OSA ARCHITECTES: what changed
OSA ARCHITECTES
Largest movements
- Receivables within one year +€60,260
up €60,260 (+435%), from €13,850 to €74,110
of which Trade receivables: +€56,443
- Cash +€34,687
up €34,687 (+110%), from €31,485 to €66,171
mainly Net result for the year (+€54,489) and Trade debts (+€18,782)
- Tangible fixed assets -€8,388
down €8,388 (-4.1%), from €202,366 to €193,979
of which Land and buildings: -€7,884
- Deferred charges and accrued income -€8,159
no longer reported in 2025 (was €8,159)
- Profit (loss) carried forward +€54,489
up €54,489 (+56.6%), from €96,297 to €150,786
- Trade debts +€18,782
up €18,782 (+338%), from €5,564 to €24,345
- Tax, wage and social debts +€10,094
up €10,094 (+55.1%), from €18,309 to €28,403
of which Taxes: +€11,594
- Debts after one year -€8,099
down €8,099 (-6.0%), from €135,632 to €127,532
of which Financial debts: -€8,099
- Gross operating margin +€14,460
up €14,460 (+22.0%), from €65,721 to €80,181
- Taxes -€3,849
down €3,849 (-25.7%), from €14,977 to €11,128
- Financial charges -€1,204
down €1,204 (-18.2%), from €6,604 to €5,400
Change in the result, 2024 to 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 2024 and 2025 balance sheets and the 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,661 | €365,190 | +€78,529 | +27.4% |
| Fixed assets | 21/28 | €202,366 | €193,979 | -€8,388 | -4.1% |
| Tangible fixed assets | 22/27 | €202,366 | €193,979 | -€8,388 | -4.1% |
| Land and buildings | 22 | €200,085 | €192,201 | -€7,884 | -3.9% |
| Furniture and vehicles | 24 | €2,281 | €1,778 | -€504 | -22.1% |
| Current assets | 29/58 | €84,295 | €171,212 | +€86,917 | +103% |
| Amounts receivable within one year | 40/41 | €13,850 | €74,110 | +€60,260 | +435% |
| Trade receivables | 40 | €13,842 | €70,285 | +€56,443 | +408% |
| Other amounts receivable | 41 | €9 | €3,826 | +€3,817 | +43,871% |
| Current investments | 50/53 | €30,801 | €30,931 | +€129 | +0.4% |
| Cash at bank and in hand | 54/58 | €31,485 | €66,171 | +€34,687 | +110% |
| Deferred charges and accrued income | 490/1 | €8,159 | - | -€8,159 | |
| Total equity and liabilities | 10/49 | €286,661 | €365,190 | +€78,529 | +27.4% |
| Equity | 10/15 | €117,173 | €175,203 | +€58,030 | +49.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,297 | €150,786 | +€54,489 | +56.6% |
| Investment grants | 15 | €14,876 | €18,417 | +€3,541 | +23.8% |
| Amounts payable | 17/49 | €169,488 | €189,987 | +€20,499 | +12.1% |
| Amounts payable after more than one year | 17 | €135,632 | €127,532 | -€8,099 | -6.0% |
| Financial debts | 170/4 | €135,123 | €127,024 | -€8,099 | -6.0% |
| Other amounts payable | 178/9 | €508 | €508 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,856 | €62,455 | +€28,599 | +84.5% |
| Current portion of amounts payable after more than one year | 42 | €8,823 | €8,099 | -€723 | -8.2% |
| Financial debts | 43 | - | €315 | +€315 | |
| Credit institutions | 430/8 | - | €315 | +€315 | |
| Trade debts | 44 | €5,564 | €24,345 | +€18,782 | +338% |
| Suppliers | 440/4 | €5,564 | €24,345 | +€18,782 | +338% |
| Taxes, remuneration and social security | 45 | €18,309 | €28,403 | +€10,094 | +55.1% |
| Taxes | 450/3 | €11,802 | €23,396 | +€11,594 | +98.2% |
| Remuneration and social security | 454/9 | €6,507 | €5,007 | -€1,500 | -23.1% |
| Other amounts payable | 47/48 | €1,161 | €1,293 | +€132 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,012 | €8,388 | -€624 | -6.9% |
| Other operating charges | 640/8 | €1,111 | €1,546 | +€435 | +39.2% |
| Gross operating margin | 9900 | €65,721 | €80,181 | +€14,460 | +22.0% |
| Operating profit (loss) | 9901 | €55,598 | €70,247 | +€14,649 | +26.3% |
| Financial income | 75/76B | €389 | €770 | +€381 | +97.8% |
| Recurring financial income | 75 | €389 | €770 | +€381 | +97.8% |
| Financial charges | 65/66B | €6,604 | €5,400 | -€1,204 | -18.2% |
| Recurring financial charges | 65 | €6,604 | €5,400 | -€1,204 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €49,383 | €65,617 | +€16,234 | +32.9% |
| Income taxes | 67/77 | €14,977 | €11,128 | -€3,849 | -25.7% |
| Profit (loss) for the period | 9904 | €34,406 | €54,489 | +€20,083 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,406 | €54,489 | +€20,083 | +58.4% |
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 4 November 2026 via checked.be.