Os-sA: 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-sA
Largest movements
- Receivables within one year +€854,766
up €854,766 (+58.2%), from €1.5m to €2.3m
of which Trade receivables: +€743,979
- Tangible fixed assets +€27,555
up €27,555 (+34.2%), from €80,666 to €108,221
of which Furniture and vehicles: +€40,258
- Cash -€24,732
down €24,732 (-59.0%), from €41,954 to €17,222
mainly Receivables within one year (-€854,766) and Tax, wage and social debts (-€65,499)
- Accrued charges and deferred income +€492,518
new in 2025: €492,518
- Trade debts +€364,601
up €364,601 (+113%), from €321,267 to €685,869
- Tax, wage and social debts -€65,499
down €65,499 (-46.4%), from €141,177 to €75,678
of which Remuneration and social security: -€72,457
- Profit (loss) carried forward +€63,748
up €63,748 (+48.6%), from €131,188 to €194,936
- Staff costs +€435,790
up €435,790 (+75.6%), from €576,794 to €1.0m
- Gross operating margin +€405,152
up €405,152 (+55.8%), from €726,494 to €1.1m
- Depreciation +€12,261
up €12,261 (+65.4%), from €18,755 to €31,016
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 | €1,590,366 | €2,453,039 | +€862,673 | +54.2% |
| Fixed assets | 21/28 | €80,666 | €113,306 | +€32,640 | +40.5% |
| Tangible fixed assets | 22/27 | €80,666 | €108,221 | +€27,555 | +34.2% |
| Plant, machinery and equipment | 23 | €6,841 | €6,049 | -€792 | -11.6% |
| Furniture and vehicles | 24 | €57,273 | €97,531 | +€40,258 | +70.3% |
| Leasing and similar rights | 25 | €16,552 | €4,641 | -€11,911 | -72.0% |
| Financial fixed assets | 28 | - | €5,085 | +€5,085 | |
| Current assets | 29/58 | €1,509,699 | €2,339,733 | +€830,033 | +55.0% |
| Amounts receivable within one year | 40/41 | €1,467,745 | €2,322,511 | +€854,766 | +58.2% |
| Trade receivables | 40 | €1,308,651 | €2,052,630 | +€743,979 | +56.9% |
| Other amounts receivable | 41 | €159,095 | €269,882 | +€110,787 | +69.6% |
| Cash at bank and in hand | 54/58 | €41,954 | €17,222 | -€24,732 | -59.0% |
| Total equity and liabilities | 10/49 | €1,590,366 | €2,453,039 | +€862,673 | +54.2% |
| Equity | 10/15 | €135,188 | €198,936 | +€63,748 | +47.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,188 | €194,936 | +€63,748 | +48.6% |
| Amounts payable | 17/49 | €1,455,178 | €2,254,103 | +€798,925 | +54.9% |
| Amounts payable after more than one year | 17 | €4,575 | - | -€4,575 | |
| Financial debts | 170/4 | €4,575 | - | -€4,575 | |
| Amounts payable within one year | 42/48 | €1,450,603 | €1,761,586 | +€310,983 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €12,957 | €4,575 | -€8,382 | -64.7% |
| Trade debts | 44 | €321,267 | €685,869 | +€364,601 | +113% |
| Suppliers | 440/4 | €321,267 | €685,869 | +€364,601 | +113% |
| Advances received on contracts in progress | 46 | €975,201 | €994,261 | +€19,060 | +2.0% |
| Taxes, remuneration and social security | 45 | €141,177 | €75,678 | -€65,499 | -46.4% |
| Taxes | 450/3 | €53,910 | €60,869 | +€6,959 | +12.9% |
| Remuneration and social security | 454/9 | €87,267 | €14,809 | -€72,457 | -83.0% |
| Other amounts payable | 47/48 | - | €1,203 | +€1,203 | |
| Accrued charges and deferred income | 492/3 | - | €492,518 | +€492,518 | |
| Remuneration, social security and pensions | 62 | €576,794 | €1,012,584 | +€435,790 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,755 | €31,016 | +€12,261 | +65.4% |
| Other operating charges | 640/8 | €2,463 | €644 | -€1,819 | -73.9% |
| Gross operating margin | 9900 | €726,494 | €1,131,646 | +€405,152 | +55.8% |
| Operating profit (loss) | 9901 | €128,481 | €87,402 | -€41,079 | -32.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,074 | €1,167 | -€908 | -43.7% |
| Recurring financial charges | 65 | €2,074 | €1,167 | -€908 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €126,407 | €86,236 | -€40,172 | -31.8% |
| Income taxes | 67/77 | €29,167 | €20,769 | -€8,398 | -28.8% |
| Profit (loss) for the period | 9904 | €97,240 | €65,466 | -€31,774 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,240 | €65,466 | -€31,774 | -32.7% |
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 16 October 2026 via checked.be.