OS-KOR 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.
OS-KOR CONSULTING
Largest movements
- Receivables within one year -€23,968
down €23,968 (-44.4%), from €53,993 to €30,026
of which Trade receivables: -€37,518
- Tangible fixed assets -€11,083
down €11,083 (-33.6%), from €32,940 to €21,857
of which Furniture and vehicles: -€8,584
- Cash -€9,818
down €9,818 (-66.6%), from €14,741 to €4,923
mainly Net result for the year (-€62,605) and Trade debts (-€36,908)
- Intangible fixed assets +€9,512
new in 2025: €9,512
- Profit (loss) carried forward -€62,605
down €62,605, from €16,181 to -€46,424
- Trade debts -€36,908
down €36,908 (-80.9%), from €45,632 to €8,724
- Other debts +€36,329
up €36,329 (+83.6%), from €43,470 to €79,799
- Tax, wage and social debts +€27,828
up €27,828 (+270%), from €10,312 to €38,139
of which Taxes: +€22,808
- Gross operating margin -€50,003
down €50,003, from €42,140 to -€7,864
- Staff costs +€13,556
up €13,556 (+58.4%), from €23,223 to €36,779
- Depreciation +€8,158
up €8,158 (+163%), from €5,018 to €13,176
- Financial charges +€2,666
up €2,666 (+697%), from €382 to €3,048
- Taxes -€2,512
down €2,512 (-91.0%), from €2,761 to €248
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 | €118,594 | €83,238 | -€35,356 | -29.8% |
| Fixed assets | 21/28 | €40,860 | €39,289 | -€1,571 | -3.8% |
| Intangible fixed assets | 21 | - | €9,512 | +€9,512 | |
| Tangible fixed assets | 22/27 | €32,940 | €21,857 | -€11,083 | -33.6% |
| Land and buildings | 22 | €8,964 | €7,124 | -€1,840 | -20.5% |
| Plant, machinery and equipment | 23 | €2,863 | €2,205 | -€659 | -23.0% |
| Furniture and vehicles | 24 | €21,113 | €12,528 | -€8,584 | -40.7% |
| Financial fixed assets | 28 | €7,920 | €7,920 | = | 0.0% |
| Current assets | 29/58 | €77,734 | €43,949 | -€33,786 | -43.5% |
| Amounts receivable within one year | 40/41 | €53,993 | €30,026 | -€23,968 | -44.4% |
| Trade receivables | 40 | €38,439 | €921 | -€37,518 | -97.6% |
| Other amounts receivable | 41 | €15,554 | €29,104 | +€13,550 | +87.1% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,741 | €4,923 | -€9,818 | -66.6% |
| Total equity and liabilities | 10/49 | €118,594 | €83,238 | -€35,356 | -29.8% |
| Equity | 10/15 | €19,181 | -€43,424 | -€62,605 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,181 | -€46,424 | -€62,605 | |
| Amounts payable | 17/49 | €99,413 | €126,662 | +€27,249 | +27.4% |
| Amounts payable within one year | 42/48 | €99,413 | €126,662 | +€27,249 | +27.4% |
| Trade debts | 44 | €45,632 | €8,724 | -€36,908 | -80.9% |
| Suppliers | 440/4 | €45,632 | €8,724 | -€36,908 | -80.9% |
| Taxes, remuneration and social security | 45 | €10,312 | €38,139 | +€27,828 | +270% |
| Taxes | 450/3 | €7,422 | €30,229 | +€22,808 | +307% |
| Remuneration and social security | 454/9 | €2,890 | €7,910 | +€5,020 | +174% |
| Other amounts payable | 47/48 | €43,470 | €79,799 | +€36,329 | +83.6% |
| Remuneration, social security and pensions | 62 | €23,223 | €36,779 | +€13,556 | +58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,018 | €13,176 | +€8,158 | +163% |
| Other operating charges | 640/8 | €2,715 | €1,491 | -€1,224 | -45.1% |
| Gross operating margin | 9900 | €42,140 | -€7,864 | -€50,003 | |
| Operating profit (loss) | 9901 | €11,184 | -€59,309 | -€70,494 | |
| Financial income | 75/76B | €20 | €1 | -€19 | -96.5% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -96.5% |
| Financial charges | 65/66B | €382 | €3,048 | +€2,666 | +697% |
| Recurring financial charges | 65 | €382 | €3,048 | +€2,666 | +697% |
| Profit (loss) for the period before taxes | 9903 | €10,822 | -€62,356 | -€73,179 | |
| Income taxes | 67/77 | €2,761 | €248 | -€2,512 | -91.0% |
| Profit (loss) for the period | 9904 | €8,062 | -€62,605 | -€70,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,062 | -€62,605 | -€70,666 |
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 27 October 2026 via checked.be.