OSANI: what changed
Two fiscal 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.
OSANI
Largest movements
- Cash -€10,592
down €10,592 (-11.0%), from €95,941 to €85,349
mainly Receivables within one year (-€7,204) and Tax, wage and social debts (-€4,469)
- Receivables within one year +€7,204
up €7,204 (+284.6%), from €2,531 to €9,735
- Reserves +€6,016
up €6,016 (+7.4%), from €81,453 to €87,469
- Tax, wage and social debts -€4,469
down €4,469 (-17.1%), from €26,085 to €21,617
- Other debts -€3,270
down €3,270 (-76.0%), from €4,305 to €1,035
- Trade debts -€1,657
down €1,657 (-63.4%), from €2,612 to €956
- Gross operating margin -€71,802
down €71,802 (-87.7%), from €81,874 to €10,072
- Taxes -€14,230
down €14,230 (-78.1%), from €18,217 to €3,987
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 | €116,955 | €113,576 | -€3,379 | -2.9% |
| Fixed assets | 21/28 | €1,486 | €1,057 | -€429 | -28.9% |
| Tangible fixed assets | 22/27 | €1,486 | €1,057 | -€429 | -28.9% |
| Furniture and vehicles | 24 | €1,486 | €1,057 | -€429 | -28.9% |
| Current assets | 29/58 | €115,469 | €112,519 | -€2,949 | -2.6% |
| Amounts receivable after more than one year | 29 | €14,000 | €14,788 | +€788 | +5.6% |
| Other amounts receivable | 291 | €14,000 | €14,788 | +€788 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,531 | €9,735 | +€7,204 | +284.6% |
| Trade receivables | 40 | €2,531 | €9,735 | +€7,204 | +284.6% |
| Cash at bank and in hand | 54/58 | €95,941 | €85,349 | -€10,592 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,996 | €2,647 | -€349 | -11.7% |
| Total equity and liabilities | 10/49 | €116,955 | €113,576 | -€3,379 | -2.9% |
| Equity | 10/15 | €83,953 | €89,969 | +€6,016 | +7.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,453 | €87,469 | +€6,016 | +7.4% |
| Distributable reserves | 133 | €81,453 | €87,469 | +€6,016 | +7.4% |
| Amounts payable | 17/49 | €33,002 | €23,607 | -€9,395 | -28.5% |
| Amounts payable within one year | 42/48 | €33,002 | €23,607 | -€9,395 | -28.5% |
| Trade debts | 44 | €2,612 | €956 | -€1,657 | -63.4% |
| Suppliers | 440/4 | €2,612 | €956 | -€1,657 | -63.4% |
| Taxes, remuneration and social security | 45 | €26,085 | €21,617 | -€4,469 | -17.1% |
| Taxes | 450/3 | €26,085 | €21,617 | -€4,469 | -17.1% |
| Other amounts payable | 47/48 | €4,305 | €1,035 | -€3,270 | -76.0% |
| Non-recurring operating income | 76A | €85,000 | - | -€85,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €429 | = | 0.0% |
| Other operating charges | 640/8 | €1,097 | €1,116 | +€20 | +1.8% |
| Gross operating margin | 9900 | €81,874 | €10,072 | -€71,802 | -87.7% |
| Operating profit (loss) | 9901 | €80,348 | €8,527 | -€71,821 | -89.4% |
| Financial income | 75/76B | €1,211 | €1,535 | +€324 | +26.7% |
| Recurring financial income | 75 | €1,211 | €1,535 | +€324 | +26.7% |
| Financial charges | 65/66B | €35 | €58 | +€23 | +64.0% |
| Recurring financial charges | 65 | €35 | €58 | +€23 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €81,524 | €10,004 | -€71,520 | -87.7% |
| Income taxes | 67/77 | €18,217 | €3,987 | -€14,230 | -78.1% |
| Profit (loss) for the period | 9904 | €63,307 | €6,016 | -€57,291 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,307 | €6,016 | -€57,291 | -90.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.