OS-MAN: 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-MAN
Largest movements
- Tangible fixed assets -€7,521
no longer reported in 2023 (was €7,521)
of which Plant, machinery and equipment: -€6,567
- Cash +€4,725
up €4,725 (+80.2%), from €5,893 to €10,618
mainly Investment in fixed assets (net) (+€11,271) and Receivables within one year (+€1,443)
- Financial fixed assets -€3,750
no longer reported in 2023 (was €3,750)
- Receivables within one year -€1,443
down €1,443 (-15.7%), from €9,181 to €7,737
- Profit (loss) carried forward -€7,631
down €7,631 (-41.2%), from -€18,541 to -€26,172
- Trade debts -€292
no longer reported in 2023 (was €292)
- Gross operating margin +€11,237
up €11,237 (+78.1%), from -€14,392 to -€3,155
- Taxes +€6,082
new in 2023: €6,082
- Staff costs -€3,786
down €3,786 (-99.6%), from €3,800 to €14
- Depreciation -€2,133
no longer reported in 2023 (was €2,133)
- Financial income +€1,766
up €1,766 (+247.7%), from €713 to €2,479
of which Non-recurring financial income: +€2,479
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,345 | €18,356 | -€7,989 | -30.3% |
| Fixed assets | 21/28 | €11,271 | - | -€11,271 | |
| Tangible fixed assets | 22/27 | €7,521 | - | -€7,521 | |
| Land and buildings | 22 | €833 | - | -€833 | |
| Plant, machinery and equipment | 23 | €6,567 | - | -€6,567 | |
| Furniture and vehicles | 24 | €121 | - | -€121 | |
| Financial fixed assets | 28 | €3,750 | - | -€3,750 | |
| Current assets | 29/58 | €15,074 | €18,356 | +€3,282 | +21.8% |
| Amounts receivable within one year | 40/41 | €9,181 | €7,737 | -€1,443 | -15.7% |
| Other amounts receivable | 41 | €9,181 | €7,737 | -€1,443 | -15.7% |
| Cash at bank and in hand | 54/58 | €5,893 | €10,618 | +€4,725 | +80.2% |
| Total equity and liabilities | 10/49 | €26,345 | €18,356 | -€7,989 | -30.3% |
| Equity | 10/15 | €25,986 | €18,356 | -€7,631 | -29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,327 | €38,327 | = | 0.0% |
| Distributable reserves | 133 | €38,327 | €38,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,541 | -€26,172 | -€7,631 | -41.2% |
| Amounts payable | 17/49 | €358 | - | -€358 | |
| Amounts payable within one year | 42/48 | €358 | - | -€358 | |
| Trade debts | 44 | €292 | - | -€292 | |
| Suppliers | 440/4 | €292 | - | -€292 | |
| Taxes, remuneration and social security | 45 | €67 | - | -€67 | |
| Taxes | 450/3 | €67 | - | -€67 | |
| Remuneration, social security and pensions | 62 | €3,800 | €14 | -€3,786 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,133 | - | -€2,133 | |
| Other operating charges | 640/8 | €1,231 | €815 | -€416 | -33.8% |
| Gross operating margin | 9900 | -€14,392 | -€3,155 | +€11,237 | +78.1% |
| Operating profit (loss) | 9901 | -€21,557 | -€3,985 | +€17,572 | +81.5% |
| Financial income | 75/76B | €713 | €2,479 | +€1,766 | +247.7% |
| Recurring financial income | 75 | €713 | €2,479 | +€1,766 | +247.7% |
| Non-recurring financial income | 76B | - | €2,479 | +€2,479 | |
| Financial charges | 65/66B | €101 | €43 | -€58 | -57.4% |
| Recurring financial charges | 65 | €101 | €43 | -€58 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,945 | -€1,549 | +€19,396 | +92.6% |
| Income taxes | 67/77 | - | €6,082 | +€6,082 | |
| Profit (loss) for the period | 9904 | -€20,945 | -€7,631 | +€13,314 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,945 | -€7,631 | +€13,314 | +63.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.