OSB CONSULT: 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.
OSB CONSULT
Largest movements
- Receivables within one year +€16,792
up €16,792 (+5259.6%), from €319 to €17,112
of which Trade receivables: +€16,200
- Cash -€6,920
no longer reported in 2025 (was €6,920)
mainly Net result for the year (-€88,018) and Receivables within one year (-€16,792)
- Tangible fixed assets -€6,501
down €6,501 (-35.2%), from €18,451 to €11,950
of which Furniture and vehicles: -€4,002
- Profit (loss) carried forward -€88,018
down €88,018 (-305.0%), from -€28,861 to -€116,879
- Other debts +€80,070
up €80,070 (+253.8%), from €31,551 to €111,621
- Short-term financial debts +€17,158
new in 2025: €17,158
- Tax, wage and social debts -€8,523
no longer reported in 2025 (was €8,523)
of which Remuneration and social security: -€4,660
- Trade debts +€2,685
up €2,685 (+644.6%), from €417 to €3,102
- Gross operating margin -€75,282
down €75,282 (-2632.5%), from -€2,860 to -€78,142
- Taxes +€2,656
up €2,656, from -€2,500 to €156
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 | €25,690 | €29,062 | +€3,372 | +13.1% |
| Fixed assets | 21/28 | €18,451 | €11,950 | -€6,501 | -35.2% |
| Tangible fixed assets | 22/27 | €18,451 | €11,950 | -€6,501 | -35.2% |
| Plant, machinery and equipment | 23 | €9,075 | €8,076 | -€999 | -11.0% |
| Furniture and vehicles | 24 | €6,376 | €2,375 | -€4,002 | -62.8% |
| Other tangible fixed assets | 26 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Current assets | 29/58 | €7,239 | €17,112 | +€9,872 | +136.4% |
| Amounts receivable within one year | 40/41 | €319 | €17,112 | +€16,792 | +5259.6% |
| Trade receivables | 40 | €319 | €16,519 | +€16,200 | +5074.1% |
| Other amounts receivable | 41 | - | €592 | +€592 | |
| Cash at bank and in hand | 54/58 | €6,920 | - | -€6,920 | |
| Total equity and liabilities | 10/49 | €25,690 | €29,062 | +€3,372 | +13.1% |
| Equity | 10/15 | -€14,801 | -€102,819 | -€88,018 | -594.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,861 | -€116,879 | -€88,018 | -305.0% |
| Amounts payable | 17/49 | €40,491 | €131,880 | +€91,390 | +225.7% |
| Amounts payable within one year | 42/48 | €40,491 | €131,880 | +€91,390 | +225.7% |
| Financial debts | 43 | - | €17,158 | +€17,158 | |
| Credit institutions | 430/8 | - | €17,158 | +€17,158 | |
| Trade debts | 44 | €417 | €3,102 | +€2,685 | +644.6% |
| Suppliers | 440/4 | €417 | €3,102 | +€2,685 | +644.6% |
| Taxes, remuneration and social security | 45 | €8,523 | - | -€8,523 | |
| Taxes | 450/3 | €3,863 | - | -€3,863 | |
| Remuneration and social security | 454/9 | €4,660 | - | -€4,660 | |
| Other amounts payable | 47/48 | €31,551 | €111,621 | +€80,070 | +253.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,269 | €6,501 | +€232 | +3.7% |
| Other operating charges | 640/8 | €630 | €682 | +€51 | +8.1% |
| Gross operating margin | 9900 | -€2,860 | -€78,142 | -€75,282 | -2632.5% |
| Operating profit (loss) | 9901 | -€9,759 | -€85,324 | -€75,565 | -774.3% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | €2,284 | €2,538 | +€254 | +11.1% |
| Recurring financial charges | 65 | €2,284 | €2,538 | +€254 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,037 | -€87,862 | -€75,825 | -629.9% |
| Income taxes | 67/77 | -€2,500 | €156 | +€2,656 | |
| Profit (loss) for the period | 9904 | -€9,537 | -€88,018 | -€78,481 | -822.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,537 | -€88,018 | -€78,481 | -822.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.