897 | +67.9% |
| Operating profit (loss) | 9901 | €11,959 | €20,809 | +€8,850 | +74.0% |
| Financial income | 75/76B | €17 | €30 | +€13 | +80.2% |
| Recurring financial income | 75 | €17 | €30 | +€13 | +80.2% |
| Financial charges | 65/66B | €87 | €80 | -€7 | -7.5% |
| Recurring financial charges | 65 | €87 | €80 | -€7 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €11,889 | €20,759 | +€8,870 | +74.6% |
| Income taxes | 67/77 | €4,403 | €6,004 | +€1,602 | +36.4% |
| Profit (loss) for the period | 9904 | €7,487 | €14,755 | +€7,268 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,487 | €14,755 | +€7,268 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.