OSEA PRODUCTION: 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.
OSEA PRODUCTION
Largest movements
- Deferred charges and accrued income -€14,458
no longer reported in 2025 (was €14,458)
- Receivables within one year -€12,779
down €12,779 (-45.3%), from €28,183 to €15,405
of which Trade receivables: -€13,873
- Tangible fixed assets -€2,431
down €2,431 (-5.8%), from €42,035 to €39,604
of which Furniture and vehicles: -€2,663
- Intangible fixed assets -€1,848
down €1,848 (-32.4%), from €5,706 to €3,857
- Trade debts -€55,277
down €55,277 (-53.6%), from €103,035 to €47,758
- Profit (loss) carried forward +€26,366
up €26,366 (+37.7%), from -€69,959 to -€43,593
- Tax, wage and social debts -€7,918
down €7,918 (-30.3%), from €26,140 to €18,221
of which Remuneration and social security: -€5,000
- Short-term financial debts +€4,728
up €4,728 (+119%), from €3,980 to €8,708
- Gross operating margin +€23,557
up €23,557 (+89.8%), from €26,226 to €49,783
- Financial charges +€4,948
up €4,948 (+96.7%), from €5,116 to €10,063
- Other operating charges +€2,839
up €2,839 (+507%), from €559 to €3,399
- Depreciation +€504
up €504 (+5.3%), from €9,554 to €10,058
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 | €108,538 | €76,437 | -€32,101 | -29.6% |
| Fixed assets | 21/28 | €47,741 | €43,461 | -€4,280 | -9.0% |
| Intangible fixed assets | 21 | €5,706 | €3,857 | -€1,848 | -32.4% |
| Tangible fixed assets | 22/27 | €42,035 | €39,604 | -€2,431 | -5.8% |
| Land and buildings | 22 | €860 | €684 | -€175 | -20.4% |
| Plant, machinery and equipment | 23 | €22,552 | €23,338 | +€787 | +3.5% |
| Furniture and vehicles | 24 | €15,400 | €12,737 | -€2,663 | -17.3% |
| Other tangible fixed assets | 26 | €3,224 | €2,844 | -€380 | -11.8% |
| Current assets | 29/58 | €60,797 | €32,975 | -€27,822 | -45.8% |
| Amounts receivable within one year | 40/41 | €28,183 | €15,405 | -€12,779 | -45.3% |
| Trade receivables | 40 | €26,336 | €12,463 | -€13,873 | -52.7% |
| Other amounts receivable | 41 | €1,848 | €2,941 | +€1,094 | +59.2% |
| Cash at bank and in hand | 54/58 | €18,156 | €17,571 | -€585 | -3.2% |
| Deferred charges and accrued income | 490/1 | €14,458 | - | -€14,458 | |
| Total equity and liabilities | 10/49 | €108,538 | €76,437 | -€32,101 | -29.6% |
| Equity | 10/15 | -€26,231 | €135 | +€26,366 | |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Contributions outside capital | 11 | €19,500 | €19,500 | = | 0.0% |
| Other | 1109/19 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €24,228 | €24,228 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,228 | €24,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,959 | -€43,593 | +€26,366 | +37.7% |
| Amounts payable | 17/49 | €134,769 | €76,302 | -€58,467 | -43.4% |
| Amounts payable within one year | 42/48 | €134,769 | €76,302 | -€58,467 | -43.4% |
| Financial debts | 43 | €3,980 | €8,708 | +€4,728 | +119% |
| Credit institutions | 430/8 | €3,980 | €8,708 | +€4,728 | +119% |
| Trade debts | 44 | €103,035 | €47,758 | -€55,277 | -53.6% |
| Suppliers | 440/4 | €103,035 | €47,758 | -€55,277 | -53.6% |
| Advances received on contracts in progress | 46 | €1,614 | €1,614 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26,140 | €18,221 | -€7,918 | -30.3% |
| Taxes | 450/3 | €2,918 | - | -€2,918 | |
| Remuneration and social security | 454/9 | €23,221 | €18,221 | -€5,000 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,554 | €10,058 | +€504 | +5.3% |
| Other operating charges | 640/8 | €559 | €3,399 | +€2,839 | +507% |
| Gross operating margin | 9900 | €26,226 | €49,783 | +€23,557 | +89.8% |
| Operating profit (loss) | 9901 | €16,113 | €36,327 | +€20,214 | +125% |
| Financial income | 75/76B | €100 | €102 | +€3 | +2.9% |
| Recurring financial income | 75 | €100 | €102 | +€3 | +2.9% |
| Financial charges | 65/66B | €5,116 | €10,063 | +€4,948 | +96.7% |
| Recurring financial charges | 65 | €5,116 | €10,063 | +€4,948 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €11,096 | €26,366 | +€15,269 | +138% |
| Profit (loss) for the period | 9904 | €11,096 | €26,366 | +€15,269 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €11,096 | €26,366 | +€15,269 | +138% |
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 23 October 2026 via checked.be.