OSC Consulting: 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.
OSC Consulting
Largest movements
- Cash +€80,979
up €80,979 (+271%), from €29,899 to €110,878
mainly Net result for the year (+€58,267) and Tax, wage and social debts (+€20,325)
- Deferred charges and accrued income +€11,334
up €11,334 (+66,748%), from €17 to €11,351
- Reserves +€58,360
up €58,360 (+119%), from €49,053 to €107,414
- Tax, wage and social debts +€20,325
up €20,325 (+129%), from €15,780 to €36,105
- Trade debts +€12,479
up €12,479 (+893%), from €1,397 to €13,876
- Gross operating margin +€21,353
up €21,353 (+40.3%), from €52,922 to €74,275
- Taxes +€4,697
up €4,697 (+44.6%), from €10,522 to €15,219
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 | €71,324 | €162,395 | +€91,071 | +128% |
| Fixed assets | 21/28 | €3,259 | €1,769 | -€1,490 | -45.7% |
| Tangible fixed assets | 22/27 | €3,259 | €1,769 | -€1,490 | -45.7% |
| Plant, machinery and equipment | 23 | €3,259 | €1,769 | -€1,490 | -45.7% |
| Current assets | 29/58 | €68,066 | €160,626 | +€92,560 | +136% |
| Amounts receivable within one year | 40/41 | €38,149 | €38,397 | +€247 | +0.6% |
| Trade receivables | 40 | €22,212 | €21,471 | -€741 | -3.3% |
| Other amounts receivable | 41 | €15,937 | €16,925 | +€988 | +6.2% |
| Cash at bank and in hand | 54/58 | €29,899 | €110,878 | +€80,979 | +271% |
| Deferred charges and accrued income | 490/1 | €17 | €11,351 | +€11,334 | +66,748% |
| Total equity and liabilities | 10/49 | €71,324 | €162,395 | +€91,071 | +128% |
| Equity | 10/15 | €54,147 | €112,414 | +€58,267 | +108% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,053 | €107,414 | +€58,360 | +119% |
| Distributable reserves | 133 | €49,053 | €107,414 | +€58,360 | +119% |
| Profit (loss) carried forward | 14 | €94 | €0 | -€94 | -100% |
| Amounts payable | 17/49 | €17,177 | €49,981 | +€32,804 | +191% |
| Amounts payable within one year | 42/48 | €17,177 | €49,981 | +€32,804 | +191% |
| Trade debts | 44 | €1,397 | €13,876 | +€12,479 | +893% |
| Suppliers | 440/4 | €1,397 | €13,876 | +€12,479 | +893% |
| Taxes, remuneration and social security | 45 | €15,780 | €36,105 | +€20,325 | +129% |
| Taxes | 450/3 | €15,780 | €36,105 | +€20,325 | +129% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €1,490 | +€364 | +32.4% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €52,922 | €74,275 | +€21,353 | +40.3% |
| Operating profit (loss) | 9901 | €51,796 | €72,641 | +€20,845 | +40.2% |
| Financial income | 75/76B | €323 | €888 | +€565 | +175% |
| Recurring financial income | 75 | €323 | €888 | +€565 | +175% |
| Financial charges | 65/66B | €44 | €43 | -€1 | -1.8% |
| Recurring financial charges | 65 | €44 | €43 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €52,076 | €73,486 | +€21,410 | +41.1% |
| Income taxes | 67/77 | €10,522 | €15,219 | +€4,697 | +44.6% |
| Profit (loss) for the period | 9904 | €41,553 | €58,267 | +€16,713 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,553 | €58,267 | +€16,713 | +40.2% |
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 26 October 2026 via checked.be.