OS Management: 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 Management
Largest movements
- Receivables within one year +€9,900
up €9,900 (+16.1%), from €61,444 to €71,343
of which Trade receivables: +€8,153
- Cash -€3,521
down €3,521 (-100.0%), from €3,521 to €0
mainly Other debts (-€35,000) and Receivables within one year (-€9,900)
- Tangible fixed assets -€1,269
down €1,269 (-30.6%), from €4,146 to €2,877
of which Other tangible fixed assets: -€826
- Deferred charges and accrued income -€958
down €958 (-23.9%), from €4,016 to €3,058
- Other debts -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Reserves +€33,201
up €33,201 (+148.1%), from €22,414 to €55,615
- Current portion of long-term debt +€3,561
up €3,561 (+343.9%), from €1,035 to €4,597
- Short-term financial debts +€2,814
new in 2025: €2,814
- Tax, wage and social debts -€1,275
down €1,275 (-13.3%), from €9,572 to €8,297
of which Taxes: -€3,775
- Gross operating margin +€3,333
up €3,333 (+7.5%), from €44,565 to €47,898
- Depreciation +€718
up €718 (+66.1%), from €1,087 to €1,805
- Financial income +€638
up €638 (+129.2%), from €494 to €1,131
- Financial charges +€499
up €499 (+16.5%), from €3,026 to €3,525
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 | €73,127 | €77,279 | +€4,152 | +5.7% |
| Fixed assets | 21/28 | €4,146 | €2,877 | -€1,269 | -30.6% |
| Tangible fixed assets | 22/27 | €4,146 | €2,877 | -€1,269 | -30.6% |
| Furniture and vehicles | 24 | €1,865 | €1,423 | -€442 | -23.7% |
| Other tangible fixed assets | 26 | €2,281 | €1,454 | -€826 | -36.2% |
| Current assets | 29/58 | €68,981 | €74,402 | +€5,420 | +7.9% |
| Amounts receivable within one year | 40/41 | €61,444 | €71,343 | +€9,900 | +16.1% |
| Trade receivables | 40 | €7,819 | €15,972 | +€8,153 | +104.3% |
| Other amounts receivable | 41 | €53,625 | €55,371 | +€1,746 | +3.3% |
| Cash at bank and in hand | 54/58 | €3,521 | €0 | -€3,521 | -100.0% |
| Deferred charges and accrued income | 490/1 | €4,016 | €3,058 | -€958 | -23.9% |
| Total equity and liabilities | 10/49 | €73,127 | €77,279 | +€4,152 | +5.7% |
| Equity | 10/15 | €26,414 | €59,615 | +€33,201 | +125.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,414 | €55,615 | +€33,201 | +148.1% |
| Distributable reserves | 133 | €22,414 | €55,615 | +€33,201 | +148.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,712 | €17,663 | -€29,049 | -62.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €46,712 | €17,657 | -€29,055 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €1,035 | €4,597 | +€3,561 | +343.9% |
| Financial debts | 43 | - | €2,814 | +€2,814 | |
| Credit institutions | 430/8 | - | €2,814 | +€2,814 | |
| Trade debts | 44 | €1,105 | €1,949 | +€844 | +76.4% |
| Suppliers | 440/4 | €1,105 | €1,949 | +€844 | +76.4% |
| Taxes, remuneration and social security | 45 | €9,572 | €8,297 | -€1,275 | -13.3% |
| Taxes | 450/3 | €9,572 | €5,797 | -€3,775 | -39.4% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €35,000 | €0 | -€35,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,805 | +€718 | +66.1% |
| Other operating charges | 640/8 | €769 | €962 | +€193 | +25.2% |
| Gross operating margin | 9900 | €44,565 | €47,898 | +€3,333 | +7.5% |
| Operating profit (loss) | 9901 | €42,710 | €45,131 | +€2,422 | +5.7% |
| Financial income | 75/76B | €494 | €1,131 | +€638 | +129.2% |
| Recurring financial income | 75 | €494 | €1,131 | +€638 | +129.2% |
| Financial charges | 65/66B | €3,026 | €3,525 | +€499 | +16.5% |
| Recurring financial charges | 65 | €3,026 | €3,525 | +€499 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €40,177 | €42,737 | +€2,560 | +6.4% |
| Income taxes | 67/77 | €9,663 | €9,536 | -€127 | -1.3% |
| Profit (loss) for the period | 9904 | €30,515 | €33,201 | +€2,687 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,515 | €33,201 | +€2,687 | +8.8% |
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 1 October 2026 via checked.be.