OSERIX: 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.
What changed
OSERIX
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€729,691
2024 · €1.0m-€298,590
Equity
€3.3m
2024 · €2.6m+€660,964
Cash
€798,306
2024 · €550,107+€248,199
Balance sheet total
€5.8m
2024 · €5.1m+€656,997
Largest movements
Assets
- Receivables within one year +€413,946
up €413,946 (+14.6%), from €2.8m to €3.2m
of which Trade receivables: +€283,241
- Cash +€248,199
up €248,199 (+45.1%), from €550,107 to €798,306
mainly Trade debts (+€898,177) and Net result for the year (+€729,691)
- Deferred charges and accrued income -€95,627
down €95,627 (-75.1%), from €127,332 to €31,705
Equity and liabilities
- Trade debts +€898,177
up €898,177 (+118.8%), from €756,055 to €1.7m
- Profit (loss) carried forward +€630,191
up €630,191 (+30.5%), from €2.1m to €2.7m
- Short-term financial debts -€382,161
down €382,161 (-85.0%), from €449,494 to €67,334
- Accrued charges and deferred income -€356,000
down €356,000 (-100.0%), from €356,000 to €0
- Other debts -€302,415
down €302,415 (-61.5%), from €491,915 to €189,500
Income statement
- Goods and materials +€1.6m
up €1.6m (+16.1%), from €10.2m to €11.8m
of which Purchases: +€1.8m
- Turnover +€1.1m
up €1.1m (+8.2%), from €13.2m to €14.3m
- Services and other goods -€446,570
down €446,570 (-35.5%), from €1.3m to €811,523
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.
Result 2024
€1.0m
Turnover
+€1.1m
Other operating income
-€19,298
Goods and materials
-€1.6m
Services and other goods
+€446,570
Staff costs
-€40,751
Depreciation
-€16,884
Write-downs
-€79,784
Provisions
-€58,440
Other operating charges
-€9,982
Other operating items
+€13,883
Financial income
+€11,630
Financial charges
-€63,814
Taxes
+€68,526
Result 2025
€729,691
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.
From operations
+€869,674
Investment
-€143,494
Financing
-€477,981
Cash 2024
€550,107
From operations (derived)
+€869,674
Net result for the year
+€729,691
Depreciation
+€71,558
Stocks and contracts
-€18,544
Receivables within one year
-€413,946
Deferred charges and accrued income
+€95,627
Provisions
-€2,675
Trade debts
+€898,177
Tax, wage and social debts
+€43,053
Advances received
+€125,148
Other debts
-€302,415
Accrued charges and deferred income
-€356,000
Investment (derived)
-€143,494
Investment in fixed assets (net)
-€143,494
Financing
-€477,981
Debts after one year
-€28,113
Current portion of long-term debt
+€1,020
Short-term financial debts
-€382,161
Contributions, distributions and other
-€68,727
Cash 2025
€798,306
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,142,688 | €5,799,685 | +€656,997 | +12.8% |
| Fixed assets | 21/28 | €614,242 | €686,178 | +€71,936 | +11.7% |
| Intangible fixed assets | 21 | €27,048 | €76,831 | +€49,783 | +184.1% |
| Tangible fixed assets | 22/27 | €586,434 | €608,587 | +€22,153 | +3.8% |
| Land and buildings | 22 | €415,215 | €407,193 | -€8,022 | -1.9% |
| Plant, machinery and equipment | 23 | €167,892 | €199,198 | +€31,306 | +18.6% |
| Furniture and vehicles | 24 | €3,327 | €2,196 | -€1,131 | -34.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €760 | €760 | = | 0.0% |
| Other financial fixed assets | 284/8 | €760 | €760 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €760 | €760 | = | 0.0% |
| Current assets | 29/58 | €4,528,446 | €5,113,507 | +€585,062 | +12.9% |
| Stocks and contracts in progress | 3 | €1,019,300 | €1,037,844 | +€18,544 | +1.8% |
| Stocks | 30/36 | €1,019,300 | €1,037,844 | +€18,544 | +1.8% |
| Goods purchased for resale | 34 | €1,019,300 | €1,037,844 | +€18,544 | +1.8% |
| Amounts receivable within one year | 40/41 | €2,831,706 | €3,245,653 | +€413,946 | +14.6% |
| Trade receivables | 40 | €2,675,735 | €2,958,976 | +€283,241 | +10.6% |
| Other amounts receivable | 41 | €155,971 | €286,677 | +€130,705 | +83.8% |
| Cash at bank and in hand | 54/58 | €550,107 | €798,306 | +€248,199 | +45.1% |
| Deferred charges and accrued income | 490/1 | €127,332 | €31,705 | -€95,627 | -75.1% |
| Total equity and liabilities | 10/49 | €5,142,688 | €5,799,685 | +€656,997 | +12.8% |
| Equity | 10/15 | €2,620,449 | €3,281,413 | +€660,964 | +25.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €490,350 | €490,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €484,150 | €484,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,068,099 | €2,698,290 | +€630,191 | +30.5% |
