Oros 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.
Oros Consulting
Largest movements
- Cash +€96,493
up €96,493 (+28.8%), from €334,647 to €431,140
mainly Net result for the year (+€157,236) and Other debts (+€66,164)
- Other debts +€66,164
up €66,164 (+841%), from €7,870 to €74,034
- Tax, wage and social debts +€23,138
up €23,138 (+179%), from €12,916 to €36,054
of which Taxes: +€19,612
- Gross operating margin +€70,411
up €70,411 (+43.7%), from €161,116 to €231,526
- Taxes +€22,311
up €22,311 (+46.9%), from €47,544 to €69,855
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 | €357,247 | €449,770 | +€92,523 | +25.9% |
| Fixed assets | 21/28 | €14,698 | €12,540 | -€2,157 | -14.7% |
| Tangible fixed assets | 22/27 | €11,598 | €9,440 | -€2,157 | -18.6% |
| Land and buildings | 22 | €921 | €657 | -€264 | -28.7% |
| Plant, machinery and equipment | 23 | €2,411 | €1,025 | -€1,386 | -57.5% |
| Furniture and vehicles | 24 | - | €793 | +€793 | |
| Other tangible fixed assets | 26 | €8,265 | €6,965 | -€1,300 | -15.7% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €342,550 | €437,230 | +€94,680 | +27.6% |
| Amounts receivable within one year | 40/41 | €3,749 | €3,796 | +€47 | +1.2% |
| Trade receivables | 40 | €129 | €175 | +€47 | +36.3% |
| Other amounts receivable | 41 | €3,620 | €3,620 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €334,647 | €431,140 | +€96,493 | +28.8% |
| Deferred charges and accrued income | 490/1 | €4,153 | €2,294 | -€1,859 | -44.8% |
| Total equity and liabilities | 10/49 | €357,247 | €449,770 | +€92,523 | +25.9% |
| Equity | 10/15 | €336,462 | €339,683 | +€3,221 | +1.0% |
| Contributions | 10/11 | €1,691 | €1,691 | = | 0.0% |
| Reserves | 13 | €334,771 | €337,992 | +€3,221 | +1.0% |
| Distributable reserves | 133 | €334,771 | €337,992 | +€3,221 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,786 | €110,088 | +€89,302 | +430% |
| Amounts payable within one year | 42/48 | €20,786 | €110,088 | +€89,302 | +430% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,916 | €36,054 | +€23,138 | +179% |
| Taxes | 450/3 | €10,442 | €30,054 | +€19,612 | +188% |
| Remuneration and social security | 454/9 | €2,474 | €6,000 | +€3,526 | +143% |
| Other amounts payable | 47/48 | €7,870 | €74,034 | +€66,164 | +841% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,660 | €2,806 | +€146 | +5.5% |
| Other operating charges | 640/8 | €1,102 | €1,412 | +€310 | +28.1% |
| Gross operating margin | 9900 | €161,116 | €231,526 | +€70,411 | +43.7% |
| Operating profit (loss) | 9901 | €157,353 | €227,307 | +€69,954 | +44.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €349 | €216 | -€133 | -38.0% |
| Recurring financial charges | 65 | €349 | €216 | -€133 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €157,004 | €227,091 | +€70,087 | +44.6% |
| Income taxes | 67/77 | €47,544 | €69,855 | +€22,311 | +46.9% |
| Profit (loss) for the period | 9904 | €109,460 | €157,236 | +€47,776 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €109,460 | €157,236 | +€47,776 | +43.6% |
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 14 October 2026 via checked.be.