Osélie: 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.
Osélie
Largest movements
- Receivables within one year -€9,354
down €9,354 (-65.1%), from €14,374 to €5,020
of which Trade receivables: -€6,100
- Tangible fixed assets +€1,487
up €1,487 (+22.1%), from €6,716 to €8,203
of which Plant, machinery and equipment: +€1,594
- Cash -€1,431
down €1,431 (-26.2%), from €5,462 to €4,031
mainly Other debts (-€8,555) and Tax, wage and social debts (-€7,761)
- Stocks and contracts +€375
up €375 (+29.1%), from €1,289 to €1,664
- Deferred charges and accrued income +€326
new in 2025: €326
- Other debts -€8,555
down €8,555 (-97.8%), from €8,744 to €189
- Tax, wage and social debts -€7,761
down €7,761 (-48.0%), from €16,171 to €8,409
- Reserves +€4,800
up €4,800 (+96.0%), from €5,000 to €9,800
- Trade debts +€2,896
up €2,896 (+163.0%), from €1,777 to €4,674
- Financial charges +€3,627
up €3,627 (+3171.5%), from €114 to €3,741
- Gross operating margin +€3,135
up €3,135 (+27.1%), from €11,584 to €14,719
- Depreciation +€693
up €693 (+32.5%), from €2,133 to €2,827
- Taxes -€520
down €520 (-17.3%), from €3,000 to €2,480
- Other operating charges -€309
down €309 (-26.7%), from €1,158 to €848
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 | €28,241 | €19,644 | -€8,597 | -30.4% |
| Fixed assets | 21/28 | €7,116 | €8,603 | +€1,487 | +20.9% |
| Tangible fixed assets | 22/27 | €6,716 | €8,203 | +€1,487 | +22.1% |
| Plant, machinery and equipment | 23 | €608 | €2,202 | +€1,594 | +262.1% |
| Furniture and vehicles | 24 | €2,697 | €3,712 | +€1,015 | +37.6% |
| Other tangible fixed assets | 26 | €3,411 | €2,289 | -€1,122 | -32.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €21,125 | €11,041 | -€10,084 | -47.7% |
| Stocks and contracts in progress | 3 | €1,289 | €1,664 | +€375 | +29.1% |
| Stocks | 30/36 | €1,289 | €1,664 | +€375 | +29.1% |
| Amounts receivable within one year | 40/41 | €14,374 | €5,020 | -€9,354 | -65.1% |
| Trade receivables | 40 | €6,100 | - | -€6,100 | |
| Other amounts receivable | 41 | €8,274 | €5,020 | -€3,254 | -39.3% |
| Cash at bank and in hand | 54/58 | €5,462 | €4,031 | -€1,431 | -26.2% |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €28,241 | €19,644 | -€8,597 | -30.4% |
| Equity | 10/15 | €1,549 | €6,372 | +€4,823 | +311.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €9,800 | +€4,800 | +96.0% |
| Distributable reserves | 133 | €5,000 | €9,800 | +€4,800 | +96.0% |
| Profit (loss) carried forward | 14 | -€4,451 | -€4,428 | +€23 | +0.5% |
| Amounts payable | 17/49 | €26,692 | €13,273 | -€13,419 | -50.3% |
| Amounts payable within one year | 42/48 | €26,692 | €13,273 | -€13,419 | -50.3% |
| Trade debts | 44 | €1,777 | €4,674 | +€2,896 | +163.0% |
| Suppliers | 440/4 | €1,777 | €4,674 | +€2,896 | +163.0% |
| Taxes, remuneration and social security | 45 | €16,171 | €8,409 | -€7,761 | -48.0% |
| Taxes | 450/3 | €16,171 | €8,409 | -€7,761 | -48.0% |
| Other amounts payable | 47/48 | €8,744 | €189 | -€8,555 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,133 | €2,827 | +€693 | +32.5% |
| Other operating charges | 640/8 | €1,158 | €848 | -€309 | -26.7% |
| Gross operating margin | 9900 | €11,584 | €14,719 | +€3,135 | +27.1% |
| Operating profit (loss) | 9901 | €8,293 | €11,044 | +€2,751 | +33.2% |
| Financial charges | 65/66B | €114 | €3,741 | +€3,627 | +3171.5% |
| Recurring financial charges | 65 | €114 | €3,741 | +€3,627 | +3171.5% |
| Profit (loss) for the period before taxes | 9903 | €8,178 | €7,303 | -€876 | -10.7% |
| Income taxes | 67/77 | €3,000 | €2,480 | -€520 | -17.3% |
| Profit (loss) for the period | 9904 | €5,178 | €4,823 | -€356 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,178 | €4,823 | -€356 | -6.9% |
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 8 October 2026 via checked.be.