OSE CONSEIL: 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.
OSE CONSEIL
Largest movements
- Deferred charges and accrued income +€3,007
up €3,007 (+134%), from €2,243 to €5,251
- Receivables within one year +€2,472
up €2,472 (+5.0%), from €49,402 to €51,874
of which Trade receivables: +€6,058
- Other debts +€6,812
up €6,812 (+618%), from €1,103 to €7,915
- Debts after one year -€5,247
down €5,247 (-92.1%), from €5,697 to €450
- Trade debts +€2,668
up €2,668 (+20.3%), from €13,120 to €15,788
- Tax, wage and social debts -€926
down €926 (-15.0%), from €6,175 to €5,249
- Gross operating margin +€3,791
up €3,791 (+6.0%), from €63,015 to €66,807
- Depreciation -€3,606
down €3,606 (-61.8%), from €5,831 to €2,225
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,184 | €68,451 | +€4,267 | +6.6% |
| Fixed assets | 21/28 | €3,004 | €2,414 | -€590 | -19.6% |
| Tangible fixed assets | 22/27 | €2,862 | €2,271 | -€590 | -20.6% |
| Plant, machinery and equipment | 23 | €783 | - | -€783 | |
| Furniture and vehicles | 24 | €2,078 | €2,271 | +€193 | +9.3% |
| Financial fixed assets | 28 | €143 | €143 | = | 0.0% |
| Current assets | 29/58 | €61,180 | €66,037 | +€4,858 | +7.9% |
| Stocks and contracts in progress | 3 | €9,534 | €8,912 | -€622 | -6.5% |
| Stocks | 30/36 | €9,534 | €8,912 | -€622 | -6.5% |
| Amounts receivable within one year | 40/41 | €49,402 | €51,874 | +€2,472 | +5.0% |
| Trade receivables | 40 | €22,210 | €28,268 | +€6,058 | +27.3% |
| Other amounts receivable | 41 | €27,192 | €23,607 | -€3,586 | -13.2% |
| Deferred charges and accrued income | 490/1 | €2,243 | €5,251 | +€3,007 | +134% |
| Total equity and liabilities | 10/49 | €64,184 | €68,451 | +€4,267 | +6.6% |
| Equity | 10/15 | €32,026 | €32,326 | +€300 | +0.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €5,484 | €5,484 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,625 | €3,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,542 | €13,842 | +€300 | +2.2% |
| Amounts payable | 17/49 | €32,158 | €36,125 | +€3,967 | +12.3% |
| Amounts payable after more than one year | 17 | €5,697 | €450 | -€5,247 | -92.1% |
| Financial debts | 170/4 | €5,697 | €450 | -€5,247 | -92.1% |
| Amounts payable within one year | 42/48 | €26,461 | €35,665 | +€9,205 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €6,063 | €6,713 | +€651 | +10.7% |
| Trade debts | 44 | €13,120 | €15,788 | +€2,668 | +20.3% |
| Suppliers | 440/4 | €13,120 | €15,788 | +€2,668 | +20.3% |
| Taxes, remuneration and social security | 45 | €6,175 | €5,249 | -€926 | -15.0% |
| Taxes | 450/3 | €6,175 | €5,249 | -€926 | -15.0% |
| Other amounts payable | 47/48 | €1,103 | €7,915 | +€6,812 | +618% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Remuneration, social security and pensions | 62 | €60,786 | €60,552 | -€234 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €2,225 | -€3,606 | -61.8% |
| Other operating charges | 640/8 | €1,011 | €645 | -€366 | -36.2% |
| Non-recurring operating charges | 66A | €596 | €660 | +€64 | +10.7% |
| Gross operating margin | 9900 | €63,015 | €66,807 | +€3,791 | +6.0% |
| Operating profit (loss) | 9901 | -€5,208 | €2,725 | +€7,933 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €2,749 | €2,165 | -€583 | -21.2% |
| Recurring financial charges | 65 | €2,749 | €2,165 | -€583 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,957 | €579 | +€8,537 | |
| Income taxes | 67/77 | €284 | €279 | -€4 | -1.6% |
| Profit (loss) for the period | 9904 | -€8,241 | €300 | +€8,541 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,241 | €300 | +€8,541 |
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 16 October 2026 via checked.be.