Osaka Properties: 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.
Osaka Properties
Largest movements
- Tangible fixed assets +€220,372
up €220,372 (+27.5%), from €802,711 to €1.0m
of which Assets under construction and advance payments: +€270,226
- Cash +€12,970
up €12,970 (+149%), from €8,723 to €21,693
mainly Debts after one year (+€250,000) and Trade debts (+€7,346)
- Debts after one year +€250,000
up €250,000 (+35.7%), from €700,926 to €950,926
- Profit (loss) carried forward -€22,111
down €22,111 (-15.3%), from -€144,967 to -€167,077
- Financial charges +€6,620
up €6,620 (+51.7%), from €12,798 to €19,418
- Gross operating margin -€4,638
down €4,638 (-263%), from -€1,764 to -€6,402
- Financial income +€3,478
up €3,478 (+435%), from €800 to €4,278
- Depreciation -€145
no longer reported in 2025 (was €145)
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 | €821,935 | €1,057,171 | +€235,236 | +28.6% |
| Fixed assets | 21/28 | €802,711 | €1,028,702 | +€225,992 | +28.2% |
| Tangible fixed assets | 22/27 | €802,711 | €1,023,082 | +€220,372 | +27.5% |
| Land and buildings | 22 | €802,711 | €752,856 | -€49,855 | -6.2% |
| Assets under construction and advance payments | 27 | - | €270,226 | +€270,226 | |
| Financial fixed assets | 28 | - | €5,620 | +€5,620 | |
| Current assets | 29/58 | €19,224 | €28,469 | +€9,244 | +48.1% |
| Amounts receivable within one year | 40/41 | €10,501 | €6,776 | -€3,725 | -35.5% |
| Other amounts receivable | 41 | €10,501 | €6,776 | -€3,725 | -35.5% |
| Cash at bank and in hand | 54/58 | €8,723 | €21,693 | +€12,970 | +149% |
| Total equity and liabilities | 10/49 | €821,935 | €1,057,171 | +€235,236 | +28.6% |
| Equity | 10/15 | €55,033 | €32,923 | -€22,111 | -40.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,967 | -€167,077 | -€22,111 | -15.3% |
| Amounts payable | 17/49 | €766,902 | €1,024,248 | +€257,346 | +33.6% |
| Amounts payable after more than one year | 17 | €700,926 | €950,926 | +€250,000 | +35.7% |
| Financial debts | 170/4 | €700,926 | €950,926 | +€250,000 | +35.7% |
| Amounts payable within one year | 42/48 | €65,976 | €73,322 | +€7,346 | +11.1% |
| Trade debts | 44 | €65,976 | €73,322 | +€7,346 | +11.1% |
| Suppliers | 440/4 | €65,976 | €73,322 | +€7,346 | +11.1% |
| Non-recurring operating income | 76A | - | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | - | -€145 | |
| Other operating charges | 640/8 | €554 | €570 | +€16 | +2.8% |
| Gross operating margin | 9900 | -€1,764 | -€6,402 | -€4,638 | -263% |
| Operating profit (loss) | 9901 | -€2,463 | -€6,972 | -€4,509 | -183% |
| Financial income | 75/76B | €800 | €4,278 | +€3,478 | +435% |
| Recurring financial income | 75 | €800 | €4,278 | +€3,478 | +435% |
| Financial charges | 65/66B | €12,798 | €19,418 | +€6,620 | +51.7% |
| Recurring financial charges | 65 | €12,798 | €19,418 | +€6,620 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,461 | -€22,111 | -€7,650 | -52.9% |
| Profit (loss) for the period | 9904 | -€14,461 | -€22,111 | -€7,650 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,461 | -€22,111 | -€7,650 | -52.9% |
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.