OSCC: 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.
OSCC
Largest movements
- Receivables within one year +€105,367
up €105,367 (+62.2%), from €169,284 to €274,651
of which Trade receivables: +€100,783
- Cash +€71,093
up €71,093 (+47.8%), from €148,798 to €219,891
mainly Trade debts (+€156,916) and Other debts (+€59,099)
- Tangible fixed assets -€14,121
down €14,121 (-36.4%), from €38,795 to €24,674
of which Furniture and vehicles: -€14,135
- Deferred charges and accrued income +€8,937
up €8,937 (+244%), from €3,669 to €12,606
- Trade debts +€156,916
up €156,916 (+241%), from €65,236 to €222,152
- Other debts +€59,099
up €59,099 (+224%), from €26,402 to €85,501
- Reserves -€56,537
down €56,537 (-16.5%), from €341,802 to €285,266
- Tax, wage and social debts +€11,698
up €11,698 (+57.3%), from €20,431 to €32,130
of which Taxes: +€10,655
- Financial charges +€43,376
up €43,376 (+1,085%), from €3,997 to €47,373
- Taxes -€11,108
down €11,108 (-48.0%), from €23,159 to €12,051
- Gross operating margin +€2,160
up €2,160 (+2.1%), from €101,584 to €103,744
- Financial income +€1,784
up €1,784 (+100%), from €1,781 to €3,565
- Depreciation -€1,521
down €1,521 (-6.6%), from €22,917 to €21,396
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 | €460,466 | €631,743 | +€171,276 | +37.2% |
| Fixed assets | 21/28 | €38,945 | €24,824 | -€14,121 | -36.3% |
| Tangible fixed assets | 22/27 | €38,795 | €24,674 | -€14,121 | -36.4% |
| Plant, machinery and equipment | 23 | €7,089 | €9,129 | +€2,040 | +28.8% |
| Furniture and vehicles | 24 | €17,611 | €3,476 | -€14,135 | -80.3% |
| Other tangible fixed assets | 26 | €14,095 | €12,069 | -€2,026 | -14.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €421,521 | €606,919 | +€185,397 | +44.0% |
| Amounts receivable within one year | 40/41 | €169,284 | €274,651 | +€105,367 | +62.2% |
| Trade receivables | 40 | €156,852 | €257,635 | +€100,783 | +64.3% |
| Other amounts receivable | 41 | €12,432 | €17,016 | +€4,584 | +36.9% |
| Current investments | 50/53 | €99,771 | €99,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,798 | €219,891 | +€71,093 | +47.8% |
| Deferred charges and accrued income | 490/1 | €3,669 | €12,606 | +€8,937 | +244% |
| Total equity and liabilities | 10/49 | €460,466 | €631,743 | +€171,276 | +37.2% |
| Equity | 10/15 | €348,002 | €291,466 | -€56,537 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €341,802 | €285,266 | -€56,537 | -16.5% |
| Distributable reserves | 133 | €341,802 | €285,266 | -€56,537 | -16.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,464 | €340,277 | +€227,813 | +203% |
| Amounts payable within one year | 42/48 | €112,069 | €339,783 | +€227,714 | +203% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €65,236 | €222,152 | +€156,916 | +241% |
| Suppliers | 440/4 | €65,236 | €222,152 | +€156,916 | +241% |
| Taxes, remuneration and social security | 45 | €20,431 | €32,130 | +€11,698 | +57.3% |
| Taxes | 450/3 | €20,431 | €31,086 | +€10,655 | +52.1% |
| Remuneration and social security | 454/9 | - | €1,043 | +€1,043 | |
| Other amounts payable | 47/48 | €26,402 | €85,501 | +€59,099 | +224% |
| Accrued charges and deferred income | 492/3 | €395 | €494 | +€99 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,917 | €21,396 | -€1,521 | -6.6% |
| Other operating charges | 640/8 | €760 | €721 | -€39 | -5.1% |
| Gross operating margin | 9900 | €101,584 | €103,744 | +€2,160 | +2.1% |
| Operating profit (loss) | 9901 | €77,907 | €81,627 | +€3,720 | +4.8% |
| Financial income | 75/76B | €1,781 | €3,565 | +€1,784 | +100% |
| Recurring financial income | 75 | €1,781 | €3,565 | +€1,784 | +100% |
| Financial charges | 65/66B | €3,997 | €47,373 | +€43,376 | +1,085% |
| Recurring financial charges | 65 | €3,997 | €47,373 | +€43,376 | +1,085% |
| Profit (loss) for the period before taxes | 9903 | €75,691 | €37,819 | -€37,872 | -50.0% |
| Income taxes | 67/77 | €23,159 | €12,051 | -€11,108 | -48.0% |
| Profit (loss) for the period | 9904 | €52,532 | €25,768 | -€26,765 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,532 | €25,768 | -€26,765 | -50.9% |
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 14 October 2026 via checked.be.