OS Market: 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 Market
Largest movements
- Stocks and contracts -€24,261
down €24,261 (-36.4%), from €66,721 to €42,460
- Tangible fixed assets -€3,194
down €3,194 (-28.1%), from €11,350 to €8,156
of which Furniture and vehicles: -€1,750
- Cash -€1,672
down €1,672 (-81.1%), from €2,061 to €389
mainly Trade debts (-€45,662) and Investment in fixed assets (net) (-€12,040)
- Trade debts -€45,662
down €45,662 (-99.9%), from €45,709 to €47
- Other debts +€8,315
up €8,315 (+36.9%), from €22,543 to €30,858
- Reserves +€5,892
new in 2024: €5,892
- Tax, wage and social debts +€1,590
up €1,590 (+115%), from €1,381 to €2,970
of which Taxes: +€1,590
- Turnover +€110,290
new in 2024: €110,290
- Purchases and services +€79,621
new in 2024: €79,621
- Depreciation +€10,033
up €10,033 (+193%), from €5,201 to €15,234
- Gross operating margin +€2,129
up €2,129 (+7.5%), from €28,540 to €30,669
- Taxes +€1,369
up €1,369 (+618%), from €221 to €1,590
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,656 | €52,791 | -€29,865 | -36.1% |
| Fixed assets | 21/28 | €11,350 | €8,156 | -€3,194 | -28.1% |
| Tangible fixed assets | 22/27 | €11,350 | €8,156 | -€3,194 | -28.1% |
| Plant, machinery and equipment | 23 | €8,663 | €7,219 | -€1,444 | -16.7% |
| Furniture and vehicles | 24 | €2,687 | €937 | -€1,750 | -65.1% |
| Current assets | 29/58 | €71,307 | €44,635 | -€26,672 | -37.4% |
| Stocks and contracts in progress | 3 | €66,721 | €42,460 | -€24,261 | -36.4% |
| Stocks | 30/36 | €66,721 | €42,460 | -€24,261 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,525 | €1,786 | -€739 | -29.3% |
| Trade receivables | 40 | €467 | €1,440 | +€973 | +208% |
| Other amounts receivable | 41 | €2,058 | €346 | -€1,713 | -83.2% |
| Cash at bank and in hand | 54/58 | €2,061 | €389 | -€1,672 | -81.1% |
| Total equity and liabilities | 10/49 | €82,656 | €52,791 | -€29,865 | -36.1% |
| Equity | 10/15 | €13,024 | €18,915 | +€5,892 | +45.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €5,892 | +€5,892 | |
| Distributable reserves | 133 | - | €5,892 | +€5,892 | |
| Profit (loss) carried forward | 14 | €3,024 | €3,024 | = | 0.0% |
| Amounts payable | 17/49 | €69,633 | €33,876 | -€35,757 | -51.4% |
| Amounts payable within one year | 42/48 | €69,633 | €33,876 | -€35,757 | -51.4% |
| Trade debts | 44 | €45,709 | €47 | -€45,662 | -99.9% |
| Suppliers | 440/4 | €45,709 | €47 | -€45,662 | -99.9% |
| Taxes, remuneration and social security | 45 | €1,381 | €2,970 | +€1,590 | +115% |
| Taxes | 450/3 | €811 | €2,401 | +€1,590 | +196% |
| Remuneration and social security | 454/9 | €570 | €570 | = | 0.0% |
| Other amounts payable | 47/48 | €22,543 | €30,858 | +€8,315 | +36.9% |
| Turnover | 70 | - | €110,290 | +€110,290 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €79,621 | +€79,621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,201 | €15,234 | +€10,033 | +193% |
| Gross operating margin | 9900 | €28,540 | €30,669 | +€2,129 | +7.5% |
| Operating profit (loss) | 9901 | €23,339 | €15,435 | -€7,904 | -33.9% |
| Financial charges | 65/66B | €192 | €153 | -€39 | -20.1% |
| Recurring financial charges | 65 | €192 | €153 | -€39 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €23,147 | €15,282 | -€7,866 | -34.0% |
| Income taxes | 67/77 | €221 | €1,590 | +€1,369 | +618% |
| Profit (loss) for the period | 9904 | €22,926 | €13,692 | -€9,234 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,926 | €13,692 | -€9,234 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.