OSales Management: 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.
OSales Management
Largest movements
- Cash +€34,432
up €34,432 (+99.2%), from €34,715 to €69,147
mainly Net result for the year (+€42,222) and Receivables within one year (+€1,622)
- Receivables within one year -€1,622
no longer reported in 2026 (was €1,622)
- Deferred charges and accrued income +€1,202
up €1,202 (+77.6%), from €1,550 to €2,752
- Profit (loss) carried forward +€42,222
up €42,222 (+534%), from €7,900 to €50,122
- Tax, wage and social debts -€4,498
down €4,498 (-22.1%), from €20,378 to €15,880
- Other debts -€2,340
no longer reported in 2026 (was €2,340)
- Accrued charges and deferred income -€879
down €879 (-95.1%), from €924 to €45
- Trade debts -€799
down €799 (-36.2%), from €2,210 to €1,411
- Gross operating margin +€43,125
up €43,125 (+314%), from €13,745 to €56,869
- Taxes +€9,504
up €9,504 (+344%), from €2,760 to €12,263
- Financial charges +€1,336
up €1,336 (+343%), from €390 to €1,726
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,751 | €72,458 | +€33,706 | +87.0% |
| Fixed assets | 21/28 | €864 | €558 | -€306 | -35.4% |
| Tangible fixed assets | 22/27 | €864 | €558 | -€306 | -35.4% |
| Furniture and vehicles | 24 | €864 | €558 | -€306 | -35.4% |
| Current assets | 29/58 | €37,888 | €71,900 | +€34,012 | +89.8% |
| Amounts receivable within one year | 40/41 | €1,622 | - | -€1,622 | |
| Trade receivables | 40 | €1,622 | - | -€1,622 | |
| Cash at bank and in hand | 54/58 | €34,715 | €69,147 | +€34,432 | +99.2% |
| Deferred charges and accrued income | 490/1 | €1,550 | €2,752 | +€1,202 | +77.6% |
| Total equity and liabilities | 10/49 | €38,751 | €72,458 | +€33,706 | +87.0% |
| Equity | 10/15 | €12,900 | €55,122 | +€42,222 | +327% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,900 | €50,122 | +€42,222 | +534% |
| Amounts payable | 17/49 | €25,852 | €17,336 | -€8,516 | -32.9% |
| Amounts payable within one year | 42/48 | €24,928 | €17,291 | -€7,637 | -30.6% |
| Trade debts | 44 | €2,210 | €1,411 | -€799 | -36.2% |
| Suppliers | 440/4 | €2,210 | €1,411 | -€799 | -36.2% |
| Taxes, remuneration and social security | 45 | €20,378 | €15,880 | -€4,498 | -22.1% |
| Taxes | 450/3 | €20,378 | €15,880 | -€4,498 | -22.1% |
| Other amounts payable | 47/48 | €2,340 | - | -€2,340 | |
| Accrued charges and deferred income | 492/3 | €924 | €45 | -€879 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €306 | +€252 | +471% |
| Other operating charges | 640/8 | €924 | €575 | -€349 | -37.8% |
| Gross operating margin | 9900 | €13,745 | €56,869 | +€43,125 | +314% |
| Operating profit (loss) | 9901 | €12,767 | €55,989 | +€43,222 | +339% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €390 | €1,726 | +€1,336 | +343% |
| Recurring financial charges | 65 | €390 | €1,726 | +€1,336 | +343% |
| Profit (loss) for the period before taxes | 9903 | €12,377 | €54,486 | +€42,108 | +340% |
| Income taxes | 67/77 | €2,760 | €12,263 | +€9,504 | +344% |
| Profit (loss) for the period | 9904 | €9,618 | €42,222 | +€32,605 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €9,618 | €42,222 | +€32,605 | +339% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.