OS-TECHNICS: what changed
OS-TECHNICS
Largest movements
- Cash +€27,924
up €27,924 (+88.9%), from €31,413 to €59,338
mainly Tax, wage and social debts (+€15,920) and Net result for the year (+€10,450)
- Tangible fixed assets -€9,790
down €9,790 (-55.5%), from €17,639 to €7,849
- Receivables within one year +€1,816
up €1,816 (+17.0%), from €10,666 to €12,481
- Deferred charges and accrued income +€1,007
new in 2025: €1,007
- Tax, wage and social debts +€15,920
up €15,920 (+187%), from €8,504 to €24,424
of which Taxes: +€12,880
- Reserves +€10,450
up €10,450 (+56.9%), from €18,377 to €28,826
- Other debts -€9,877
down €9,877 (-93.2%), from €10,593 to €716
- Trade debts +€3,982
up €3,982 (+324%), from €1,228 to €5,210
- Staff costs +€11,315
new in 2025: €11,315
- Gross operating margin +€10,767
up €10,767 (+46.6%), from €23,109 to €33,876
- Depreciation -€3,237
down €3,237 (-60.1%), from €5,388 to €2,151
- Taxes +€2,960
up €2,960 (+89.4%), from €3,311 to €6,271
- Other operating charges +€1,331
up €1,331 (+67.7%), from €1,965 to €3,296
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,718 | €80,676 | +€20,958 | +35.1% |
| Fixed assets | 21/28 | €17,639 | €7,849 | -€9,790 | -55.5% |
| Tangible fixed assets | 22/27 | €17,639 | €7,849 | -€9,790 | -55.5% |
| Furniture and vehicles | 24 | €17,639 | €7,849 | -€9,790 | -55.5% |
| Current assets | 29/58 | €42,079 | €72,826 | +€30,747 | +73.1% |
| Amounts receivable within one year | 40/41 | €10,666 | €12,481 | +€1,816 | +17.0% |
| Trade receivables | 40 | €10,666 | €12,481 | +€1,816 | +17.0% |
| Cash at bank and in hand | 54/58 | €31,413 | €59,338 | +€27,924 | +88.9% |
| Deferred charges and accrued income | 490/1 | - | €1,007 | +€1,007 | |
| Total equity and liabilities | 10/49 | €59,718 | €80,676 | +€20,958 | +35.1% |
| Equity | 10/15 | €36,977 | €47,426 | +€10,450 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,377 | €28,826 | +€10,450 | +56.9% |
| Distributable reserves | 133 | €18,377 | €28,826 | +€10,450 | +56.9% |
| Amounts payable | 17/49 | €22,741 | €33,250 | +€10,508 | +46.2% |
| Amounts payable within one year | 42/48 | €20,325 | €30,350 | +€10,025 | +49.3% |
| Trade debts | 44 | €1,228 | €5,210 | +€3,982 | +324% |
| Suppliers | 440/4 | €1,228 | €5,210 | +€3,982 | +324% |
| Taxes, remuneration and social security | 45 | €8,504 | €24,424 | +€15,920 | +187% |
| Taxes | 450/3 | €8,504 | €21,384 | +€12,880 | +151% |
| Remuneration and social security | 454/9 | - | €3,040 | +€3,040 | |
| Other amounts payable | 47/48 | €10,593 | €716 | -€9,877 | -93.2% |
| Accrued charges and deferred income | 492/3 | €2,416 | €2,900 | +€483 | +20.0% |
| Remuneration, social security and pensions | 62 | - | €11,315 | +€11,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,388 | €2,151 | -€3,237 | -60.1% |
| Other operating charges | 640/8 | €1,965 | €3,296 | +€1,331 | +67.7% |
| Gross operating margin | 9900 | €23,109 | €33,876 | +€10,767 | +46.6% |
| Operating profit (loss) | 9901 | €15,756 | €17,114 | +€1,358 | +8.6% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €364 | €394 | +€30 | +8.1% |
| Recurring financial charges | 65 | €364 | €394 | +€30 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €15,416 | €16,720 | +€1,304 | +8.5% |
| Income taxes | 67/77 | €3,311 | €6,271 | +€2,960 | +89.4% |
| Profit (loss) for the period | 9904 | €12,106 | €10,450 | -€1,656 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,106 | €10,450 | -€1,656 | -13.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.