OSE 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.
OSE Consulting
Largest movements
- Cash +€5,202
up €5,202 (+29.5%), from €17,648 to €22,850
mainly Other debts (+€6,194) and Receivables within one year (+€3,906)
- Receivables within one year -€3,906
down €3,906 (-76.0%), from €5,143 to €1,237
of which Trade receivables: -€5,143
- Tangible fixed assets +€674
new in 2025: €674
- Other debts +€6,194
new in 2025: €6,194
- Tax, wage and social debts -€6,000
down €6,000 (-82.4%), from €7,283 to €1,283
- Reserves +€1,241
up €1,241 (+8.5%), from €14,632 to €15,873
of which Distributable reserves: +€2,241
- Contributions +€1,000
new in 2025: €1,000
- Trade debts -€626
down €626 (-71.5%), from €876 to €249
- Gross operating margin -€12,075
down €12,075 (-68.8%), from €17,552 to €5,476
- Taxes -€2,430
down €2,430 (-65.4%), from €3,713 to €1,283
- Financial charges +€723
up €723 (+482.0%), from €150 to €873
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 | €22,791 | €24,761 | +€1,970 | +8.6% |
| Fixed assets | 21/28 | - | €674 | +€674 | |
| Tangible fixed assets | 22/27 | - | €674 | +€674 | |
| Furniture and vehicles | 24 | - | €674 | +€674 | |
| Current assets | 29/58 | €22,791 | €24,087 | +€1,296 | +5.7% |
| Amounts receivable within one year | 40/41 | €5,143 | €1,237 | -€3,906 | -76.0% |
| Trade receivables | 40 | €5,143 | - | -€5,143 | |
| Other amounts receivable | 41 | - | €1,237 | +€1,237 | |
| Cash at bank and in hand | 54/58 | €17,648 | €22,850 | +€5,202 | +29.5% |
| Total equity and liabilities | 10/49 | €22,791 | €24,761 | +€1,970 | +8.6% |
| Equity | 10/15 | €14,632 | €16,873 | +€2,241 | +15.3% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €14,632 | €15,873 | +€1,241 | +8.5% |
| Non-distributable reserves | 130/1 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | €1,000 | - | -€1,000 | |
| Distributable reserves | 133 | €13,632 | €15,873 | +€2,241 | +16.4% |
| Amounts payable | 17/49 | €8,158 | €7,887 | -€271 | -3.3% |
| Amounts payable within one year | 42/48 | €8,158 | €7,726 | -€432 | -5.3% |
| Trade debts | 44 | €876 | €249 | -€626 | -71.5% |
| Suppliers | 440/4 | €876 | €249 | -€626 | -71.5% |
| Taxes, remuneration and social security | 45 | €7,283 | €1,283 | -€6,000 | -82.4% |
| Taxes | 450/3 | €7,283 | €1,283 | -€6,000 | -82.4% |
| Other amounts payable | 47/48 | - | €6,194 | +€6,194 | |
| Accrued charges and deferred income | 492/3 | - | €161 | +€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20 | +€20 | |
| Other operating charges | 640/8 | €57 | €227 | +€170 | +298.5% |
| Gross operating margin | 9900 | €17,552 | €5,476 | -€12,075 | -68.8% |
| Operating profit (loss) | 9901 | €17,495 | €5,229 | -€12,265 | -70.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €150 | €873 | +€723 | +482.0% |
| Recurring financial charges | 65 | €150 | €873 | +€723 | +482.0% |
| Profit (loss) for the period before taxes | 9903 | €17,345 | €4,357 | -€12,988 | -74.9% |
| Income taxes | 67/77 | €3,713 | €1,283 | -€2,430 | -65.4% |
| Profit (loss) for the period | 9904 | €13,632 | €3,074 | -€10,558 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,632 | €3,074 | -€10,558 | -77.4% |
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 9 October 2026 via checked.be.