OSAKI: 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.
OSAKI
Largest movements
- Receivables within one year -€29,588
down €29,588 (-44.7%), from €66,265 to €36,676
of which Trade receivables: -€29,870
- Cash +€15,336
up €15,336 (+437.2%), from €3,507 to €18,843
mainly Receivables within one year (+€29,588) and Net result for the year (+€19,019)
- Tangible fixed assets -€14,570
down €14,570 (-3.1%), from €475,255 to €460,685
of which Land and buildings: -€13,172
- Debts after one year -€30,537
down €30,537 (-26.2%), from €116,471 to €85,934
- Reserves +€19,019
up €19,019 (+52.5%), from €36,197 to €55,216
- Gross operating margin -€37,537
down €37,537 (-18.3%), from €204,595 to €167,058
- Taxes -€9,574
down €9,574 (-57.0%), from €16,792 to €7,218
- Staff costs -€3,912
down €3,912 (-3.1%), from €125,535 to €121,624
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.
Cash bridge derived
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 | €545,027 | €516,999 | -€28,028 | -5.1% |
| Fixed assets | 21/28 | €475,255 | €460,685 | -€14,570 | -3.1% |
| Tangible fixed assets | 22/27 | €475,255 | €460,685 | -€14,570 | -3.1% |
| Land and buildings | 22 | €471,190 | €458,018 | -€13,172 | -2.8% |
| Plant, machinery and equipment | 23 | €2,935 | €2,038 | -€897 | -30.6% |
| Furniture and vehicles | 24 | €1,130 | €629 | -€501 | -44.3% |
| Current assets | 29/58 | €69,772 | €56,314 | -€13,458 | -19.3% |
| Amounts receivable within one year | 40/41 | €66,265 | €36,676 | -€29,588 | -44.7% |
| Trade receivables | 40 | €66,265 | €36,395 | -€29,870 | -45.1% |
| Other amounts receivable | 41 | - | €282 | +€282 | |
| Cash at bank and in hand | 54/58 | €3,507 | €18,843 | +€15,336 | +437.2% |
| Deferred charges and accrued income | 490/1 | - | €794 | +€794 | |
| Total equity and liabilities | 10/49 | €545,027 | €516,999 | -€28,028 | -5.1% |
| Equity | 10/15 | €111,197 | €130,216 | +€19,019 | +17.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €36,197 | €55,216 | +€19,019 | +52.5% |
| Distributable reserves | 133 | €36,197 | €55,216 | +€19,019 | +52.5% |
| Amounts payable | 17/49 | €433,830 | €386,783 | -€47,047 | -10.8% |
| Amounts payable after more than one year | 17 | €116,471 | €85,934 | -€30,537 | -26.2% |
| Financial debts | 170/4 | €116,471 | €85,934 | -€30,537 | -26.2% |
| Amounts payable within one year | 42/48 | €317,359 | €300,848 | -€16,511 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €15,172 | €10,614 | -€4,557 | -30.0% |
| Trade debts | 44 | €7,876 | €4,006 | -€3,870 | -49.1% |
| Suppliers | 440/4 | €7,876 | €4,006 | -€3,870 | -49.1% |
| Taxes, remuneration and social security | 45 | €31,001 | €27,695 | -€3,305 | -10.7% |
| Taxes | 450/3 | €16,792 | €16,792 | = | 0.0% |
| Remuneration and social security | 454/9 | €14,209 | €10,903 | -€3,305 | -23.3% |
| Other amounts payable | 47/48 | €263,311 | €258,533 | -€4,778 | -1.8% |
| Remuneration, social security and pensions | 62 | €125,535 | €121,624 | -€3,912 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,327 | €14,570 | +€242 | +1.7% |
| Other operating charges | 640/8 | €3,086 | €2,845 | -€242 | -7.8% |
| Gross operating margin | 9900 | €204,595 | €167,058 | -€37,537 | -18.3% |
| Operating profit (loss) | 9901 | €61,646 | €28,020 | -€33,626 | -54.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,298 | €1,786 | -€512 | -22.3% |
| Recurring financial charges | 65 | €2,298 | €1,786 | -€512 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €59,348 | €26,238 | -€33,110 | -55.8% |
| Income taxes | 67/77 | €16,792 | €7,218 | -€9,574 | -57.0% |
| Profit (loss) for the period | 9904 | €42,556 | €19,019 | -€23,537 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,556 | €19,019 | -€23,537 | -55.3% |
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 10 October 2026 via checked.be.