Oseido: what changed
Two fiscal 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.
Oseido
Largest movements
- Cash +€57,745
up €57,745 (+369.3%), from €15,636 to €73,381
mainly Net result for the year (+€62,046) and Tax, wage and social debts (+€24,119)
- Deferred charges and accrued income +€12,927
up €12,927 (+751.5%), from €1,720 to €14,647
- Receivables within one year -€9,745
down €9,745 (-25.9%), from €37,657 to €27,911
of which Other amounts receivable: -€9,307
- Tangible fixed assets +€8,718
up €8,718 (+37.6%), from €23,201 to €31,919
- Profit (loss) carried forward +€43,046
up €43,046 (+75.7%), from €56,858 to €99,904
- Tax, wage and social debts +€24,119
up €24,119 (+1492.6%), from €1,616 to €25,735
of which Taxes: +€12,841
- Other debts +€8,875
up €8,875 (+53.1%), from €16,698 to €25,573
- Current portion of long-term debt -€6,736
no longer reported in 2025 (was €6,736)
- Gross operating margin +€70,434
up €70,434 (+91.0%), from €77,369 to €147,803
- Staff costs +€55,090
up €55,090 (+2836.7%), from €1,942 to €57,032
- Depreciation +€6,650
up €6,650 (+262.7%), from €2,532 to €9,182
- Taxes +€2,759
up €2,759 (+18.8%), from €14,693 to €17,453
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 | €92,349 | €161,965 | +€69,616 | +75.4% |
| Formation expenses | 20 | €886 | €682 | -€204 | -23.0% |
| Fixed assets | 21/28 | €23,568 | €32,286 | +€8,718 | +37.0% |
| Tangible fixed assets | 22/27 | €23,201 | €31,919 | +€8,718 | +37.6% |
| Furniture and vehicles | 24 | €23,201 | €31,919 | +€8,718 | +37.6% |
| Financial fixed assets | 28 | €367 | €367 | = | 0.0% |
| Current assets | 29/58 | €67,895 | €128,997 | +€61,102 | +90.0% |
| Stocks and contracts in progress | 3 | €1,136 | €1,311 | +€175 | +15.4% |
| Stocks | 30/36 | €1,136 | €1,311 | +€175 | +15.4% |
| Amounts receivable within one year | 40/41 | €37,657 | €27,911 | -€9,745 | -25.9% |
| Trade receivables | 40 | €28,350 | €27,911 | -€438 | -1.5% |
| Other amounts receivable | 41 | €9,307 | - | -€9,307 | |
| Current investments | 50/53 | €11,747 | €11,747 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,636 | €73,381 | +€57,745 | +369.3% |
| Deferred charges and accrued income | 490/1 | €1,720 | €14,647 | +€12,927 | +751.5% |
| Total equity and liabilities | 10/49 | €92,349 | €161,965 | +€69,616 | +75.4% |
| Equity | 10/15 | €60,858 | €103,904 | +€43,046 | +70.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,858 | €99,904 | +€43,046 | +75.7% |
| Amounts payable | 17/49 | €31,491 | €58,061 | +€26,570 | +84.4% |
| Amounts payable within one year | 42/48 | €31,491 | €58,061 | +€26,570 | +84.4% |
| Current portion of amounts payable after more than one year | 42 | €6,736 | - | -€6,736 | |
| Trade debts | 44 | €6,441 | €6,443 | +€3 | 0.0% |
| Suppliers | 440/4 | €6,441 | €6,443 | +€3 | 0.0% |
| Advances received on contracts in progress | 46 | - | €310 | +€310 | |
| Taxes, remuneration and social security | 45 | €1,616 | €25,735 | +€24,119 | +1492.6% |
| Taxes | 450/3 | €1,207 | €14,047 | +€12,841 | +1064.1% |
| Remuneration and social security | 454/9 | €409 | €11,688 | +€11,279 | +2755.8% |
| Other amounts payable | 47/48 | €16,698 | €25,573 | +€8,875 | +53.1% |
| Remuneration, social security and pensions | 62 | €1,942 | €57,032 | +€55,090 | +2836.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,532 | €9,182 | +€6,650 | +262.7% |
| Other operating charges | 640/8 | €1,138 | €1,434 | +€295 | +25.9% |
| Gross operating margin | 9900 | €77,369 | €147,803 | +€70,434 | +91.0% |
| Operating profit (loss) | 9901 | €71,756 | €80,155 | +€8,398 | +11.7% |
| Financial income | 75/76B | €0 | €7 | +€6 | +3533.3% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +3533.3% |
| Financial charges | 65/66B | €205 | €663 | +€458 | +224.0% |
| Recurring financial charges | 65 | €205 | €663 | +€458 | +224.0% |
| Profit (loss) for the period before taxes | 9903 | €71,552 | €79,498 | +€7,946 | +11.1% |
| Income taxes | 67/77 | €14,693 | €17,453 | +€2,759 | +18.8% |
| Profit (loss) for the period | 9904 | €56,858 | €62,046 | +€5,187 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,858 | €62,046 | +€5,187 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.