OS-Engineering: 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.
OS-Engineering
Largest movements
- Tangible fixed assets +€91,303
up €91,303 (+319.0%), from €28,617 to €119,920
of which Furniture and vehicles: +€88,864
- Receivables after one year -€82,416
no longer reported in 2025 (was €82,416)
- Receivables within one year +€77,263
up €77,263 (+217.5%), from €35,522 to €112,785
of which Other amounts receivable: +€90,582
- Current investments +€44,662
up €44,662 (+744.4%), from €6,000 to €50,662
- Cash -€5,730
down €5,730 (-16.7%), from €34,244 to €28,513
mainly Investment in fixed assets (net) (-€108,445) and Receivables within one year (-€77,263)
- Reserves +€63,764
up €63,764 (+44.2%), from €144,282 to €208,046
- Debts after one year +€50,098
up €50,098 (+852.5%), from €5,877 to €55,975
- Current portion of long-term debt +€14,466
up €14,466 (+215.3%), from €6,719 to €21,185
- Tax, wage and social debts -€4,199
down €4,199 (-16.0%), from €26,241 to €22,042
- Depreciation +€14,310
up €14,310 (+505.4%), from €2,832 to €17,142
- Gross operating margin +€12,009
up €12,009 (+14.0%), from €85,865 to €97,874
- Financial income +€2,568
up €2,568 (+86.9%), from €2,954 to €5,522
- Financial charges +€2,174
up €2,174 (+99.3%), from €2,189 to €4,363
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 | €190,819 | €315,588 | +€124,770 | +65.4% |
| Fixed assets | 21/28 | €28,617 | €119,920 | +€91,303 | +319.0% |
| Tangible fixed assets | 22/27 | €28,617 | €119,920 | +€91,303 | +319.0% |
| Land and buildings | 22 | €20,803 | €23,242 | +€2,439 | +11.7% |
| Furniture and vehicles | 24 | €7,814 | €96,678 | +€88,864 | +1137.3% |
| Current assets | 29/58 | €162,202 | €195,669 | +€33,467 | +20.6% |
| Amounts receivable after more than one year | 29 | €82,416 | - | -€82,416 | |
| Other amounts receivable | 291 | €82,416 | - | -€82,416 | |
| Amounts receivable within one year | 40/41 | €35,522 | €112,785 | +€77,263 | +217.5% |
| Trade receivables | 40 | €31,953 | €18,634 | -€13,319 | -41.7% |
| Other amounts receivable | 41 | €3,569 | €94,151 | +€90,582 | +2538.3% |
| Current investments | 50/53 | €6,000 | €50,662 | +€44,662 | +744.4% |
| Cash at bank and in hand | 54/58 | €34,244 | €28,513 | -€5,730 | -16.7% |
| Deferred charges and accrued income | 490/1 | €4,019 | €3,708 | -€311 | -7.7% |
| Total equity and liabilities | 10/49 | €190,819 | €315,588 | +€124,770 | +65.4% |
| Equity | 10/15 | €149,282 | €213,046 | +€63,764 | +42.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,282 | €208,046 | +€63,764 | +44.2% |
| Distributable reserves | 133 | €144,282 | €208,046 | +€63,764 | +44.2% |
| Amounts payable | 17/49 | €41,536 | €102,542 | +€61,006 | +146.9% |
| Amounts payable after more than one year | 17 | €5,877 | €55,975 | +€50,098 | +852.5% |
| Financial debts | 170/4 | €5,877 | €55,975 | +€50,098 | +852.5% |
| Amounts payable within one year | 42/48 | €35,660 | €46,567 | +€10,907 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €6,719 | €21,185 | +€14,466 | +215.3% |
| Trade debts | 44 | €2,699 | €3,340 | +€641 | +23.7% |
| Suppliers | 440/4 | €2,699 | €3,340 | +€641 | +23.7% |
| Taxes, remuneration and social security | 45 | €26,241 | €22,042 | -€4,199 | -16.0% |
| Taxes | 450/3 | €26,241 | €22,042 | -€4,199 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,832 | €17,142 | +€14,310 | +505.4% |
| Other operating charges | 640/8 | €1,330 | €1,127 | -€203 | -15.2% |
| Gross operating margin | 9900 | €85,865 | €97,874 | +€12,009 | +14.0% |
| Operating profit (loss) | 9901 | €81,704 | €79,605 | -€2,099 | -2.6% |
| Financial income | 75/76B | €2,954 | €5,522 | +€2,568 | +86.9% |
| Recurring financial income | 75 | €2,954 | €5,522 | +€2,568 | +86.9% |
| Financial charges | 65/66B | €2,189 | €4,363 | +€2,174 | +99.3% |
| Recurring financial charges | 65 | €2,189 | €4,363 | +€2,174 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €82,469 | €80,764 | -€1,705 | -2.1% |
| Income taxes | 67/77 | €17,087 | €17,000 | -€87 | -0.5% |
| Profit (loss) for the period | 9904 | €65,382 | €63,764 | -€1,618 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,382 | €63,764 | -€1,618 | -2.5% |
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 6 October 2026 via checked.be.