OS-AL: 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.
OS-AL
Largest movements
- Receivables within one year -€1,987
down €1,987 (-97.2%), from €2,044 to €57
- Cash -€1,958
down €1,958 (-78.9%), from €2,481 to €523
mainly Trade debts (-€30,348) and Accrued charges and deferred income (-€234)
- Deferred charges and accrued income -€826
down €826 (-84.3%), from €980 to €154
- Trade debts -€30,348
down €30,348 (-81.0%), from €37,466 to €7,118
- Other debts +€17,630
up €17,630 (+176%), from €10,000 to €27,630
- Profit (loss) carried forward +€8,182
up €8,182 (+13.6%), from -€60,209 to -€52,027
- Accrued charges and deferred income -€234
no longer reported in 2025 (was €234)
- Other operating charges +€618
up €618 (+60.3%), from €1,024 to €1,642
- Gross operating margin -€295
down €295 (-2.9%), from €10,217 to €9,922
- Financial charges -€163
down €163 (-62.5%), from €261 to €98
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 | €19,505 | €14,734 | -€4,771 | -24.5% |
| Current assets | 29/58 | €19,505 | €14,734 | -€4,771 | -24.5% |
| Stocks and contracts in progress | 3 | €14,000 | €14,000 | = | 0.0% |
| Stocks | 30/36 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,044 | €57 | -€1,987 | -97.2% |
| Other amounts receivable | 41 | €2,044 | €57 | -€1,987 | -97.2% |
| Cash at bank and in hand | 54/58 | €2,481 | €523 | -€1,958 | -78.9% |
| Deferred charges and accrued income | 490/1 | €980 | €154 | -€826 | -84.3% |
| Total equity and liabilities | 10/49 | €19,505 | €14,734 | -€4,771 | -24.5% |
| Equity | 10/15 | -€28,196 | -€20,014 | +€8,182 | +29.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,813 | €25,813 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,953 | €23,953 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€60,209 | -€52,027 | +€8,182 | +13.6% |
| Amounts payable | 17/49 | €47,700 | €34,748 | -€12,952 | -27.2% |
| Amounts payable within one year | 42/48 | €47,466 | €34,748 | -€12,718 | -26.8% |
| Trade debts | 44 | €37,466 | €7,118 | -€30,348 | -81.0% |
| Suppliers | 440/4 | €37,466 | €7,118 | -€30,348 | -81.0% |
| Other amounts payable | 47/48 | €10,000 | €27,630 | +€17,630 | +176% |
| Accrued charges and deferred income | 492/3 | €234 | - | -€234 | |
| Other operating charges | 640/8 | €1,024 | €1,642 | +€618 | +60.3% |
| Gross operating margin | 9900 | €10,217 | €9,922 | -€295 | -2.9% |
| Operating profit (loss) | 9901 | €9,192 | €8,280 | -€912 | -9.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €261 | €98 | -€163 | -62.5% |
| Recurring financial charges | 65 | €261 | €98 | -€163 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €8,931 | €8,182 | -€749 | -8.4% |
| Profit (loss) for the period | 9904 | €8,931 | €8,182 | -€749 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,931 | €8,182 | -€749 | -8.4% |
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 20 October 2026 via checked.be.