| Investment grants | 15 | - | €30,773 | +€30,773 | |
| Provisions and deferred taxes | 16 | €105,590 | €102,915 | -€2,675 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €105,590 | €102,915 | -€2,675 | -2.5% |
| Environmental obligations | 163 | €105,590 | €102,915 | -€2,675 | -2.5% |
| Amounts payable | 17/49 | €2,416,649 | €2,415,358 | -€1,291 | -0.1% |
| Amounts payable after more than one year | 17 | €220,437 | €192,324 | -€28,113 | -12.8% |
| Financial debts | 170/4 | €220,437 | €192,324 | -€28,113 | -12.8% |
| Credit institutions | 173 | €220,437 | €192,324 | -€28,113 | -12.8% |
| Amounts payable within one year | 42/48 | €1,840,212 | €2,223,033 | +€382,821 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €27,093 | €28,113 | +€1,020 | +3.8% |
| Financial debts | 43 | €449,494 | €67,334 | -€382,161 | -85.0% |
| Credit institutions | 430/8 | €449,494 | €67,334 | -€382,161 | -85.0% |
| Trade debts | 44 | €756,055 | €1,654,232 | +€898,177 | +118.8% |
| Suppliers | 440/4 | €756,055 | €1,654,232 | +€898,177 | +118.8% |
| Advances received on contracts in progress | 46 | €53,753 | €178,901 | +€125,148 | +232.8% |
| Taxes, remuneration and social security | 45 | €61,901 | €104,954 | +€43,053 | +69.6% |
| Taxes | 450/3 | €13,433 | €14,183 | +€749 | +5.6% |
| Remuneration and social security | 454/9 | €48,468 | €90,772 | +€42,304 | +87.3% |
| Other amounts payable | 47/48 | €491,915 | €189,500 | -€302,415 | -61.5% |
| Accrued charges and deferred income | 492/3 | €356,000 | €0 | -€356,000 | -100.0% |
| Operating income | 70/76A | €13,263,477 | €14,391,749 | +€1.1m | +8.5% |
| Turnover | 70 | €13,212,231 | €14,297,437 | +€1.1m | +8.2% |
| Other operating income | 74 | €51,004 | €31,707 | -€19,298 | -37.8% |
| Non-recurring operating income | 76A | €242 | €62,605 | +€62,362 | +25735.6% |
| Operating charges | 60/66A | €11,856,830 | €13,300,032 | +€1.4m | +12.2% |
| Goods for resale, raw materials and consumables | 60 | €10,170,480 | €11,805,932 | +€1.6m | +16.1% |
| Purchases | 600/8 | €10,114,412 | €11,892,701 | +€1.8m | +17.6% |
| Change in stocks: decrease (increase) | 609 | €56,068 | -€86,769 | -€142,837 | |
| Services and other goods | 61 | €1,258,093 | €811,523 | -€446,570 | -35.5% |
| Remuneration, social security and pensions | 62 | €404,935 | €445,686 | +€40,751 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,674 | €71,558 | +€16,884 | +30.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,148 | €88,932 | +€79,784 | +872.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€61,115 | -€2,675 | +€58,440 | +95.6% |
| Other operating charges | 640/8 | €15,615 | €25,597 | +€9,982 | +63.9% |
| Non-recurring operating charges | 66A | €5,000 | €53,479 | +€48,479 | +969.6% |
| Operating profit (loss) | 9901 | €1,406,648 | €1,091,716 | -€314,931 | -22.4% |
| Financial income | 75/76B | €26,261 | €37,891 | +€11,630 | +44.3% |
| Recurring financial income | 75 | €26,261 | €37,891 | +€11,630 | +44.3% |
| Income from current assets | 751 | €507 | €0 | -€507 | -100.0% |
| Other financial income | 752/9 | €25,754 | €37,891 | +€12,137 | +47.1% |
| Financial charges | 65/66B | €74,570 | €138,384 | +€63,814 | +85.6% |
| Recurring financial charges | 65 | €74,563 | €137,065 | +€62,502 | +83.8% |
| Debt charges | 650 | €53,201 | €54,438 | +€1,237 | +2.3% |
| Other financial charges | 652/9 | €21,361 | €82,626 | +€61,265 | +286.8% |
| Non-recurring financial charges | 66B | €7 | €1,320 | +€1,312 | +18052.3% |
| Profit (loss) for the period before taxes | 9903 | €1,358,338 | €991,223 | -€367,115 | -27.0% |
| Income taxes | 67/77 | €330,058 | €261,532 | -€68,526 | -20.8% |
| Taxes | 670/3 | €333,855 | €261,532 | -€72,323 | -21.7% |
| Tax adjustments and reversals of tax provisions | 77 | €3,797 | €0 | -€3,797 | -100.0% |
| Profit (loss) for the period | 9904 | €1,028,281 | €729,691 | -€298,590 | -29.0% |
| Transfer to tax-exempt reserves | 689 | €484,150 | €0 | -€484,150 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €544,131 | €729,691 | +€185,560 | +34.1% |
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 11 October 2026 via checked.be.